Las prácticas corruptas de tipo legal, fiscal y de control en las fundaciones, a través de su sistema contable, en el período 2016-2018

Abstract

This investigation determines the corruption practices of a legal, fiscal and control nature in the foundations through their accounting system. Studies of relevant cases of corruption during the years 2016-2018 were analyzed, in which these entities were implicated. The legal regime applicable to foundations, the importance of accounting as a state control mechanism, was established. The focus of the work was qualitative, descriptive and documentary, since it was based on explaining the way in which the foundation is instrumentalized to carry out works outside its social mission. The sources of information were mostly secondary, such as: magazines, books, court decisions, legal regulations, news, etc. The most important finding of this work was to specify how foundations are used to carry out acts classified as corrupt in public entities, the most common being legal violations that, in turn, are classified in contractual, labor and social and commercial security regulations. Tax and control violations were also found.