La elusión fiscal y las plataformas de streaming: análisis de sus aspectos tributarios y legales.
The present research work entitled “Tax avoidance and streaming platforms: analysis of their tax and legal aspects”, aims to comprehensively analyze the tax, legal and operational aspects of streaming platforms, evaluating their impact on tax collection in Ecuador, for this purpose, a qualitative me...
Furkejuvvon:
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| Eará dahkkit: | |
| Materiálatiipa: | bachelorThesis |
| Giella: | spa |
| Almmustuhtton: |
2024
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| Fáttát: | |
| Liŋkkat: | http://dspace.unach.edu.ec/handle/51000/14124 |
| Fáddágilkorat: |
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Lasit fáddágilkoriid | Čoahkkáigeassu: | The present research work entitled “Tax avoidance and streaming platforms: analysis of their tax and legal aspects”, aims to comprehensively analyze the tax, legal and operational aspects of streaming platforms, evaluating their impact on tax collection in Ecuador, for this purpose, a qualitative methodology was used that included a legal and legal-doctrinal review, as well as a detailed bibliographic analysis, surveys directed to users of streaming platforms and interviews with officials and former officials of the Servicio de Rentas Internas (SRI). Streaming platforms use cloud and network technology to distribute multimedia content, generating revenues mainly from subscriptions and advertising, which reduces operating costs thanks to cloud computing; in Ecuador, although there are general rules for the taxation of electronic services, such as the Ley de Régimen Tributario Interno y la Ley Orgánica de Simplificación y Progresividad Tributaria, the lack of specificity in the regulation of streaming platforms creates legal gaps that hinder effective and fair tax collection, unlike countries such as Mexico, Chile and Argentina, which apply clear laws based on OCDE guidelines, impose IVA and establish registration requirements, allowing them to have clear and effective laws to generate a safe and equitable digital market. The SRI in Ecuador faces significant challenges such as tax evasion and taxpayer informality, highlighting the need for legal reforms and greater international cooperation to improve tax compliance and ensure fairness in the digital market, in short, the tax situation of streaming platforms in Ecuador highlights the urgency of specific regulations to facilitate effective tax collection, to achieve this, it is essential to implement sound legal reforms and strengthen international collaboration in this rapidly growing sector. |
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