La evasión tributaria como delito de lavado de activos en el Ecuador.

Abstract

In Ecuador, evasion and Money Laundering are criminal practices that have been carried out for some years, it can be said that it is old, the same that has been developed and strengthened over the years. The present study seeks to analyze the development of these illicit activities, likewise, tries to identify the strengths and weaknesses in regard to tax evasion and money laundering, by reviewing the current legal regulations and the different techniques used by taxpayers in their legal activities combined with illegal ones. According to the study carried out, it can be indicated that there are many factors that affect these illicit activities, the main one being the interest in acquiring material goods. It is necessary to indicate that the regulatory entity in charge of carrying out the respective monitoring of all natural and legal persons that show warning signs in their financial activities is the UAFE.