The world economy is facing latent challenges in various strategic sectors, such as tax policy aimed at obtaining resources to meet collective needs. Thus, tax administrations have considered the application of information technologies as the way to achieve their objectives, generate efficiency and innovation. Therefore, the research is aimed at determining the disruption generated by the application of TaxTech in the tax systems of the region and to know the development, implementation and results in a local jurisdiction. Thus, the methodology used is based on an inductive approach that allows highlighting the specific characteristics of each element, as well as a descriptive scope, techniques such as documentary review, observation to achieve a deep analysis of the information and generate the identification of compliance patterns. After the evaluation carried out, it is established in the Ecuadorian case that the strategic change has generated optimal results through TaxTech applications such as electronic invoicing, a tax management platform and tax data analysis tools; however, there is still a development perspective to continue reducing evasion and implementing new emerging technologies.

错误:搜索内容不能为空,请输入英文关键词
错误:关键词超出字数限制,请精简
高级检索

Disruption of the Ecuadorian Tax System. Tax-Tech as an Innovation Engine

  • Lorena Muquis,
  • William Ortega,
  • Christian Vaca

摘要

The world economy is facing latent challenges in various strategic sectors, such as tax policy aimed at obtaining resources to meet collective needs. Thus, tax administrations have considered the application of information technologies as the way to achieve their objectives, generate efficiency and innovation. Therefore, the research is aimed at determining the disruption generated by the application of TaxTech in the tax systems of the region and to know the development, implementation and results in a local jurisdiction. Thus, the methodology used is based on an inductive approach that allows highlighting the specific characteristics of each element, as well as a descriptive scope, techniques such as documentary review, observation to achieve a deep analysis of the information and generate the identification of compliance patterns. After the evaluation carried out, it is established in the Ecuadorian case that the strategic change has generated optimal results through TaxTech applications such as electronic invoicing, a tax management platform and tax data analysis tools; however, there is still a development perspective to continue reducing evasion and implementing new emerging technologies.