Váscones Acuña, LenynSánchez Robles, Marlon Gabriel2023-09-082023-09-082023Sánchez 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), e2301050.19BT-2023-TCA6https://dspace.ucacue.edu.ec/handle/ucacue/15431The 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.application/pdfspainfo:eu-repo/semantics/closedAccesstax regime;income tax;reconciliation;financial statement.info:eu-repo/semantics/articlehttps://doi.org/10.46652/rgn.v8i36.1050Religación. Revista De Ciencias Sociales Y Humanidades