Los paraísos fiscales y el fraude fiscal.

Abstract

This investigative work has the purpose of making known the operation, development, and concepts of tax havens and their relationship with tax fraud, as well as raising the pertinent measures to solve this problem that is constantly evolving. A problem that directly attacks the tax administration of the nation, taking refuge in less demanding measures offered within the predatory jurisdictions. This topic of study also analyzes the position and decisions that the internal administration has taken in order to stop this capital flight, as well as the measures that Ecuadorian legislation should take to help solve this problem.