Defraudación Tributaria por subdeclaración de ingresos en personas naturales no obligadas a llevar contabilidad: un análisis penal comparado

Abstract

Abstract: This research analyzes tax fraud involving the under-declaration of income by natural persons not required to maintain formal accounting records in Ecuador during the 2023 2025 period. It examines the constitutional foundations of the duty to contribute, the criminal offense defined in Article 298 of the Comprehensive Organic Criminal Code, and the administrative controls implemented by the Internal Revenue Service. Adopting a descriptive qualitative approach supported by analytical-synthetic, exegetical, and comparative methods, as well as document reviews and case law analysis the study identifies key forms of under-declaration, such as the omission of income, the inclusion of fictitious expenses, and income triangulation. It also evaluates the effectiveness of mechanisms such as electronic invoicing, financial data cross-referencing, and the theory of external signs of wealth. Finally, drawing on comparative law, the study proposes a criminal law reform aimed at strengthening the proportionality and evidentiary effectiveness of sanctions for tax fraud within this taxpayer segment.