ANÁLISIS DE LA EVASIÓN DEL IMPUESTO AL VALOR AGREGADO EN EL ECUADOR PERÍODO 2014-2018

Abstract

Tax evasion is a phenomenon that worries any government, since it subtracts the resources that are always scarce in the face of the pressing needs that must be met. This paper analyzes the tax evasion of the Value Added Tax in Ecuador for the 2014-2018 period, for which it was necessary to theorize some general and specific aspects, among which the different methods and models used to determine tax evasion are briefly addressed. and one of these is the non-traditional "Theoretical Potential Method", which has not been developed or applied in Ecuador; In order to carry out this method, information from the national accounts published in the Central Bank of Ecuador for the period 2014 - 2018 is used, and the two variants proposed by the theoretical potential method, the non-deductible and the value added tax, are compared. the results of the two methodologies with the behavior of the VAT that differ among them; In order to determine the best method, the comparison was made with the behavior of the economy, that is, the gross domestic product (GDP) was used in absolute values, after plotting the results of the two methodologies and the behavior of GDP is visualized that both methods maintain a similar trend, concluding that the higher the tax rate, the greater the evasion. In conclusion, to determine tax evasion there are more than one method, which is used according to the government's economic policy