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

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.