Abstract

The construction sector is one of the most important for a country due to the large investments and the sources of employment that this generates, both private and governmental, since they are benefited by the works carried out. But within this sector there is corruption, since some investments of both foreign and national sources of wealth have illicit origins, carried out in an improper manner, tax evasion and, in the case of the present investigation, the use of Tax Receipts with non-existent operations. In order to determine the use of invoices with non-existent operations and their fiscal and criminal consequences in companies located in the city of Chetumal, Quintana Roo, a field investigation was carried out by applying a research instrument with a quantitative approach to 11 construction companies, which answered a series of questions and the result gave an answer to the research question and the hypothesis that will be presented later.

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