Las sociedades offshore en la legislación ecuatoriana y su impacto tributario periodo 2017 - 2019
Fecha
2021
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Universidad de Guayaquil, Facultad de Ciencias Adminiatrativas
Resumen
En los últimos años se establece como principal mecanismo de evasión y elusión fiscal en el Ecuador, la utilización de los paraísos fiscales, basándonos en esta problemática hemos decidido realizar el estudio de las sociedades Offshore y la legislación ecuatoriana, a través de la investigación cualitativa, descriptiva y documental fue posible determinar los ingresos del Estado ecuatoriano en el periodo 2017-2019 y como es la participación en de los impuestos dentro del Presupuesto General del Estado. Como objetivo general se estableció “Analizar las sociedades Offshore en la legislación ecuatoriana y su impacto tributario en los periodos 2017 – 2019”. Considerando la importancia de salvaguardar dichos ingresos, surge la necesidad de establecer estrategias que ayuden a combatir el uso de los paraísos fiscales de las sociedades. Se planteó como conclusión que es necesario complementar las medidas antiparaísos fiscales ya existentes en el Ecuador, aplicando acciones estratégicas con el fin de aportar a reducción de los índices de evasión y elusión fiscal, y logra mayor volumen de ingresos tributarios.
In the last ones, the use of tax havens is established as the main mechanism of tax evasion and avoidance in Ecuador, based on this problem we have decided to carry out the study of Offshore companies and Ecuadorian legislation, through qualitative, descriptive research and documentary it was possible to determine the income of the Ecuadorian State in the period 2017-2019 and how is the participation in taxes within the General State Budget. As a general objective, it was established "Analyze offshore companies in Ecuadorian legislation and their tax impact in the periods 2017 - 2019". Considering the importance of safeguarding said income, the need arises to establish strategies that help combat the use of tax havens by companies. The conclusion was raised that it is necessary to complement the Tax Anti-Parasite Measures already existing in Ecuador, applying strategic actions in order to contribute to reducing the rates of tax evasion and avoidance, and achieve a higher volume of tax revenue.
In the last ones, the use of tax havens is established as the main mechanism of tax evasion and avoidance in Ecuador, based on this problem we have decided to carry out the study of Offshore companies and Ecuadorian legislation, through qualitative, descriptive research and documentary it was possible to determine the income of the Ecuadorian State in the period 2017-2019 and how is the participation in taxes within the General State Budget. As a general objective, it was established "Analyze offshore companies in Ecuadorian legislation and their tax impact in the periods 2017 - 2019". Considering the importance of safeguarding said income, the need arises to establish strategies that help combat the use of tax havens by companies. The conclusion was raised that it is necessary to complement the Tax Anti-Parasite Measures already existing in Ecuador, applying strategic actions in order to contribute to reducing the rates of tax evasion and avoidance, and achieve a higher volume of tax revenue.
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Palabras clave
IMPUESTOS, PARAÍSOS FISCALES, PRESUPUESTO GENERAL DEL ESTADO, SOCIEDADES OFFSHORE, TRIBUTOS