Resumo

PALMA MERA., Angela Andrea. Economic development in Ecuador: cryptocurrencies and tax law. Revista San Gregorio [online]. 2023, vol.1, n.56, pp.205-217. ISSN 2528-7907.  https://doi.org/10.36097/rsan.v1i56.2385.

The present investigation had as a general objective to propose fiscal control mechanisms of cryptocurrencies for their regulation and effective supervision by the Tax Administration in Ecuador. The relevance of the study was in the analysis of the operation, legal nature and even possible tax control mechanisms that can be implemented in the transfer of wealth in virtual currencies. A qualitative research approach was used, consisting of the collection of information, comparison of foreign legislation, and interviews with three tax law specialists. The results pointed out the need to regulate the use of cryptocurrencies since they recognize the possibility of investment that directs the economic development of the State. It is noted that the globalization of society is increasing at an accelerated rate, and the use of virtual currencies becomes a new mechanism of the decentralized financial system that requires the implementation of new Fintech technologies.

Palavras-chave : Bitcoin; tax control; cryptocurrencies; economic development; virtual currencies.

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