Analysis of phantom companies and their impact on tax collection in the Marin Case

Abstract

The study addresses the impact of shell companies on tax collection in Ecuador, highlighting their relevance as a threat to fiscal sustainability and economic equity. These entities, created without real economic activity, use fictitious transactions to evade taxes, affecting trust in institutions and discouraging business formalization. The analysis was carried out using a qualitative and descriptive methodology, including documentary review, analysis of cases such as Amazobuild S.A., and evaluation of public policies. The results show that shell companies not only decrease tax revenues, but also generate unfair competition by artificially reducing their operating costs. This increases the tax burden on legitimate companies, amplifies informality and weakens the state's capacity to finance essential services. The discussion reveals that technological and regulatory limitations allow the proliferation of these practices, while the perception of impunity erodes public confidence. It is concluded that a comprehensive approach, including the strengthening of technological controls, international cooperation and incentive policies for formalization, is needed to mitigate the impact of these entities and restore tax equity.