Empresas fantasmas en Ecuador: ¿Cómo operan?

Since 2016 letterbox companies were a subject of analysis in Ecuador due to the tax impact they have generated in social media and in the tax system. The total amount of purchases from letterbox companies operating in Ecuador reached USD 2800 million; this means, approximately, 3% of the Ecuadorian Gross National Product (GDP) of the year 2019. About 17 000 customers purchased, meaning near 1% of the total number of active taxpayers registered in the Internal Revenue Service. These figures show the important loss in tax collection due to the amount of fictitious deductible tax expenses. This paper describes letterbox companies modus operandi in Ecuador through aggressive tax planning and analyzes the most relevant tax issues and how the Ecuadorian tax administration controls this tax evasion gap. In addition, it discusses the definition of letterbox company and presents a letterbox company general overview in Latin America. Finally, it presents the results obtained through the tax control processes carried out by the Ecuadorian tax Administration by examining the letterbox companies clients effective income tax burden, to conclude if the actions held by government were effective.

• Главный автор: Rivera Ron, Xavier (author)
• Формат: article
• Опубликовано: 2019
• Предметы: Administración; Impuestos; Empresas; Fantasmas
• Online-ссылка: http://repositorio.iaen.edu.ec/handle/24000/6155