Análisis de la conciliación tributaria en el impuesto a la renta de las empresas del cantón Cuenca Periodo 2018 2021

Abstract

Abstract: Tax reconciliation is the process by which the taxable base is obtained based on the Law and what is determined by accounting, that is, this is a mechanism with accounting bases based on the Law. This is where its importance lies within the calculation of the tax as such; This is how the analysis of the tax reconciliation of the income tax aims to identify the items that comprise it; determine the behavior of non-deductible expenses, and establish the impact of the items on tax reconciliation in the province of Cuenca, during the period 2018 - 2021. For the present study, a descriptive methodology and a non-experimental design were applied. We worked with a population of companies in the Cuenca canton, taken from the Superintendency of Companies, Securities and Insurance of Ecuador. The main results indicate that tax reconciliation takes into account all the items inherent to obtaining the tax base and applies the law to obtain the tax, applying the corresponding percentage without affecting the profit as such.