Análisis del régimen de tráfico fronterizo y la tributación de bienes para turistas lojanos que retornan por el puente internacional

Abstract

This essay analyzes the ineffectiveness of the border traffic regime in the cantons of Macará and Zapotillo, Loja province, and its impact on the taxation of goods for Loja tourists. The research identifies the main causes as ambiguous customs regulations, a lack of accessible information for citizens, and institutional weaknesses in customs control. Critical factors include reactive and unstrategic customs leadership, poor technical training of personnel, and the underutilization of technological tools for inspection. This situation encourages practices such as ""ant smuggling,"" generating significant fiscal losses for the State, estimated at more than USD 12 million annually in the province. The study concludes that to optimize collection and control, it is essential to strengthen institutional leadership, implement ongoing training programs for officials, and modernize processes through technology. The development of information campaigns aimed at tourists is recommended to reduce ignorance of the regulations and improve voluntary tax compliance.