The taxation of Electronic Commerce in the ecuadorian tax context

Authors

DOI:

https://doi.org/10.15381/quipu.v28i57.18062

Keywords:

Electronic commerce, taxation, regulation, transactions

Abstract

Objective: Determine the taxation of electronic commerce in the Ecuadorian tax context. Method: The focus of the study was documentary, exploratory and descriptive in which the information was selected from the critical reading of documents and bibliographic material, official information and statistics from national and international organizations. Results: Although it is evident that e-commerce in Ecuador is growing steadily, with transactions that in 2018 exceeded one billion dollars, in the tax field these types of transactions are very difficult to control, quantify and measure, mainly due to the limitation in terms of tax residence, both for the seller and the buyer, becoming a great obstacle for the tax administration. Conclusions: In Ecuador, there is no tax regulation related to electronic commerce, that is, the Internal Tax Regime Law does not indicate the generating fact that is conceived when carrying out a transaction using electronic means, nor the subject who is obliged to pay taxes for carrying out said activities.

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Author Biographies

  • Néstor Daniel Gutiérrez Jaramillo, Universidad Técnica de Machala

    Professor at the Technical University of Machala, advisor on national and international tax issues, graduated in Economics from the Escuela Superior Politécnica del Litoral ESPOL, graduated in Accounting and Auditing from the Universidad Técnica Particular de Loja UTPL, Master in Business Administration from the Guayaquil State University, Doctor in Accounting and Business Sciences from the Universidad Nacional Mayor de San Marcos.

  • María Teresa Barrueto Pérez, Universidad Nacional Mayor de San Marcos. Lima, Peru

    Doctor in Accounting, Master in Accounting with a mention in Auditing, Graduated from Post-Doctoral Programs in Corporate Finance, Certified Public Accountant, Diploma in Teaching Skills, Diploma as a Specialist in Government Control, Diploma in Strategic Studies of the People's Republic of China, Diploma in Public Administration and Management and Diploma in Strategic and Competitive Intelligence from the Center for High National Studies - CAEN. Postgraduate Professor of the Faculty of Accounting Sciences of the Universidad Nacional Mayor de San Marcos, of the Postgraduate School of the National University Federico Villarreal, of the Postgraduate Unit of the Faculty of Accounting, Economic and Financial Sciences of the University of San Martín de Porres and other Public and Private Universities in Pre and Postgraduate.

  • Milca Naara Orellana Ulloa, Universidad Técnica de Machala

    Of Ecuadorian nationality and with academic training in the Province of El Oro, Machala city, with the exception of the Doctorate in Accounting and Business Sciences at the Universidad Nacional Mayor de San Marcos de Lima - Peru. He currently works at the Technical University of Machala as a full-time professor of Taxation and Accounting courses.

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Published

2020-08-31

Issue

Vol. 28 No. 57 (2020)

Section

Original papers

License

Copyright (c) 2020 Néstor Daniel Gutiérrez Jaramillo, María Teresa Barrueto Pérez, Milca Naara Orellana Ulloa

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

AUTHORS RETAIN THEIR RIGHTS:

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b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .

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How to Cite

Gutiérrez Jaramillo, N. D., Barrueto Pérez, M. T., & Orellana Ulloa, M. N. (2020). The taxation of Electronic Commerce in the ecuadorian tax context. Quipukamayoc, 28(57), 67-74. https://doi.org/10.15381/quipu.v28i57.18062