Derecho
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Examinando Derecho por Autor "Aguaysa Reinoso, Lourdes Abigail"
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- ÍtemAcceso AbiertoAnálisis tributario del mercado de divisas en el Ecuador(Universidad Católica de Cuenca., 2020) Aguaysa Reinoso, Lourdes Abigail; Parra Vicuña, Raúl Mauricio; 0105669733The purpose of this research is to analyze the current Ecuadorian legal norms which regulate transactions made within foreign exchange trading and subsequently by using a synthetic analytical method, identify the presence of any legal consequences in terms of taxation of business activity performed in this field. Forex market stands out for being the largest and most fluid financial market in the world due to technological processes, anyone interested may purchase and resell foreign currency. The results of the research show the deficient presence of taxation norms which regulate the charging of taxes for capital gains generated by foreign exchange activities in Ecuador in comparison with other countries in the region, proposing the urgent necessity of expanding tax regulations for this kind of economic activity.