La evasión y elusión tributaria como mecanismo utilizado por el sector comercial del DM de Quito para disminuir la carga tributaria en el pago del impuesto a la renta en el período 2016-2018

Abstract

The research analyzes different aspects of the impact over the use of tax avoidance and evasion practices on the reduction of the tax burden in the payment of income tax in commercial companies in the city of Quito in the 2016-2018 period. Tax evasion and avoidance is a reality that worries all the nations of the world, due to the consequences it has produced such as the decreasing in private investment, fiscal deficit and descent in incomes. With the investigation it was reached to determinate that there are no high levels of tax avoidance and evasion in income tax collection within the period, instead, it was possible to evidence that taxpayers admit that contributing to IR helps to the national corporations, because they are benefitted from the use of deductible expenses, demonstrating that the taxpayers of the commercial companies of the DM Quito city, do not apply tax avoidance and evasion mechanisms. To the obtention of data, deductive and descriptive methods and a finite sample were used.