Impacto económico en la recaudación tributaria frente a la utilización de empresas fantasma como mecanismo de evasión en las provincias de Guayas y Pichincha durante el periodo 2019

Abstract

The research work aims to demonstrate how the use of ghost companies as evasion mechanisms restricts the obtaining of resources for the fulfillment of the country's economic policy, and its main objective is to analyze the economic impact on tax collection by using transactions carried out by this type of companies in the provinces of Guayas and Pichincha during the period 2019. To carry out this work, the qualitative, analytical, and comparative research method was applied, through the collection of data obtained in reports, surveys and data presented by the Tax Entity, control agencies and collegiate bodies, and in this way identify and evidence the economic impact. The data present the variations between the periods 2018 - 2020, and how the State has ceased to perceive by tax evasion in average USD $ 350 million dollars, generated the imbalance in society by limiting resources that could be allocated to plans and projects of benefit and national interest; as well as through the strengthening of the Institutional Model in Tax Risk Management has managed in recent years to recover taxes and establish penalties. The information obtained has been provided by the control entities. It is suggested that an inter-institutional crosscheck of information be carried out to generate early warnings for the detection and closure of these companies