La regulación de la tecnología financiera en Ecuador : retos y oportunidades a través de un análisis de derecho comparado.

Abstract

Fintech is understood worldwide as the application of computer programs and other technologies to banking and financial services, which in different countries has generated the need to adjust the current legal regulatory regime, since the absence of a specific legal regulatory framework It can mean the emergence of new risks, affecting the protection of investors, the confidence and reputation of the market, and even financial stability. Ecuador does not have a specific regulation for Fintech models. There are, however, general guidelines for the regulation of certain areas associated with Fintech, unlike Colombia and Mexico, which have been introducing legal norms to their regulation to adapt them to models derived from Fintech. For our country it is a real challenge, but this study reveals the importance of implementing the comprehensive regulation of those digital financial products, which includes cryptocurrencies, digital payments and crowdsourcing; finally suggesting a reform, so that regulatory provisions on transactions and investments in "cryptocurrency" are incorporated into the LORTI, consequently the generating event first tax on the exit of foreign currency and second tax on income, class of commerce that must have a tax burden that benefits the country.