Abstract

CALDERON, Mayra A.; GARCIA, Jorge L.  and  ESPINOZA, Verónica N.. The ghost companies in Ecuador: characterization, partners and related companies. Revista Economía y Política [online]. 2017, n.26, pp.119-138.  Epub July 09, 2017. ISSN 2477-9075.  https://doi.org/10.25097/rep.n26.2017.05.

Nowadays, globally, nationally, regionally and locally, tax evasion is presented in different ways, due to the deficiencies in control and supervision by governments; No doubt the high level of tax evasion is something that has been worrying to Ecuador. One of the main modus operandi for tax evasion has been the use of ghost companies. This paper presents the results of a research with a mixed approach (qualitative and quantitative) that studies a list of 346 ghost and inexistent companies published in August of 2016 on the website of the Internal Revenue Service (SRI); The results show the characterization of the different companies by their activity, geographic location, legal constitution, investment capital, the profile of the partners and their related companies. The obtained results also allow proposing strategies of prevention and control that help diminishing the creation of ghost companies.

Keywords : taxes; tax evasion; ghost companies; control.

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