Los paraísos fiscales y los flujos financieros ilícitos: Aproximación a la realidad de América Latina
The main objective of this paper is the analysis of tax havens and their proclivity to attract illicit money thanks to their indulgent and discrete tax system. Based on the control and information standards promoted by organizations such as the OECD and the FATF, the traits of these flows and the ty...
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| Format: | article |
| Langue: | spa |
| Publié: |
2018
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| Accès en ligne: | http://repositorio.ulvr.edu.ec/handle/44000/3666 |
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Ajouter un tag | Résumé: | The main objective of this paper is the analysis of tax havens and their proclivity to attract illicit money thanks to their indulgent and discrete tax system. Based on the control and information standards promoted by organizations such as the OECD and the FATF, the traits of these flows and the typology of the offshore companies that cover them are identified. An approach is taken to the movements of these monies in Latin America, in order to determine the losses that they generate in the tax collections of our countries. As a reference, the Ecuadorian case is highlighted, and the efforts that have been made to control these flows, through balance of payments mechanisms that initially contributed to improve the country's tax revenues. As a corollary of this analysis, the actions that should be adopted are suggested so that those enormous resources circulating opaque throughout the world are channeled towards the well-being of society. |
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