Abstract

VARGAS, Irene Estefanía Vargas; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. Tax evasion in the manufacturing sector. Noesis [online]. 2025, vol.7, n.esp1, pp.656-672.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.421.

Combating tax evasion is vital for the economy of any country, which is why it is necessary to study the main causes of this phenomenon. The objective of this study is precisely to examine this issue in depth, specifically in the manufacturing sector. To this end, the economic cycle, better known as countercyclical, is used to reduce taxes through two forms of collection. A qualitative methodology is used with an empirical deductive logic based on experimentation, as well as a quantitative approach, which explains some regularities in relation to the variables of the study at a reference point. In conclusion, there is evidence of a decrease in revenue, which generates certain economic gaps for the country and constitutes a common form of non-compliance in which both purchases and sales are concealed.

Keywords : Tax evasion; Taxation system; Manufacturing sector..

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