Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia de Manabí, cantón Manta, sector 1. Periodo 2018 2021

Abstract

Abstract: The objective of this work is to analyze the influence of tax reconciliation on the income tax of companies in the Manta canton. Period 2018 - 2021. A quantitative approach was used and with the help of statistical tools, very interesting results were obtained such as: non-deductible expenses represent very significant values ​​and that by not being considered deductible, the payment of income tax is higher according to current regulations. Additionally, it is observed that expenses for depreciation and revaluation of fixed assets in the tax reconciliation, which are considered non-deductible when they do not comply with what is dictated by law, represent very high values ​​and this leads to companies having a higher income tax to pay.