Digital transformation and electronic invoicing in Ecuador: impact on the efficiency of tax control and reduction of tax evasion

Katherine Estefanía     Paredes Sánchez

doi:10.47606/ACVEN/PH0522

Autores/as

Katherine Estefanía Paredes Sánchez Pontifical Catholic University of Ecuador https://orcid.org/0000-0002-5113-5971

DOI:

https://doi.org/10.47606/ACVEN/PH0522

Palabras clave:

Tax digital transformation, electronic invoicing, artificial intelligence, data analytics, fiscal control, digital governance

Resumen

Tax digitalization has transformed fiscal control processes through the integration of electronic invoicing, data analytics, and artificial intelligence in tax administration. This study analyzes the relationship between digital tax tools and fiscal control efficiency in Ecuador during the 2020–2025 period. A mixed-methods approach with a non-experimental descriptive-correlational design was employed, combining surveys of 120 tax professionals with semi-structured interviews with tax auditing specialists. Findings revealed significant positive associations between tax digitalization, operational traceability, transparency, and the detection of fiscal inconsistencies. Regression analysis identified electronic invoicing and data analytics as significant predictors of perceived fiscal control efficiency and professionals’ perceptions regarding the reduction of tax evasion risks. Qualitative findings highlighted the ORIÓN program as a relevant initiative for strengthening information integration, automated data processing, and institutional tax control capabilities within Ecuador’s ongoing digital tax modernization process. The study concludes that tax digitalization represents a strategic mechanism for strengthening fiscal governance and institutional auditing capacity in emerging economies.

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