Análisis de la conciliación tributaria en la determinación del impuesto a la renta a persona natural, ejercicio 2022.

Abstract

The annual declaration of Income Tax is a tax obligation assumed by taxpayers who carry out economic activities in Ecuador regardless of the regime to which they belong; In addition, it is established and codified under the Internal Tax Regime Law (LRTI) according to Official Gazette 463, last reform on August 21, 2018. From this, there are differences between the tax framework and the accounting framework; for this reason, it is important to carry out a suitable treatment to apply, considering that the minimum error, however involuntary, would directly affect the tax caused. The problem addressed in the investigation lies in the deficient tax conciliation process carried out by an organization in the liquidation and payment of Income Tax, estimating that most of them lack interpretation of the current tax regulations in relation; In addition, there is a lack of knowledge about the tax benefits on exempt income that the LRTI contemplates for the payment of tax; causing from this, an erroneous calculation of tax payment and excess value on the taxable base to determine the tax caused. The organization under study, has 3 establishments and 11 commercial activities registered with the SRI, despite this, it does not develop an accounting process as established by current legal regulations; Likewise, the tax reconciliation carried out in the income tax declaration is based exclusively on their income and expenses, without considering the exempt benefits that could be accepted, which thus causes a weak financial and accounting administration; However, with the recategorization of the tax regime, it has been forced to pay a percentage of the amount of its sales. The object of the investigation is based on the tax reconciliation for the determination of the Income Tax. For this purpose, the following questions arise: How does an organization carry out the tax reconciliation for the payment of Income Tax 2021?; How does an organization apply tax conciliation according to current legal regulations?; How does an organization evaluate the treatment of Income Tax?; What impact does the application of tax reconciliation have on the determination of Income Tax? As a general objective of the investigation, it is proposed to analyze the tax conciliation in the determination of the payment of Income Tax to a natural person, fiscal year 2022. The methodology developed was basic documentary, of a non-experimental type, under the application of the deductive method; In addition, focused under the interpretative paradigm, in which a concrete analysis of the problem under study is displayed; On the other hand, as research instruments, the interview technique and documentary observation guide are applied, to obtain the sample, non-probabilistic sampling is determined, in which the sample is selected based on the investigator's judgment for this purpose. way to determine the causes of the problem evidenced. Among the main results, it can be seen that during the process of analyzing documentary information and interviewing the legal representative of the organization, it is determined that the legal regulations for tax conciliation in determining income tax are not correctly applied; In addition, likewise, there is a weak evaluation of the organization on the treatment of Income Tax; finally, due to general ignorance of accounting and tax regulations, the taxpayer has generated a weak tax reconciliation in determining the payment of Income Tax.