The informality of electronic commerce and its impact on taxation in Ecuador

Abstract

Introduction. Informality in electronic commerce is a challenge, but it also represents an opportunity to drive positive changes that will benefit society. Objective. Identify the causes of informal trade and its impact on tax evasion and avoidance. Methodology. The research design was based on the positivist research paradigm, type of research, non-experimental and transversal field design with documentary support, level of descriptive research, the sample of sixty contributors, the questionnaire instrument was used, validated by expert judgment. Results. The buyers surveyed responded that 27% have received invoices for purchases made online, 22% occasionally, 20% almost never, combining these three trends indicates that 68% did not receive invoices for purchases made from those they are part of the RIMPE tax regime, for its part, the informality in electronic commerce in Ecuador can be attributed to several causes, due to the lack of tax culture with 30%, lack of effective regulation 22%, difficulties in supervision 20%, unfair competition 18%; and 10% technological difficulties. Conclusion. The future of electronic commerce in Ecuador is intrinsically linked to its ability to address informality and adopt measures that promote formalization and equity in the market. As the country moves towards this goal, it will be able to fully realize the potential as an engine of economic growth and prosperity in the digital age.