Análisis de las empresas fantasmas e inexistentes en Ecuador y los procesos establecidos de control por la administración tributaria

Abstract

In this investigation we will carry out the analysis of the Phantom and Non-Existent Companies in Ecuador and the established control processes by the Tax Administration, taking into account that the existence of these entities is a quite critical problem within the fiscal and tributary scope of the country, since these companies are created with the purpose of evading taxes by issuing false invoices to justify illicit deductions and harming the tax administration as well as the national economy. Therefore, the objective of this academic article is focused on identifying the control processes and verifying their efficiency in suppressing the dispersion of ghost companies in addition to investigating the main negative and positive consequences that these have generated in tax collection during the period 2019 to 2023, considering that the Tax Administration headed by the Internal Revenue Service (SRI), has implemented several control mechanisms to identify and sanction these companies among these processes are: tax audits and the crossing of information between institutions, however the challenge of eliminating the existence of these entities still persists, therefore greater citizen collaboration is crucial to combat this problem and protect state income. For this reason, our study is intended to demonstrate how the established control processes have managed to reduce the existence of ghost and non-existent companies and have allowed to reinforce confidence in the tax system by promoting the legitimacy of businesses and fostering a culture of tax compliance benefiting the country's economy. To achieve these results, we will use a qualitative and quantitative research methodology that will allow us to analyze the existence of ghost and non-existent companies in Ecuador, in addition to identifying the processes that have been established to control their increase; therefore, we will obtain information from sources such as theses, books, current legal documents and official websites from which we can base the theoretical basis of this research. The survey directed to the 22 accounting professionals will be the main tool for the collection and analysis of data, also being part of our sample to support this academic article