Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la provincia de el Oro, cantón Machala, sector 2, Periodo 2018-2021

Abstract

Abstract: The objective of this work was to analyze the incidence of tax reconciliation in the income tax of companies in the province of El Oro, Machala canton, sector 2, period 2018-2021. The methodology applied was based on a descriptive design, quantitative, non-experimental, deductive scientific method, a sample of 205 companies was considered. among the results it was determined that in the tax reconciliation the items with greater variations were the participation of workers, local non-deductible expenses and income from reversal in measurements of biological assets. Non-deductible expenses increased in the period analyzed, exemptions decreased in 2019 but showed an increase in the last two years. The items with the greatest impact of the tax reconciliation within the group of those that subtract were: income subject to income tax and of those that add, a greater impact was identified in costs and deductible expenses to generate income that are subject to income tax.