Empresas fantasmas o inexistentes: Una defraudación tributaria en Manabí, 2016 - 2018.

Abstract

One of the main forms of tax fraud is carried out through the use of phantom or non-existent companies, which allows taxpayers to hide profits, modify income, costs and expenses, evade taxes or pay minimum values in their taxes, by including in their statements of non-existent expenses, thus failing to comply with the tax burden that legally corresponds to cancel, damaging the collection of State revenues. The Internal Revenue Service has carried out vigorous inspection controls and information cross-checking in its databases in order to eradicate this type of crime.