Control Strategies in Tax Administration: An Analysis of Best Global Practices and Their Applicability in Ecuador
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Abstract
This study examines control strategies in tax administration, focusing on global best practices and their applicability in Ecuador. It explores successful models of process automation, the use of emerging technologies, risk-based tax audits, and international cooperation, observing their impacts on the efficiency of tax collection and the reduction of tax evasion. Countries such as Denmark, Estonia, Canada, and the United Kingdom have successfully implemented advanced technologies, such as electronic invoicing and big data analysis, which have improved administrative efficiency and transparency. However, in Ecuador, limited digital infrastructure and high economic informality present significant barriers to the effective adoption of these practices. Although the Internal Revenue Service (SRI) has made some progress, such as implementing an electronic invoicing system and risk-based audits, these efforts still need to be expanded and enhanced. Additionally, international cooperation is crucial to combat transnational tax evasion, but Ecuador faces challenges related to integrating international systems. This study concludes that the modernisation of tax administration in Ecuador requires significant investment in digital infrastructure, staff training, and strengthening international cooperation.
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Sylvia María Amoroso-Garcés , Universidad Tecnológica Indoamérica - Ecuador
https://orcid.org/0000-0002-5221-6159
Engineer in Marketing and Business Management, Master in Tax Administration, with a Diploma in University Teaching and Research from the Center for Educational Research and Training, and a current Ph.D. student in Processes. Currently, she carries out teaching and research activities and serves as the coordinator of continuing education in the Department of Social Engagement.
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