Las compañías fantasmas y el hecho económico

Abstract

The development of this titling work is carried out after an exhaustive investigation on an issue that has been a starting point to affect the General State Budget, the so-called "Ghost Companies"; The Tax Administration has taken the measures that it has considered necessary to be able to control those or reduce the activity for which they were created, however there are also collateral damages, which are those taxpayers who have acted in good faith, since at the time the Tax Administration issues its resolutions the lack of motivation has been evidenced and due process is violated, specifically that which is enshrined in the Constitution of the Republic, in its article 76, numeral 6, literal l), the same as It mentions that administrative acts, resolutions or rulings must be motivated. (Constitution of the Republic of Ecuador, 2008).