Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de los cantones de Tungurahua. Periodo 2018-2021

Abstract

Abstract: This study focuses on tax reconciliation and its influence on corporate income tax in Tungurahua, Ecuador, during the period of 2018-2021. Through a collection of financial data and the application of econometric models, the study seeks to identify correlations between tax reconciliation and the effective tax burden. Semi-structured interviews are also conducted to gain qualitative insights into corporate tax practices. The findings aim to inform more efficient tax reconciliation policies, to optimize corporate tax obligations, and to promote a more equitable and transparent fiscal environment. Thus, this research has not only local implications but also serves as a reference for national tax policy. The analysis is carried out according to methodological protocols to ensure the validity of the results and conclusions, thereby providing a valuable tool to inform decision-making and effective regulation.