El uso de plataformas digitales a través del e-commerce y los deberes formales del contribuyente

Abstract

With the passage of time, the internet has evolved the activities of human beings including trade, this has led to the creation of different digital platforms in order to streamline and facilitate the purchase and sale; with the creation of e-commerce, an activity that every day adds more users, so it is difficult for the Tax Administration to control the formal duties of the taxpayer established in the Ecuadorian legislation. Therefore, the objective of this research work is to identify whether the users of digital platforms of e-commerce comply with the formal duties of the taxpayer established in Article 96 of the Codification of the Commercial Code, for this it was necessary to use a descriptive methodology using a quantitative method through surveys to different people who use digital platforms to buy or sell products, with questions related if the same ended with a delivery of any sales receipt; in order to identify compliance with the aforementioned formal duties, information collected from a primary source that will be collected directly, according to the experiences that respondents have had. It can be a problem in the society focused and damaging to the State's income due to the non-compliance of the formal duties of the taxpayer mentioned above and highlight the scientific novelty of this research to emphasize that the tax administration does not have the necessary mechanisms to perform an integrated control to the digital platforms of ecommerce