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Las Empresas Fantasmas y su Efecto en la Recaudación Tributaria del Ecuador

Translated title of the contribution: Ghost Companies and Their Effect on Tax Collection in Ecuador

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

Taxes are a decisive source of public financing and their collection represents one of the main items of State revenue. Article 6 of Ecuador's Tax Code establishes that taxes serve to collect revenue for the State, and are therefore economic policy tools whose purpose is to encourage investment, promote savings and contribute to national development.
Translated title of the contributionGhost Companies and Their Effect on Tax Collection in Ecuador
Original languageSpanish (Ecuador)
Title of host publicationEntorno Tributario Ecuatoriano: Un enfoque desde la academia
PublisherEditorial Universitaria Abya-Yala
Pages91-122
Number of pages32
ISBN (Print)978-9978-10-900-7
StatePublished - 29 Feb 2024

Keywords

  • Accounting and auditing
  • Administration
  • Budgets
  • Finance
  • Management

CACES Knowledge Areas

  • 114A Accounting and Auditing

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  • Study of the Ecuadorian Tax System and its Congruence with the Economic, Accounting, and Financial Situation (SISTRICOFIN)

    Chavez Pullas, M. A. (Col), Vera Santistevan, V. P. (PI), Paredes Floril, P. R. (Col), Herrera Estrella, M. P. (Col), Zuñiga Alvarado, M. A. (Col), Calvo Ayovi, D. J. (Student), Galvez Zambrano, L. M. (Student), Rosero Vera, L. A. (Student), Satan Asqui, M. M. (Student), Gomez Gallegos, C. A. (Student), Jacome Barzola, A. G. (Student), Alvear Venegas, A. A. (Student), Torres Falcones, K. E. (Student), Orozco Ruiz, B. A. (Student), Tumbaco Alzamora, M. J. (Student), Quishpillo Pilco, D. C. (Student), Baque Leon, G. E. (Student), Marcillo Hidalgo, J. D. C. (Student), Moreira Burgos, R. I. (Student), Chenche Gonzalez, R. J. (Student), Pesantez Urgiles, C. I. (Student), Ramirez Borbor, A. G. (Student), Meza Mero, M. A. (Student), Jimenez Martinez, N. G. (Student), Leon Salavarria, C. J. (Student), Sinche Morante, C. B. (Student), Espinoza Montoya, K. A. (Student), Zambrano Correa, L. A. (Student) & Chocho Alcivar, F. S. (Student)

    21/03/23 → 8/12/25

    Project: Research and Development

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