Estrategias de control en la administración tributaria: Un análisis de las mejores prácticas globales y su aplicabilidad en Ecuador
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Este estudio analiza las estrategias de control en la administración tributaria, enfocándose en las mejores prácticas globales y su aplicabilidad en Ecuador. Se exploran modelos exitosos de automatización de procesos, el uso de tecnologías emergentes, auditorías fiscales basadas en riesgos y la cooperación internacional, observando sus impactos en la eficiencia de la recaudación fiscal y la reducción de la evasión. Países como Dinamarca, Estonia, Canadá y el Reino Unido han implementado con éxito tecnologías avanzadas, como la facturación electrónica y el análisis de big data, lo que ha mejorado la eficiencia administrativa y la transparencia. Sin embargo, en Ecuador, la infraestructura digital limitada y la alta informalidad económica presentan barreras importantes para una adopción efectiva de estas prácticas. Aunque el Servicio de Rentas Internas (SRI) ha implementado algunos avances, como el sistema de facturación electrónica y la auditoría basada en riesgos, estos esfuerzos aún deben ampliarse y mejorarse. Asimismo, la cooperación internacional es esencial para combatir la evasión fiscal transnacional, pero Ecuador enfrenta desafíos relacionados con la integración de sistemas internacionales. Este estudio concluye que la modernización de la administración tributaria en Ecuador requiere una inversión significativa en infraestructura digital, capacitación del personal y fortalecimiento de la cooperación internacional.
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Sylvia María Amoroso-Garcés , Universidad Tecnológica Indoamérica - Ecuador
https://orcid.org/0000-0002-5221-6159
Ingeniera en Marketing y Gestión de Negocios, Magíster en Administración Tributaria, con un Diplomado en Docencia Universitaria e Investigación en el Centro de Investigación y Formación Educativa, estudiante del Programa de Doctorado en Procesos.
En la actualidad desempeña actividades de docencia e investigación, además es coordinadora de educación continua en el Departamento de Vinculación con la sociedad.
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