La responsabilidad empresarial ante la insolvencia fraudulenta

Abstract

This research seeks to analyze corporate liability when declaring itself in punishable or fraudulent insolvency in order to avoid complying with its tax obligations, as well as with its creditors, in addition to identifying the modus operandi of the offender. To achieve this task, an analytical study of cases that occurred in Ecuador is carried out in order to determine shortcomings in the regulations of economic criminal offenses and propose reforms to the law that allow reducing this type of crime. For this, a reform of the COIP must be carried out that includes the economic crime of fraudulent insolvency and its various modalities, expanding the typical behavior of the offender in the crime of insolvency, that the State should not assume the debt of the companies that declare in insolvency and prohibit senior officials from being part of or creating new companies in the country, as well as participating in works or contracting with the State