“Los paraísos fiscales y el nuevo desafío de control en el Ecuador 2022- 2023”

Abstract

The control challenge that tax havens have generated over the years has given a positive as well as negative reaction, in which the procedures carried out to keep the use of such places within the law are discussed. That is why the present investigation aims to corroborate the control measures on tax havens implemented by regulatory entities for the year 2022-2023; and which of all the methods used has given greater positive results against the conflict that they generate at the national level. For this purpose, a mixed type of research was proposed, using qualitative and quantitative elements. Therefore, an analysis of secondary sources and surveys directed to external auditors and public officials from the different regulatory entities was carried out. To provide a clear understanding of the continuous confrontation of the control entities over tax havens in Ecuador. The results obtained show that there are two positions regarding tax havens. One leans towards the detrimental side, in which public financing is seen to be in decline due to the evasion of tax obligations, putting the control entities under constant pressure to combat illegal actions. On the other hand, there is the opinion that tax havens are considered a positive point in the personal economy, where they are rather seen as a place for legal economic investment. Another point to recognize is that, although they use tax havens as a business point within the legal framework, they believe that taxpayers who use them for illegal activities should also be sanctioned, benefiting from continued tax evasion. These differing opinions may occur due to the poor information provided and the poor fiscal transparency that prevails in the country.