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ANALYSIS OF THE LEVEL OF RISK IN THE CRIME OF TAX EVASION FROM A JUDICIAL PERSPECTIVE IN ECUADOR

Abstract:

Currently, tax evasion is a crime punishable by law in most countries. The occurrence of this type of event deprives governments of having income from taxes and duties for social, environmental, and investment programs. In the case of Ecuador, it shows strengths in its confrontation, which translates into strategies and actions to eradicate them or at least reduce them. For this reason, the present investigation has the general objective of analyzing, from a judicial perspective, the level of risk of the crime of tax evasion in Ecuadorian organizations. For its fulfillment, multi-criteria decision methods were used in order to discern the effects and causes of these phenomena and assign weights according to their level of importance in the tax systems. Subsequently, and with this same approach, the level of risks for different types of companies was determined, which resulted in organizations classified as small and medium-sized enterprises obtaining the highest level with respect to the others. The application of the previous methods was the result of the help and participation of a heterogeneous group of experts in the subject of study.