Las empresas fantasmas en la provincia de El Oro y su incidencia en la recaudación de impuesto.

Abstract

The present case study is developed within the tax scope, whose main objective is to analyze the collection of taxes and how it is affected by tax evasion by reducing public revenues which is detrimental to the economy and growth of the country, because the Taxes have become one of the main sources of income in the General State Budget, representing about 46% of the income of the non-financial public sector in recent years. The analysis highlights that tax evasion arises from the lack of culture in tax matters, because the fulfillment of tax obligations by taxpayers is determined by three factors: the perception that citizens have regarding the use that the government gives to the income obtained by the taxes, the treatment received by the Tax Administration and the facilities that this institution provides for the fulfillment of the obligations. In the case of our country, the Internal Revenue Service (SRI) and the Ministry of Education and Culture (MEC), signed an agreement since 2002 for the realization of the Tax Education and Culture Program for students in basic cycle and Middle level of all of Ecuador, whose objective is to lay solid foundations of tax culture in our childhood and youth, being this sector of the population the future Taxpayers of the country. Ghost Companies are Taxpayers represented in Natural or Legal Persons that have not been located by the Tax Administration, since the tax domicile was verified and was not found, so there is no place where the economic activity is carried out. It has proof of an infrastructure and workers for the execution of it, so after some years of investigations and knowing the tools that some taxpayers use to evade the payment of taxes, the Tax Administration issues resolution No. NAC-DGERCGC16- 00000356 in August 2016 whose objective, established in article 1, is to regulate the procedure for the identification and notification of companies that, according to the Tax Administration, meet the requirements to be considered non-existent or phantoms, thus having a tool that allows to carry out the necessary controls to identify the Passive Subjects that They have benefited from its use and thus be able to collect the corresponding values. The type of methodology that will be applied in this research work is Case Study where the technique and instruments for data collection will be through Statistics as secondary sources of data and thus a deductive analysis to obtain the conclusions that help meet the objectives set. Finally, through the conclusions according to the various approaches established in the present investigation, together with the results obtained in the analysis of the statistics provided by the Tax Administration, the performance of the application of the Resolution for the detection of Ghost Companies and how the Income Tax Companies was affected in the collection of said tax in the province of El Oro evidencing that since 2010, at which point the first cases of evasion were detected using this type of instrument, they have almost decreased in its whole.