Cumplimiento tributario en el comercio digital: retos jurídicos y tecnológicos para emprendedores Ecuatorianos

The growth of digital commerce has transformed business models and generated new challenges for tax systems, particularly in economies with a strong presence of entrepreneurship. This study aimed to analyze tax compliance in digital commerce by identifying the main legal and technological challenges faced by Ecuadorian entrepreneurs. The research was conducted through a systematic review of recent academic literature, applying selection and analysis criteria that allowed the examination of relevant studies from legal, economic, and technological perspectives. The results showed that tax noncompliance in digital environments was associated with a combination of structural factors, including limited tax culture, regulatory complexity, legal gaps in digital taxation, and technological barriers in tax management. In addition, the findings indicated that the digitalization of tax processes improved transparency and traceability, although its effectiveness depended on training and technical support for entrepreneurs. The study concluded that strengthening tax compliance in digital commerce required an integrated approach combining tax education, regulatory adaptation, and technological modernization, thereby contributing to the development of more equitable and efficient tax systems.