Analizar el factor externo que interviene para que los contribuyentes evadan las obligaciones tributarias en el Ecuador.

Abstract

This complex examination work is aimed at the general public is framed in issues related to taxation and evasion, because this research expresses the importance of taxes for the State since the collection of taxes has generated greater momentum and importance In the last decade in Ecuador, this activity originates large tributaries of income for the Ecuadorian State and because he does not cancel them implies an imbalance for a country, by not paying such obligations contracted by taxpayers through fraudulent actions called evasion, there are numerous ways that some taxpayers manage to avoid the obligations contracted with the treasury, such tax evasions are caused by various factors that range from lack of tax knowledge, low level of being detected, permissive laws to lack of liquidity. In this way, once analyzed the various elements that lead the taxpayer to evasion, it can be known which factor is decisive for taxpayers to commit an act punishable by law, which motivates them to commit this illegality that can bring both economic and legal problems. Once the main element of evasion has been detected, the State must take the necessary measures to eradicate these bad practices that afflict everyone, since failing to pay taxes, whether partial or total, of what they really must pay affects all citizens by depriving them of services provided by the State from Health, Education, Security, Infrastructure, among many more.