Relación jurídica tributaria de la criptomoneda con el estado ecuatoriano.

Abstract

The present work will have as a result the analysis of a problem of this XXII century that negatively affects the Ecuadorian State, regarding the regulation of cryptocurrency, in which the principle of generality and equity will not be considered, due to the fact that that cryptocurrency is a digital means of exchange, where the purchase and sale of it through the internet is recognized, something that in our country is not yet identified as a tax burden; and, it becomes a circumstance that violates what is enshrined in article 300 of our Constitution of the Republic of Ecuador, there being a need for this type of electronic currency to contribute to the State, regarding public spending, and the contribution to taxes, such as the foreign exchange outflow tax, and income tax. Postulates in the preceding lines that served as a basis to point out the approach to the need for reform, where regulatory provisions for this type of transaction, possession and investment of the cryptocurrency are included in the country's Tax Law, when the generating event of the currency outflow tax and income tax, so this kind of trade is considered a tax burden that will benefit Ecuadorian citizens.