Sede Azogues - Contabilidad y Auditoría
URI permanente para esta comunidadhttps://dspace.ucacue.edu.ec/handle/ucacue/78
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Examinando Sede Azogues - Contabilidad y Auditoría por Autor "Barahona Bustos, Carlos Alberto"
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Ítem Acceso Abierto "Impuestos a los servicios de entretenimiento digitales en Ecuador"(Universidad Católica de Cuenca., 2022) Barahona Bustos, Carlos Alberto; Ramírez Valarezo, Carlos Fabián; 0350010625; ., .Taxes are treated as a rule that formalizes the payment of VAT on the importation of digital services as established by the Organic Law of Simplification and Tax Progressivity and the Internal Tax Regime, which the SRI (Internal Revenue Service, by its Spanish acronym) dictated in 2020 in its reform; digital services receive VAT. The SRI states that the value-added tax is caused by the movement of goods and provision of services, whether acquired locally or imported. The research aims to provide information about the taxation of digital entertainment services to society through an exploratory methodology based on the review of similar bibliographic articles, which reveal their points of influence and impact on this topic. As a result of this research work, digital entertainment has been evolving since the creation of the first machine to what it is today with all the different platforms currently used. In Egypt, the pharaohs established a collection system supported by a specialized and efficient bureaucracy. Tax collectors are called clerks. In conclusion, taxes on digital entertainment services are a significant issue for acquiring such services, as these are of utmost importance. Without these, digital services would be increasingly expensive, but thanks to the SRI, these take a more acceptable value for the consumer.
