La presente investigación tuvo como objetivo, analizar el régimen de facturación ecuatoriano, esencialmente el uso de los comprobantes de venta en las transacciones de los contribuyentes y como se relaciona con las tipologías de evasión tributaria o fiscal que hacen que el contribuyente pague menos impuestos al incluir gastos inexistentes u omisión de ingresos en las declaraciones, perjudicando al Estado ya que reciba menos recursos y realice mayores controles, se estudia el avance tecnológico en el régimen de facturación impulsado por la Administración Tributaria resaltando las mejoras y analizando las falencia que aportan a las variables. Además se estudia la normativa tributaria vigente que se relacionan con el tema y su constante evolución desde el 2008 año en el cual el sistema tributario incluye mecanismos para evitar la evasión fiscal y la defraudación tributaria como un delito, se hace además un análisis del proyecto de control emblemático de empresas fantasmas y los resultados obtenidos por el SRI en donde se evidencia la importancia de las variables de estudio, su aplicación práctica y la incidencia en la recaudación tributaria, el enfoque de la investigación es cualitativa y cuantitativa ya que se analiza por qué los contribuyente evaden sus impuestos y los datos estadístico obtenidos de la información disponible y solicitada al SRI, utilizando una investigación de campo al realizar entrevistas a funcionarios del SRI de los departamentos de control tributario que son las personas que detectan el mal uso de comprobantes de venta e investigación bibliográfica revisando leyes y estudios relacionados a la presente investigación, estableciendo sectores de mayor riesgo de evasión e identificando las causas principales del problema de estudio como son: el desconocimiento del sistema tributario, asesoramiento que reciben los ciudadanos para disminuir el pago de sus impuestos e incluso la dificultad de cumplir las obligaciones tributarias puesto que el sistema es complejo. The objective of this research was to analyze the Ecuadorian billing system, essentially the use of sales receipts in the taxpayers’ transactions and how it relates to tax evasion or tax evasion typologies that cause the taxpayer to pay less taxes when including non-existent expenses or omission of income in the declarations, harming the State and receiving less resources and carrying out greater controls, technological progress is studied in the billing regime promoted by the Tax Administration highlighting the improvements and analyzing the failures they bring to the variables. In addition, the current tax regulations related to the subject and its constant evolution since 2008 are studied, in which the tax system includes mechanisms to avoid tax evasion and tax fraud as a crime, and an analysis of the project is made. emblematic control of ghost companies and the results obtained by the SRI in which the importance of the study variables, their practical application and the incidence on tax collection are evidenced, the research focus is qualitative and quantitative since it is analyzed why the taxpayers evade their taxes and the statistical data obtained from the information available and requested from the SRI, using a field investigation when conducting interviews with SRI officials from the tax control departments who are the people who detect the misuse of sales receipts and bibliographic research reviewing laws and related studies This study is based on establishing sectors at greater risk of evasion and identifying the main causes of the study problem, such as: ignorance of the tax system, advice received by citizens to reduce their tax payments, and even the difficulty of complying with the tax obligations since the system is complex. Palabras claves: Facturación, evasión fiscal, empresas fantasmas, procesos de control, defraudación tributaria. Keywords: Invoicing, tax evasion, ghost companies, control processes, tax defraud.

Integrated in a wider attempt of analysing the socio-ecological systems, this study aims at making a risk assessment and stakeholder mapping of Yasuní National Park, one of the most megadiverse protected areas in the world, facing a huge range of challenges from oil drilling issues to the need for preserving ancient indigenous populations. As part of already consecrated MARISCO methodology implementation and based on bibliographical analysis and focus groups with members of Kichwa nationality and Park administration team, the results of the study indicate that unsustainable oil exploitation and deforestation for new agricultural land or oil drilling are the main risks not only from the perspective of governmental YNP administration representatives but also, by the local Kichwa population. There are numerous entities interested in natural resources management in YNP, starting with the national and local authorities and ending with local communities and different donor organizations. YNP is under the attention of numerous organizations and there is a clear interest of numerous entities from civil society, universities, and research centers in finding the best management solutions for the future. For the local population, evolutions determined by numerous external factors and stakeholders, are, sometimes difficult to understand, follow and adapt.