The ghost companies in Ecuador: characterization, partners and related companies

Authors

  • Jorge L. García B. Universidad Politécnica Salesiana
  • Mayra A. Calderón
  • Verónica N. Espinoza Universidad Politécnica Salesiana

DOI:

https://doi.org/10.25097/rep.n26.2017.05

Keywords:

Taxes, tax evasion, ghost companies, control.

Abstract

Nowadays, globally, nationally, regionally and locally, tax evasion is presented in different ways, due to the deficiencies in control and supervision by governments; No doubt the high level of tax evasion is something that has been worrying to 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 studies a list of 346 ghost and inexistent companies published in August of 2016 on the website of the Internal Revenue Service (SRI); The results show the characterization of the different companies by their activity, geographic location, legal constitution, investment capital, the profile of the partners and their related companies. The obtained results also allow proposing strategies of prevention and control that help diminishing the creation of ghost companies.

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Author Biographies

Mayra A. Calderón

Estudiante de último año de la Carrera de Contabilidad y Auditoría

Verónica N. Espinoza, Universidad Politécnica Salesiana

Doctorando en Contaduría  en la Universidad Autónoma de Nuevo León .Magister en Auditoría Integral de la Universidad Técnica Particular de Loja,  Docente de la Carrera de Contabilidad y Auditoría de la Universidad Politécnica Salesiana. 

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Published

2017-07-09

How to Cite

García B., J. L., Calderón, M. A., & Espinoza, V. N. (2017). The ghost companies in Ecuador: characterization, partners and related companies. Economy and Politics Journal, (26), 129–148. https://doi.org/10.25097/rep.n26.2017.05

Issue

No. 26 (2017): july/december

Section

Artículos

License

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