Gobierno Electrónico y su relación con la Política Fiscal en el Ecuador.

Abstract

This descriptive theoretical investigation is carried out within the framework of computer law and aims, through the collection of documentary information from main sources, to analyze the relationship between electronic government as a public policy applicable to central level entities and fiscal policy in Ecuador. Since 2018, Ecuador has been implementing the National Electronic Government Plan 2028- 2021 within the public administration at the central level, with the aim of generalizing the provision of public services and streamlining procedures through information technologies. information and communication transforming relations with citizens and private companies generating a relationship in which the efficient, agile and warm public service, which complies with the standards set forth in the Constitution (2008), as determined by number 25 of article 66. However, the scope of application of the National Electronic Government Plan (2018) focuses only on the social sphere, and not on the fiscal sphere; For this reason, it is necessary to incorporate the concept of Electronic Government from the Constitutional norm, through a reform (1992) based on the principle of temporality and transformation, in order to guarantee that regardless of the political will of the government in power , the recognition of the implementation of TIC`s through the figure of the Electronic Government is constituted by mandatory constitutional mandate, for all public entities at the time of the provision of services, which would involve the Internal Revenue Service as the governing body of tax policy, at the time of implementation and contracting of long-term sustainable software, suitable for the implementation and execution of tax strategies in Ecuador, as well as for the use of electronic documents.