Efectos de los Paraísos Fiscales y su Incidencia en la Evasión de Impuestos en las Empresas Multinacionales Comerciales en la Ciudad de Quito Durante el Año 2022

Abstract

The following article entitled Effects of tax havens and their impact on tax evasion in multinational commercial companies in the city of Quito during the year 2022, aims to analyze the tax problems that tax havens entail in tax evasion. Tax havens are territories that offer tax regimes in favor of non-resident companies of a country. These are ways of avoiding financial obligations imposed by the state, which has a negative impact on public resources. Multinational companies use apparently legal strategies to transfer their profits to tax havens and thus reduce their obligations to the state, such as the creation of subsidiaries at transfer prices, i.e. prices agreed between related companies in which goods or services are transferred for a low tax burden and which may be different from those that would have been agreed upon by independent parties. Another of the strategies most used by these multinational companies is tax avoidance, which is used to avoid paying taxes within the law. It is a form of tax planning in which companies take advantage of legal loopholes to obtain unforeseen tax benefits. The research work is developed with the objective of determining the effects of tax havens and their incidence in tax evasion in commercial multinational companies in the city of Quito during the year 2022. To address the research design, a mixed research approach combining qualitative and quantitative methods will be used. The study will be based on an exploratory and descriptive research, the exploratory research will allow identifying the presence of tax havens and their impact on tax evasion. On the other hand, the descriptive research will be used to characterize and analyze the tax evasion problem.