Efecto de la implementación del informe de cumplimiento tributario (ICT) para firmas auditoras en la provincia de Pichincha, cantón Quito – ejercicio fiscal 202

Abstract

This research analyzed the effects of implementing the new Tax Compliance Report (TCR) during the 2024 fiscal year on auditing firms in the canton of Quito, Pichincha province, Ecuador. The study had three specific objectives: to analyze the changes in internal tax compliance assessment processes, to investigate the modifications to standardized tax review and verification methodologies, and to determine the overall effects of this implementation on the operational, economic, and relational dimensions of these professional organizations. A mixed-methods, sequential, explanatory design was used, beginning with a quantitative phase through surveys administered to 30 tax audit professionals, followed by a qualitative phase with four in-depth interviews with senior auditors, managers, and partners of auditing firms. The instruments were designed to gather information on organizational changes, methodological modifications, technological adoption, staff training, economic impacts, and client relationships. The results show a significant shift in the sector, with 100% of firms implementing substantial changes to their internal assessment processes, focusing on tax review and verification (43.3%) and document analysis (40.0%). All firms modified their standardized methodologies, with issues arising in Annexes 9 and 10 of the ICT (Tax Compliance Report), which accounted for 70% of the reported difficulties. A key outcome was the adoption of new technologies: 40.0% implemented artificial intelligence for accounting and tax reconciliations, and 30.0% adopted Big Data and Analytics tools. Regarding the effects, the economic impact was moderate, with 83.3% reporting increases of less than 10%. 73.3% of firms completed the adaptation process in less than a month. 90.0% perceived an improvement in tax control and transparency, validating the fundamental purpose of the new ICT. However, a discrepancy emerged: while all firms implemented structural changes, 46.7% identified a lack of regulatory knowledge as their main operational problem. The research characterized the sector's transformation, identifying both achievements in technological modernization and tax compliance, as well as persistent problems in developing technical skills and competitive differences between firms of varying sizes. The study contributes to the academic knowledge base on organizational adaptation to regulatory changes in tax systems.