La carga impositiva en Panamá como método de evasión fiscal de las empresas Ecuatorianas

Abstract

The present research work is focused on the study of the tax burden in Panama as a method of tax evasion of Ecuadorian companies. The methodology used for the study is applied research, because in order to achieve the objectives it is necessary to use the theoretical knowledge obtained through a pure investigation in solving practical problems. In addition, the current legal framework of Ecuador and Panama was used as a source of bibliographic information; records were also obtained from reliable web portals, with the purpose of evaluating the impact of tax evasion by the companies that practice it; the research is exploratory, due to the fact that it is a little addressed issue and the problem needs to be clarified and delimited. Through the development of the study the tax burden in Panama was analyzed as a method of tax evasion of the Ecuadorian companies, this was achieved through a comparative analysis between the Organic Law of the Internal Tax Regime of Ecuador and the Fiscal Code of Panama, the parameters were identified necessary, the minimum and maximum amounts for the payment of income tax, were determined tax infractions and tax fraud between the two countries.