Efecto de la carga tributaria del Impuesto a la Renta en la situación financiera de las empresas de apuestas en plataformas digitales en Ecuador

Abstract

The present research examines how the Income Tax burden influences the financial situation of digital betting companies in Ecuador. Due to the continuous growth of online betting, the sector faces fiscal and regulatory challenges. The main objective of this study is to evaluate the impact of the tax burden on the financial performance of betting platforms in Ecuador, focusing on the period 2019-2023. A non-experimental quantitative design was employed, using secondary data from the Superintendencia de Compañías, Valores y Seguros de Ecuador. Through the financial data analyzed, it was found that liquidity indicators have shown a significant decline since 2020, reaching critical levels in 2022 and 2023, reflecting serious difficulties in meeting shortterm obligations. On the other hand, solvency indicators reveal a strong increase in equity indebtedness in 2023, raising the risk of insolvency. Likewise, the tax burden does not directly depend on income, and although some companies report high revenues, many of them record losses, thus avoiding tax payments. Nonetheless, it was observed that this burden negatively affects the sector's profitability, validating the proposed hypothesis. Among the main conclusions, the need to strengthen tax regulation and improve the regulatory framework is highlighted to ensure compliance with tax regulations and transparency in the sector, ensuring fair treatment for all companies involved.