Crowdfunding, una solución de financiamiento alternativo para el sistema de emprendimiento e innovación. Análisis de las implicaciones tributarias en el Ecuador

Stalin O. Guamán Aguiar and Patricia E. Saltos Zúñiga
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Stalin O. Guamán Aguiar: Universidad Tecnológoca Empresarial de Guayaquil. Ecuador.
Patricia E. Saltos Zúñiga: Facultad de Administración. Universidad Laica Vicente Rocafuerte de Guayaquil. Ecuador.

Proyecciones, IIEC, Univeridad Nacional de La Plata., 2022, issue 16, 14-33

Abstract: For decades, both the financial system and the stock market system have been the con-ventional financing mechanisms for those who have wanted to undertake or guarantee their investment. However, these sectors have imposed their regulations limiting, in many cases, their accessibility. Thus, an alternative financing mechanism known as crowdfun-ding (CF) has arisen; a way that has made it possible, especially, to carry out donation and investment projects. Crowdfunding has experienced strong growth worldwide. Neverthe-less, in Ecuador it is totally new. As of the creation of the Organic Law on Entrepreneurship and Innovation and its Regulations in 2020, the institution of duly regulated and accredited collaborative fund platforms or –crowdfunding– is allowed; However, due to its recent im-plementation, its impact has not been evaluated. This article aims to analyze the benefits and risks inherent in the use of crowdfunding and the tax implications for promoters and investors; and, the effectiveness of this financing mechanism in order to guarantee the sus-tainability of the entrepreneurship and innovation system for microenterprises and SMEs in Ecuador, through a detailed review and analysis of the Ecuadorian legislation.

Keywords: crowdfunding-innovation; system-tax; implications-Ecuador. (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:lap:proyec:23

DOI: 10.24215/26185474e019

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