Los paraísos fiscales: propuesta de mejora metodológica para el cálculo de riesgo de prevención de lavado para clientes BIESS

Abstract

Abstract:In this investigation an analysis of the so-called tax havens is carried out, which are legislations that have lax controls in taxpayers and initially appeared based on the need for capital attraction and investments in the post-war era, however with the Over time they have become a complex legal instrument that is used to enter resources obtained through illegal activities. The concept of Prevention of Money Laundering (PLA), its history, scope and implementation in Ecuadorian legislation is analyzed, observing the main laws that regulate financial institutions. The analysis focuses on the Bank of the Ecuadorian Social Security Institute, specifically in its PLA risk methodology, which is the set of processes and calculations made to clients or counterparties to obtain a PLA risk profile, which is required to comply with Ecuadorian regulations, controlled by the Superintendence of Banks, and an improvement is proposed to improve the calculation of risk profiles.