Caracterización de las Empresas con Sentencia Ejecutoriada por Defraudación Tributaria en el Ecuador durante el Periodo 2010 a 2021

Jorge Luis Garcia Bacuilima; Nancy Maribel Guaman Buñay; Angelica Rocio Yanza Jara

Caracterización de las Empresas con Sentencia Ejecutoriada por Defraudación Tributaria en el Ecuador durante el Periodo 2010 a 2021

Translated title of the contribution: Characterization of Companies with Executory Sentences for Tax Fraud in Ecuador during the Period 2010 to 2021

Jorge Luis Garcia Bacuilima, Nancy Maribel Guaman Buñay, Angelica Rocio Yanza Jara

Research Group on Finance, Auditing, Accounting and Taxation (GIFACT)

Research output: Contribution to journal › Article

Abstract

This article characterizes companies with an enforceable sentence for tax fraud in Ecuador, it has been developed under a descriptive methodology with a qualitative and quantitative approach, information was obtained from all companiesthat had an enforceable sentence from 2010 to 2021. The result made it possible to classify companies, determine the types of fraud, economic activities and the provinces in which the greatest tax fraud is concentrated. Additionally, an approximate damage of 55 million dollars was found that was committed to the Ecuadorian State, in addition to this, the sector with the highest incidence of tax fraud was indicated.

Translated title of the contribution	Characterization of Companies with Executory Sentences for Tax Fraud in Ecuador during the Period 2010 to 2021
Original language	Spanish (Ecuador)
Pages (from-to)	1-10
Number of pages	10
Journal	Espacios
Volume	44
Issue number	44
State	Published - 15 Mar 2023

Keywords

Taxation
Taxes
Fraud

CACES Knowledge Areas

114A Accounting and Auditing

Cite this

@article{c655ce3664b14268b3c6c1594bb0b5d7,

title = "Caracterizaci{\'o}n de las Empresas con Sentencia Ejecutoriada por Defraudaci{\'o}n Tributaria en el Ecuador durante el Periodo 2010 a 2021",

abstract = "This article characterizes companies with an enforceable sentence for tax fraud in Ecuador, it has been developed under a descriptive methodology with a qualitative and quantitative approach, information was obtained from all companiesthat had an enforceable sentence from 2010 to 2021. The result made it possible to classify companies, determine the types of fraud, economic activities and the provinces in which the greatest tax fraud is concentrated. Additionally, an approximate damage of 55 million dollars was found that was committed to the Ecuadorian State, in addition to this, the sector with the highest incidence of tax fraud was indicated.",

keywords = "Taxation, Taxes, Fraud, Taxation, Taxes, Fraud",

author = "{Garcia Bacuilima}, {Jorge Luis} and {Guaman Bu{\~n}ay}, {Nancy Maribel} and {Yanza Jara}, {Angelica Rocio}",

year = "2023",

month = mar,

day = "15",

language = "Espa{\~n}ol (Ecuador)",

volume = "44",

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journal = "Espacios",

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publisher = "Revista Espacios",

number = "44",

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TY - JOUR

T1 - Caracterización de las Empresas con Sentencia Ejecutoriada por Defraudación Tributaria en el Ecuador durante el Periodo 2010 a 2021

AU - Garcia Bacuilima, Jorge Luis

AU - Guaman Buñay, Nancy Maribel

AU - Yanza Jara, Angelica Rocio

PY - 2023/3/15

Y1 - 2023/3/15

N2 - This article characterizes companies with an enforceable sentence for tax fraud in Ecuador, it has been developed under a descriptive methodology with a qualitative and quantitative approach, information was obtained from all companiesthat had an enforceable sentence from 2010 to 2021. The result made it possible to classify companies, determine the types of fraud, economic activities and the provinces in which the greatest tax fraud is concentrated. Additionally, an approximate damage of 55 million dollars was found that was committed to the Ecuadorian State, in addition to this, the sector with the highest incidence of tax fraud was indicated.

AB - This article characterizes companies with an enforceable sentence for tax fraud in Ecuador, it has been developed under a descriptive methodology with a qualitative and quantitative approach, information was obtained from all companiesthat had an enforceable sentence from 2010 to 2021. The result made it possible to classify companies, determine the types of fraud, economic activities and the provinces in which the greatest tax fraud is concentrated. Additionally, an approximate damage of 55 million dollars was found that was committed to the Ecuadorian State, in addition to this, the sector with the highest incidence of tax fraud was indicated.

KW - Taxation

KW - Taxes

KW - Fraud

KW - Taxation

KW - Taxes

KW - Fraud

UR - https://www.revistaespacios.com/a23v44n03/a23v44n03p02.pdf

M3 - Artículo

SN - 0798-1015

VL - 44

SP - 1

EP - 10

JO - Espacios

JF - Espacios

IS - 44

ER -

Caracterización de las Empresas con Sentencia Ejecutoriada por Defraudación Tributaria en el Ecuador durante el Periodo 2010 a 2021

Abstract

Keywords

CACES Knowledge Areas

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