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The tax administration in practice shows shortcomings in the face of the needs of a digital society. The need for technological means to carry out public administration procedures in a transparent, decentralized, and efficient manner has become evident. In the national and international context, it is necessary to consider smart contracts and blockchain technology as an alternative to the ineffectiveness of the tax administration. 1 Master of Laws (LL.M). Docente. Universidad Central del Ecuador: Derecho cibernético, derecho financiero, derecho internacional. Coordinadora Fundadora de UNCTAD Youth Action Hubs Ecuador. CEO Digital Basis. Correo electrónico: pnovoa@uce.edu.ec; ORCID: 0000-0001-5098-6304 2 Estudiante egresada Universidad Central del Ecuador. Asistente de cátedra e investigación Derecho Financiero. Vicecoordinadora de la Coalición Feminista Universitaria. Correo electrónico: ciescobar@uce.edu.ec; ORCID: 0000-0001-

Los Smart Contracts como alternativa para la modernización de recaudación tributaria en Ecuador