Evasión tributaria a través de contribuyente fantasma en el Ecuador

Abstract

This study examines tax collection practices in Ecuador from January 2016 to July 2023, specifically within the context of tax evasion. It outlines key tax concepts and law and performs an analysis of taxes collected during that timeframe, identifying key stakeholders. It presents a study of tax crimes with its elements, the criminal tax liability of the taxpayer, and penalties, including imprisonment for tax fraud. In addition, this work summarizs incidences of tax evasion, including its types and figures. It performs a critical study of the tools at the disposal of the Internal Revenue Service of Ecuador (SRI) to control tax evasion. Finally, this work connects the analysis on tax collection data with shell companies in Ecuador. It explains the origin of shell companies and penalties associated with the use of shell companies for tax evasion. It explains the effect of the use of shell companies as taxpayers and the tax collections most affected by the use of shell companies. It presents an analysis of data obtained from the Internal Revenue Service on shell companies in Ecuador from January 2016 to July 2023, including their incidence, invoiced amounts, and activities.