Challenges faced by Ecuadorian taxpayers in digital commerce: residence and control in the period 2020-2021

Abstract

Advances in technology have revolutionized the way we perceive and function in the world, new technologies minimize distances and erase borders. This allows real-time connection for operations such as closing a business miles away. Electronic commerce or e-commerce, in addition to having its advantages, also implies a challenge when it comes to defining the scope of your tax contribution. The objective of this research is to evaluate the challenges faced by Ecuadorian taxpayers in digital commerce in terms of residence and control. For the research, the documentary-bibliographical methodology of high-impact articles from magazines such as Redalyc and Scielo was used, as well as statistics provided by ECLAC and the review of the country's current trade and tax regulations. As a result of the investigation, mention is made of the revised statistics, which show that regions such as Latin America have maintained a constant growth in digital commerce. Businesses changed the way of trading, making use of digital platforms, the same ones that have facilitated and promoted international trade, reducing purchase time and providing comfort to the user. In Ecuador, the government's effort to create laws or regulations that regulate this type of transaction is still under development. For this reason, tax evasion is present since the way to regulate and control this type of trade has not yet been determined.