Neutrosophic multicriteria method for the evaluation of taxpayer legal certainty in the context of the digital sale of goods and services

Abstract

E-commerce has grown significantly worldwide, driven by technology and expanded internet access, transforming consumer dynamics and creating a competitive environment for businesses of all sizes. In Ecuador, digital commerce is vital for economic growth, especially for small and medium-sized businesses that access broader markets. However, the failure to update the 2002 Law on Electronic Commerce, Electronic Signatures, and Data Messages creates legal uncertainties and hinders the sector's development. Taxpayer legal certainty is threatened by the lack of clear regulations protecting online transactions and consumer rights, as well as establishing the tax obligations of those involved. Given this situation, this research aims to implement a neutrosophic multi-criteria method to assess taxpayer legal certainty in the context of the digital sale of goods and services. This will identify critical areas of the current legal framework that require reform and will contribute to the creation of a regulatory environment that strengthens confidence in digital commerce and guarantees legal protection for taxpayers.