E-commerce taxation in Ecuador: a review of the current state

Resumen

In the Ecuadorian context the appearance and development of e-commerce is recent, it suffered an accelerated growth during the epoch of confinement imposed by the government caused by Covid-19, unfortunately the Internal Revenue Service SRI, entity in charge of collecting taxes in Ecuador, did not develop on time its platforms nor did it issues regulations aimed to e-commerce, bringing out a lack of specific regulations for the control of electronic purchase and sale transactions. Therefore, this has caused a fiscal lost that affects the country. In this sense, the following work proposes to highlight a review of the data available and pertinent to the case, summarize them and present them in a clear and concise way so they can serve as a reference source for future research works.