Browsing by Author "Martínez Lemus, Alejandra Paola"

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    La legislación tributaria y el comercio electrónico en el Ecuador en el año 2016
    (2017-02) Martínez Lemus, Alejandra Paola; DT - Mera Bozano, Edgar Fabián
    Nowadays, the technological advances have developed by huge leaps, for this economic world is not separated to this phenomenon. This is how e-commerce has been boosted in recent years, seizing the market every day; So countless consumers prefer to make purchases of goods and services over the Internet due to the advantages that this new form of commerce presents. However, technology can also become an enemy when it comes to taxes. This is why, through the use of electronic means, tax evasion has become more common through this activity, where the most disadvantaged has been the State, with taxes being one of the main revenues that the country has. And is that this is a problem worldwide since the inequality in different tax regulations a world level has not been able to regulate this inconvenience that crosses borders without proper regulation as it is an activity that involves people and money around the world Ignoring its origin. For this reason tax legislation must go hand in hand with the technological advances that grow day by day