El delito de defraudación tributaria por la utilización de gastos por operaciones con empresas fantasmas en el Ecuador

Abstract

This paper aims to present a brief analysis of the elements that make up the criminal type "tax fraud", focusing mainly on the commission of this crime through the use of expenses for contracting with ghost companies, a situation that today has become a concern for the tax administration, due to the high level of tax evasion as well as the few controls and legal limitations that the State has at the time of sanctioning this type of crime; This is due to the

fact that one of the main modus operandi for tax evasion has been the use of phantom or non- existent companies, which, at the time of taking it to the administration of justice, presents complications and particular situations of adequacy to the criminal type, so that in many cases it is impossible to punish those natural or legal persons, who end up getting away with this type of crime against the tax administration.