Las empresas fantasmas en el Ecuador como instrumento de evasión fiscal y sus efectos en la recaudación del impuesto a la renta

Abstract

The fundamental purpose of this research deepens the behavior of the evaluation of tax collection in the face of the constitution of new ghost companies in the country, in the period 2016-2018; how much the country fails to receive, manifested by the economic operations of shell companies, caused by tax fraud. The development of this work allows us to see the evolution, such as from the deficiencies in the control and inspection, to the adjustments that the government has had to make; undoubtedly, the reduction in tax evasion levels stands out in Ecuador. This research shows the results with a mixed approach (qualitative and quantitative) taking as the study area the 880 taxpayers, whether they are individuals or companies, who behave as shell companies in the study period, from the information of the Internal Revenue Service. The data expose the different types of companies by legal constitution, type of taxpayer and geographic location that finally allow the presentation of surveillance or intervention conclusions with the purpose of reducing the constitution of new ghost companies created.