Los Ingresos de los Influencers y su Efecto en la Recaudación Tributaria en el Ecuador

Abstract

Influencers currently form an interest group for tax collection in Ecuador, so this paper aims to analyze the main concepts about influencers, their income in the country and the tax reforms that the regulatory entity, that is, the Service of Internal Revenue, are being implemented with the purpose of avoiding tax flight. For the study, a qualitative investigation was carried out with a descriptive scope of the inductive method, for which secondary sources and interviews with tax 4 professionals were used to provide us with a better perspective on the tax collection of influencers in the country. The analysis of the information shows that the measures implemented by the Tax Administration will help increase tax collection related to the activities carried out by influencers and that it is also necessary to improve the tax culture of this group of people so that they become familiar with their obligati