Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia del Guayas, cantón Guayaquil, sector 7. Periodo 2018 - 2021

Abstract

Abstract: The objective of the tax reconciliation process is to compare and adjust the differences between the financial and tax information of a company, ensuring consistency between the data in the financial statements and those reported to the tax authorities. This study analyzed the tax reconciliation in the income tax of 585 companies in Guayaquil during 2018-2021, using a quantitative approach and descriptive documentary analysis. The results showed fluctuations in financial results and changes in the composition and percentage of non-deductible costs and expenses, reflecting economic and regulatory impacts. Income tax accounts payable were volatile, evidencing the influence of financial instability on the tax burden. Local and foreign non-deductible expenses increased considerably, possibly due to regulatory changes or investment decisions. The amortization of previous tax losses showed significant variations, used as a strategy to reduce the tax burden. These findings underline the importance of understanding the financial situation of companies and its impact on the tax burden in Guayaquil.