Abstract

GOMEZ-TOSCANO, Guadalupe Janeth; PROANO-REYES, Gladis Margot  and  CASTRO-SANCHEZ, Fernando de Jesús. Taxation of the online gambling sector and the risk of money laundering revenue. Noesis [online]. 2025, vol.7, n.esp2, pp.1348-1367.  Epub Dec 31, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i2.659.

The overall objective of this research is to determine the impact of tax obligations in the online gambling sector on the inflow of money from money laundering. The study is based on the digital and cross-border nature of these operations, which makes it difficult to trace funds and attracts unregulated platforms. It analyzes the Organic Law on Economic Efficiency and Job Creation, which establishes a 15% tax on the sector's income, which is exposed to risks of evasion and laundering. Using a qualitative, regulatory, and documentary analysis methodology, supported by interviews with specialists, it concludes that the effective application of the legislation requires robust oversight mechanisms and the use of advanced technologies for the traceability of funds, which would allow for the detection of suspicious patterns and the prevention of illicit activities.

Keywords : Tax liability; online gambling; money laundering; new technologies; sports betting..

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