Business Tax Fraud and Public Current Income in the Northern Commercial Sector of Guayaquil

Abstract

The text addresses the problem of corporate tax fraud in the northern commercial sector of Guayaquil, Ecuador, between 2018 and 2020. It is mentioned that this fraud negatively affects public revenue and economic development. Results of statistical correlations are presented that demonstrate a significant relationship between tax fraud and tax revenue, as well as with non-tax income, tax avoidance and money laundering. It is concluded that greater control of tax fraud can increase current revenues.