Abstract

VALLEJO-VEGA, María José; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. Tax evasion in Ecuador. Noesis [online]. 2025, vol.7, n.esp1, pp.830-842.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.448.

The research aims to identify alternatives for prevention, control, and monitoring of tax evasion by companies in Ecuador. A mixed approach was used, with an emphasis on documentary analysis to detect tax contingencies. Twenty-six surveys were conducted with companies in the food and beverage sector, revealing that tax reforms are not fully implemented to prevent tax evasion. Among the determining factors is the limited tax culture, which has not been adequately socialized. In addition, it was found that several entrepreneurs are unaware of the legal sanctions applicable to those who engage in partial or total evasion. These findings highlight the need for more effective tax education and control strategies to encourage compliance and reduce evasive practices.

Keywords : Evasion; taxes; taxation; tax culture; tax havens..

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )