Analysis of tax evasion cases in Ciudad del Este

Abstract

The present research work, titled “Analysis of tax evasion cases in Ciudad del Este”, focused on examining the tax evasion practices detected in this city, with the aim of identifying their causes, modalities, and consequences. The general objective of the study was to analyze specific cases of tax evasion in Ciudad del Este, in order to understand the strategies used by taxpayers and to propose measures that contribute to its prevention and control. To achieve this purpose, a qualitative methodological approach was applied, whit a documentary and descriptive design, relying on the review and analysis of audit reports, official documents issued by the National Directorate of Tax Revenues (DNIT), and other secondary sources relevant to the subject. Among the main findings, recurrent evasive maneuvers were identified, such as the omission of income, undervaluation of imported goods, the use of false or irregular invoicing, and the lack of adequate accounting records. Likewise, the active involvement of accounting professionals and the insufficiency of effective controls by supervisory agencies were detected, both of which favor the persistence of these illicit practices. In conclusion, it is confirmed that tax evasion in Ciudad del Este represents a structural problem that seriously affects tax collection and the country’s economic development. Greater coordination among public institutions, the use of modern auditing technologies, and the promotion of a tax culture based on transparency and social responsibility are required.