Las Empresas Fantasmas en Ecuador: Caracterización, Socios Y Empresas Relacionadas

Translated title of the contribution: Shell Companies in Ecuador: Characterization, Partners and Related Companies

Research output: Contribution to journalArticle


Currently, at a global, national, regional and local level, there are different ways to evade taxes, due to deficiencies in the control and supervision by governments; undoubtedly the high level of tax evasion is something that has been worrying 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 takes as area of study a list of 346 ghost and nonexistent companies published in August 2016 on the page of the Internal Revenue Service (SRI); the results show the characterization of the different companies by their activity, geographical location, legal incorporation, capital contribution, the profile of the partners and their related companies. The results obtained also allow proposing prevention and control strategies to help reduce the creation of ghost companies.
Translated title of the contributionShell Companies in Ecuador: Characterization, Partners and Related Companies
Original languageSpanish (Ecuador)
Pages (from-to)1-20
Number of pages20
JournalRevista Economía y Política
Issue number2017
StatePublished - 9 Jul 2017


  • Inspection.
  • Shell companies
  • Tax evasion
  • Taxes

CACES Knowledge Areas

  • 114A Accounting and Auditing


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