El Estudio de Derecho Comparado sobre la Regulación Tributaria de las Empresas Fintech

Abstract

New technologies and a more globalized world have impulsed the creation of new types of companies which allow to simplify services. Financial Scope in Ecuador was not an exception. The following research aims to highlight the shortcomings in tax regulation of Fintech Enterprise. Although these companies have permitted innovative strides with their Framework for Regulatory Policy, the level of confidence they inspire among citizens remains limited. This is largely due to the insufficiency of the existing legal framework to adequately address the dynamics of their operations as there is neither clear legal regulation nor public policies to govern and safeguard the development of this business sector. The methodology used was drawn up from a qualitative approach through non-experimental design.