Análisis del lavado de activos y su incidencia en el sistema tributario ecuatoriano.

Abstract

The current political, economic situation; and the legal instability of the country has been one of the main reasons why Ecuador today has become a transit country for dirty money coming from criminal acts; Having countries like Colombia and Peru as border neighbors have increased the risk that Ecuador and its financial system will be used as a money launderer. This research has taken as a starting point the analysis of the different modalities that are used to commit the crime of Money Laundering, the impact that this social and economic problem causes to the Ecuadorian tax system and the implication in the creation of shell companies for committing this fact, the detection of these organizations has been the main source of information that has made it possible to discover that the capital of many of these companies is not of legal source. Despite the efforts made by the control entities, a true culture of prevention of money laundering has not been established or established, the achievements accomplished in some of the cases have been painfully blurred by the politicization of the judicial system and its institutions, demonstrating one more time than corruption overlaps any judicial system.