El comercio electrónico y su impacto tributario en el sector retail de Ecuador, 2018.

Abstract

The digital development caused by the internet has given rise to the vertiginous growth of electronic commerce that becomes a common factor for the organizational development of companies. Despite its advantages, electronic commerce has brought drawbacks related to the tax framework, where there are organizations that take advantage to transfer their activities in nations with low tax control, to the clear detriment of the countries. This practice has under controls of the tax administrations, damaging its collection and increasing tax fraud, giving rise to the creation of agreements between countries to avoid double taxation, for which it is pertinent to take into account international taxation through the permanent establishment. The objective of the study is to analyze electronic commerce and its tax impact in the retail sector of Ecuador, 2018. The methodology used for the compilation of the information was the descriptive one with the non-experimental design applying the quantitative approach through the documentary method and the survey technique and bibliography. As a result, e-commerce in Ecuador is constantly growing, however, tax controls for this type of transactions are limited, making it necessary