Comercio Electrónico y su Incidencia en el Impuesto a la Renta

Electronic commerce has transformed the way business transactions are carried out, posing new challenges for taxation. Income tax is affected by the cross-border and digital nature of these operations, which requires the implementation of effective measures to ensure both fair and equitable taxation. International cooperation as well as the adoption of common standards are essential to address this challenge in addition to ensuring that companies contribute appropriately to State financing. This investigative work analyzes the incidence of electronic commerce in the Income Tax, the reason that prompted us to investigate this topic is the notable increase in entities that market their products electronically, as well as the inconveniences that the SRI presents, when collecting the taxes. The research is of a mixed type (qualitative - quantitative), as a documentary since it involved examining regulations, records, documents linked to the development of this business model, a survey was applied to the sample of 146 companies divided between Guayas (73) and Pichincha (73), the results showed that there are certain gaps in the law regarding the regulation of digital transactions that are part of this commercial modality.