Las empresas fantasmas y su impacto en la recaudación tributaria del cantón Machala en el periodo fiscal 2021.

Abstract

Taxes are a fundamental source for States to finance social projects for their citizens, in addition to covering current expenses such as public sector salaries, foreign debt, to name the most important. In Ecuador, the most important taxes are the value added tax, income tax, tax on capital outflows, taxes on special consumption, for which the Internal Revenue Service is responsible for ensuring compliance with tax regulations. , avoiding tax evasion by certain taxpayers who seek ways to defraud the State, where one of the most common ways is through the presentation of sales receipts from shell companies to support their expenses with what they can obtain higher deductions that are reflected in a tax burden with the respective damage to the economic interests of the country. The objective of the work is to analyze the ghost companies and their impact on the tax collection of the Machala Canton in the fiscal period 2021. The descriptive method was used through the bibliographic technique, with which a practical example of a company that uses non-existent invoices to reduce its tax obligations is exposed, with which the damage generated to the treasury is analyzed.