Análisis de la evasión tributaria en ecuador a través de compras a empresas fantasmas; procesos de control para su detección.
The present research work focuses on issues related to taxation,objective is to promote information on tax evasion that is a social phenomenon that affects the collection of public revenues and therefore the services managed by the Tax Administration. The collection of taxes has taken great momentum...
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| Format: | bachelorThesis |
| Udgivet: |
2017
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| Online adgang: | http://repositorio.utmachala.edu.ec/handle/48000/11622 |
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Tilføj Tag | Summary: | The present research work focuses on issues related to taxation,objective is to promote information on tax evasion that is a social phenomenon that affects the collection of public revenues and therefore the services managed by the Tax Administration. The collection of taxes has taken great momentum and importance during the last years in Ecuador since this activity is a significant source of income for the Ecuadorian State, for such reason that with this income the services provided to society are managed and at the same time it drives the development of the country. But this action has been affected by a social phenomenon that is becoming more frequent, although previously not very prominent, is currently carried out by taxpayers who wish to reduce the tax burden that they have to asume, this social phenomenon is tax evasion and on which the Tax Administration fights with normative instruments that in a certain way seeks to minimize or eradicate this illegal practice. There are several ways that certain taxpayers use to evade the obligations contracted with the treasury, but this analysis is framed in one of these, the purchase through ghost companies. Phantom companies may be natural or legal persons who are registered as an entity but never carry out the economic operation by which they were established. The general objective is to analyze the control plan proposed by the Ecuadorian Tax Administration for the detection of the use of phantom and instrumental companies whit for the purposes of tax elusion and avoidance. In the present work it is developed about an important instrument that uses the treasury, this is Resolution No. NAC-DGERCGC16-00000356, which established a series of procedures in order to control and regulate the economic activities carried out by natural and legal persons, in this way to identify anomalies in the case that are being carried out by the aforementioned companies and persons. This case study has been carried out through primary sources through documentary research, which has served as the basis for the development of the current study, on the whole with documentary research, descriptive research was used because it helped to visualize the behavior of individuals in the face of the situation in this case tax evasion and also qualitative research, which served as a reference to understand the why the phenomenon in question, as well as information provided by the Internal Revenue Service through a request made to the institution, This information linked to the data obtained has been useful to explain how it affects tax evasion in society and also the progress of our country. Finally, the results obtained show the performance of the application of the Resolution for the detection of ghost companies and how it has contributed positively to the Administration by means of the recovery of the taxes retained by the taxpayers Offender. |
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