Las empresas fantasmas y su impacto en la Evasión Tributaria del Cantón Latacunga, Periodo 2018.

Shell companies are companies or natural persons with alleged activities and/or non-existent transactions, they are those that simulate the execution of an economic activity and issue sales receipts to justify alleged transactions, hide benefits, modify income, costs and expenses or evade obligations to support expenses to other taxpayers who, in turn, use these documents to reduce the payment of taxes, thus generating tax evasion. The investigative work is carried out with the objective of determining the shell companies and their incidence in the tax evasion of the taxpayers of “Latacunga” during the period “2018”. For the investigation, a mixed qualitative and quantitative approach was used, through which the documentary information issued by the “SRI” and other regulatory entities was analyzed, in addition a survey was applied to the 57 special taxpayers of the Latacunga canton, of which 50 are companies and 7 natural persons. In the particular case of the Cotopaxi province, 142 clients of shell companies were identified, representing 0.82% of the clients who carried out transactions with shell or non-existent companies nationally, the same ones that generated an amount of purchases of US$ 16,332. .143.00 representing 0.58% of the total amount of purchases from shell companies nationwide.

• Үндсэн зохиолч: Illanes Mucushigua, Marisela Ruth (author)
• Формат: bachelorThesis
• Хэл сонгох: spa
• Хэвлэсэн: 2023
• Нөхцлүүд: Empresa fantasma; Recaudación tributaria; Evasión tributaria
• Онлайн хандалт: http://dspace.unach.edu.ec/handle/51000/10985