Conciliación contable y fiscal en el marco de las NIIF y la LRTI en las empresas ecuatorianas. Caso: Centro Audiológico Audicentro.
Fecha
2023
Autores
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Editor
Universidad Católica de Cuenca
Resumen
Descripción
The tax reconciliation allows adjustments to be made to the taxpayer’s accounts to establish the taxable base on which the income tax rate must be applied. Within the framework of these adjustments, the exemptions or deductions contemplated in the tax regulations and the expenses that have exceeded the established limits must be considered. Therefore, the objective of this study is to design a procedure for the tax reconciliation of the Centro Audiológico Audiocentro Cía. Ltda., for this purpose, a descriptive, non-experimental explanatory study was applied. A questionnaire with 17 items was used for data collection and research published in Scopus and Web of Science databases was reviewed. The results obtained in this study show that the lack of knowledge of tax exemptions and benefits on the part of the taxpayer has not allowed for an optimal calculation of the income tax payable at the end of the last fiscal period.
Palabras clave
tax regime;, income tax;, reconciliation;, financial statement.
Citación
Sánchez Robles, M. G., & Vásconez Acuña, L. G. (2023). Accounting and tax reconciliation under IFRS and LRTI in Ecuadorian companies. Case: Centro Audiológico Audicentro. Religación. Revista De Ciencias Sociales Y Humanidades, 8(36), e2301050.
