La evasión tributaria en el Ecuador y su impacto en la economía

Abstract

Abstract: Tax evasion is one of the most common practices in Ecuador and South America. The high rates of corruption in society have directly affected the performance of companies and industries that comply with the law and contribute to the development of the country. These activities are carried out in order to obtain benefits for the payment of taxes, thus evading the tax control systems. Evasion has evolved faster than the methods to prevent it, in that sense it affects state revenues and the provision of basic services in favor of citizens; The result is evident in the State economy, reflecting increases in the fiscal deficit, decreasing income and the economic and financial gaps are widening. The main objective of this work is to analyze the legal framework of tax evasion in Ecuador and its impact on the economy, to determine the effects produced by it. The methodology used is qualitative and quantitative; the qualitative one will use the historical-logical, analytical-comparative, analytical-synthetic method; and the quantitative one will use the statistical method of data collection, counting, and analysis.