Análisis de los efectos en la actividad ilícita de la defraudación aduanera y su procedimiento sancionatorio desde la legislación ecuatoriana.

Abstract

In the present investigation, the customs fraud will be analyzed, which can be defined as any action or omission through which the payment of the taxes corresponding to the merchandise is evaded or evaded, either totally or partially. The customs crime encompasses various criminal acts among which are: smuggling, customs fraud, piracy, corruption, passive bribery, among others. These facts have a negative impact on the economy of countries around the world. The general objective is to: Determine what is the customs fraud and the effects generated by this activity from the analysis of a practical case to identify its corresponding sanction. The specific objectives are the following: a) determine what is customs fraud; b) identify the customs offense committed; c) determine the applicable procedure and sanction. As for the research methodology, this is descriptive, that is, it describes the facts found without doing any manipulation on the variables. The research is also documentary, because the information necessary for the development of this work was extracted from various sources such as: books, legal documents, scientific journals, government publications, among others; those that allowed to analyze the subject from the diverse contexts.