Consecuencias del comercio electrónico informal en Ecuador a través de la plataforma de facebook

Abstract

The social platform Facebook has become a commercial tool for the exchange of goods and services. Being an easily accessible personal network, it allows buyers and sellers to participate in the free and unregulated market. It is a challenge for the tax administration to curb informal sales, control evasion, smuggling and fraud.

This study analyzes participation in the Facebook sales group to obtain relevant information about the impact that informality generates in electronic commerce. In the same way, it measures the impact that tax evasion has from these informal sales by not declaring value added tax, and identifies the main reasons why people use e-commerce.

This research considered people from the Facebook sales group “Ventas Todo Nuevo Ecuador”. A self-administered survey was conducted to collect information on the objectives and hypotheses of the study.

As a relevant result, it was observed that the participants do not formalize sales through authorized sales receipts. It was identified that the majority are natural persons, who resort to this network due to its great scope, accessibility and lower cost.

Finally, a control proposal is presented through the financial system. The tax administration must contemplate efficient mechanisms to regulate the use of these groups that are on the rise and in permanent growth.