El caso de la evasión y elusión tributaria, y su grave incidencia en la economía del Ecuador.

Abstract

The Ecuadorian State has proposed the objective of fulfill all the needs, both primary and secondary, of the citizen who forms it and to achieve that goal is neccesary the financing to cover the expenses, that financing is propitiated by the taxes collected by the tax administration regulated by the SRI. However, over time in our country, Ecuador have been presented legal and ilegal behaviors, accepted or not socially, being the most common tax evasion and avoidance, this last one is considered as a legal way to not pay taxes, by means of: the non-voluntary registration in the RISE by informal traders, do not issue any bill of sales receipt; tha adjudication of expenses and other people's costs, the misuse of false duplicated or adulterated invoices, and taxes havens. Taking into account the figure of the tax evader, the person who tries to defraud the State, committing such a crime without foresee the repercussions of his actions in the economy of the country because the tax collecting entity stops to receive thoses economic income that come from regimes tax and as a result will get less resources that will make it impossible to meet the needs and improvement of all sectors of society.