EQUIDAD FISCAL Y LA TRIBUTACIÓN DE LOS SERVICIOS DIGITALES EN ECUADOR

Abstract

The digital economy has revolutionized the way commercial transactions are conducted, introducing significant challenges for traditional tax systems. In Ecuador, the Value Added Tax (VAT) is applied to consumers of digital services, but non-resident entities that provide these services do not bear a direct tax burden. This study compares Ecuador's tax regulation with that of Colombia, where an Income Tax is applied to digital service providers, proposing it as a model to follow. The research highlights the need to modify the concept of permanent establishment, suggesting that entities should be taxed in the jurisdictions where their users are located, regardless of their physical presence. It proposes the creation of a global minimum tax on the profits received by large digital companies, ensuring an equitable distribution of the tax burden and promoting transparency. Updating Ecuador's tax regime is necessary to adapt to new technologies and ensure adequate tax collection, allowing the State to fulfill its essential functions and meet societal needs. Implementing these measures will contribute to greater fiscal equity and strengthen the country's economy, ensuring that all economic actors participate equitably in the tax system.