Rol de la inteligencia artificial en la fiscalización tributaria: eficiencia y ética.

Abstract

This study analyzes the impact of the use of artificial intelligence (AI) in tax auditing processes in Ecuador, with a particular focus on operational efficiency and ethical considerations. A documentary and comparative methodological approach is employed, based on official data from the Internal Revenue Service (SRI) between 2020 and 2024. The results indicate a sustained increase in gross and net tax collection, reflecting an improvement in the government's audit capabilities. However, regulatory gaps, potential algorithmic biases, and a lack of transparency in automated processes are identified, which may affect taxpayers' rights. The study also reviews international case studies to identify good practices that could be adapted to the Ecuadorian context. Finally, legal and operational recommendations are presented to promote an ethical, efficient, and equitable implementation of AI in tax administration.