Análisis de la defraudación tributaria en empresas inexistentes en la provincia del Guayas, 2016 – 2017
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La preocupación del gobierno, las autoridades tributarias y de la sociedad en general está creciendo debido a los diferentes tipos de defraudación fiscal, entre ellos se encuentran las denominadas empresas fantasmas que no cumplen las obligaciones tributarias existen en el país. Por lo tanto el conocer sobre la existencia de empresas inexistentes en la provincia del Guayas es de vital importancia para conocer la incidencia de esta problemática en la economía de nuestro país. Este proyecto concierne a la realidad del objeto de estudio a investigar con un marco teórico que permite entender los antecedentes del problema que contribuyen a sustentar lo que se investiga, también se desarrolla el marco metodológico señalando el métodos de la observación científica, método estadísticos matemáticos, tipo de investigación cuali-cuantitativa, la técnica a efectuar es a través de entrevistas a asesores contables y tributarios. Además del diagnóstico de la situación actual con información proporcionada por el SRI. Por último se plantea una propuesta de medidas de control para evitar la defraudación tributaria a través de este tipo de compañías y desarrollar posibles mejoras de las acciones de control actual expuestas por el Sri para contrarrestar declaración fraudulenta al fisco.
The concern of the government, the tax authorities and society in general is growing due to the different types of tax fraud, among which are the so-called ghost companies that do not meet the tax obligations in the country. Therefore, knowing about the existence of nonexistent companies in the province of Guayas is of vital importance to know the incidence of this problem in the economy of our country. This project concerns the reality of the object of study to be investigated with a theoretical framework that allows understanding the background of the problem that contributes to sustain what is being investigated, the methodological framework is also developed, pointing out the methods of scientific observation, mathematical statistical method, type of qualitative-quantitative research, the technique to be carried out is through interviews with accounting and tax advisors. In addition to the diagnosis of the current situation with information provided by the SRI. Finally, a proposal of control measures is proposed to avoid tax fraud through this type of companies and develop possible improvements of the current control actions exposed by the Sri to counteract fraudulent declaration to the treasury.
The concern of the government, the tax authorities and society in general is growing due to the different types of tax fraud, among which are the so-called ghost companies that do not meet the tax obligations in the country. Therefore, knowing about the existence of nonexistent companies in the province of Guayas is of vital importance to know the incidence of this problem in the economy of our country. This project concerns the reality of the object of study to be investigated with a theoretical framework that allows understanding the background of the problem that contributes to sustain what is being investigated, the methodological framework is also developed, pointing out the methods of scientific observation, mathematical statistical method, type of qualitative-quantitative research, the technique to be carried out is through interviews with accounting and tax advisors. In addition to the diagnosis of the current situation with information provided by the SRI. Finally, a proposal of control measures is proposed to avoid tax fraud through this type of companies and develop possible improvements of the current control actions exposed by the Sri to counteract fraudulent declaration to the treasury.
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DEFRAUDACIÓN TRIBUTARIA, DECLARACIÓN INEXISTENTES, OBLIGACIONES TRIBUTARIAS