Análisis de la ley orgánica para el fortalecimiento de la economía familiar referente al control de la industria de pronósticos deportivos en el Ecuador

Abstract

Sports have been present in all parts of the world since ancient times, something that began in coliseums with few spectators has become the most watched form of entertainment around the world, thousands of fans enjoy watching them on television or attending these events, while others experience them with greater excitement by placing bets. Decades ago, there was a negative perspective on sports betting, it was related to illegal activities and generally carried out in clandestine places, over the years the first betting houses were established and together with technological advances, especially the internet, allowed accessibility to all those people who want to bet around the world simply by having a mobile device and connection to a network. In Ecuador was no exception, in October 2011 casinos and game rooms were prohibited with the application of executive decree 873 regarding games of chance, with the constant growth that sports betting houses have had in December 2019. A ruling was issued by the State Attorney General's Office in which it is calculated that sports betting is not considered a game of chance, since this practice requires the skill or ability of the player. This legal loophole in the law has allowed many foreign companies to operate in our country without the need to pay income tax or the currency outflow tax, which is why the new decree 742 seeks to regulate this activity through the application of a 15% tax on sports betting operators, so we must understand each point to understand the effects that these new tax measures will have on the economy and how the sports betting industries will face this new challenge.