Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia del Cañar, de los cantones: Biblián, Cañar, Déleg, El Tambo, La troncal, Suscal. Periodo 2018 2021

Abstract

Abstract: This research study was conducted with the objective of analyzing tax reconciliation in corporate income tax for companies in the Province of Cañar, from the cantons: Biblián, Cañar, Déleg, El Tambo, La Troncal, Suscal. Period 2018 2021. The type of research applied was quantitative and descriptive. Regarding the study sample, it consisted of 219 companies defined by economic sectors according to the International Standard Industrial Classification (ISIC), and descriptive statistics were used to process the information. Tax reconciliation is the process through which companies and individuals required to keep accounting records make a series of adjustments to their accounting results in order to accurately determine the taxable base on which the income tax rate must be applied. This procedure helps identify and exclude income and expenses that, although recorded in the accounting books, are not accepted under tax regulations, as well as include other items that must be considered for tax purposes. Ultimately, tax reconciliation ensures that the tax calculation is carried out in accordance with the law, upholding the principles of fairness and legality in tax matters.(Velasco, 2016). The results obtained show that tax reconciliation allows the identification of relevant differences between the accounting result and the taxable base of the income tax, applying what the law establishes for obtaining the tax.