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Impuesto a la Renta de los Influencers en la Recaudación Fiscal de Latinoamérica

Translated title of the contribution: Income Tax on Influencers in the Tax Collection of Latin America

Research output: Contribution to journal › Article

Abstract

The aim of this study is to analyse the impact of income tax on influencers and tax collection in Latin America. This will be achieved by determining the relationship between the income tax paid by influencers and Latin American tax collection. Additionally, the regulatory frameworks of the countries with the largest number of influencers will be compared. A mixed-method approach was used to investigate the variables, using both quantitative and qualitative data. It is concluded that the influencer market is continuously evolving. Therefore, it is necessary for countries to regulate these activities, which contribute directly to a substantial improvement in global tax collection.
Translated title of the contributionIncome Tax on Influencers in the Tax Collection of Latin America
Original languageSpanish (Ecuador)
Pages (from-to)34-49
Number of pages16
JournalSAPientia Technological
Volume2024
Issue number2024
DOIs
StatePublished - 16 Jun 2024

Keywords

  • Digital marketing
  • Income tax
  • Influencers
  • Tax collection

CACES Knowledge Areas

  • 314A Administration

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Other files and links

  • Study of the Ecuadorian Tax System and its Congruence with the Economic, Accounting, and Financial Situation (SISTRICOFIN)

    Chavez Pullas, M. A. (Col), Vera Santistevan, V. P. (PI), Paredes Floril, P. R. (Col), Herrera Estrella, M. P. (Col), Zuñiga Alvarado, M. A. (Col), Calvo Ayovi, D. J. (Student), Galvez Zambrano, L. M. (Student), Rosero Vera, L. A. (Student), Satan Asqui, M. M. (Student), Gomez Gallegos, C. A. (Student), Jacome Barzola, A. G. (Student), Alvear Venegas, A. A. (Student), Torres Falcones, K. E. (Student), Orozco Ruiz, B. A. (Student), Tumbaco Alzamora, M. J. (Student), Quishpillo Pilco, D. C. (Student), Baque Leon, G. E. (Student), Marcillo Hidalgo, J. D. C. (Student), Moreira Burgos, R. I. (Student), Chenche Gonzalez, R. J. (Student), Pesantez Urgiles, C. I. (Student), Ramirez Borbor, A. G. (Student), Meza Mero, M. A. (Student), Jimenez Martinez, N. G. (Student), Leon Salavarria, C. J. (Student), Sinche Morante, C. B. (Student), Espinoza Montoya, K. A. (Student), Zambrano Correa, L. A. (Student) & Chocho Alcivar, F. S. (Student)

    21/03/23 → 8/12/25

    Project: Research and Development

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