Análisis del impacto de la inteligencia artificial en la gestión tributaria a través del sistema orión del SRI de Ecuador frente a herramientas tecnológicas adoptadas en países de américa latina durante el periodo 2024-2025

Abstract

The use of artificial intelligence has been implemented in tax compliance, as it is a key element that allows for the detection of unusual patterns, modern tax administrations, and even the identification of tax evasion risks. This is all made possible through machine learning and predictive analytics. Artificial intelligence improves control processes by preventing human error and enhancing the selection of taxpayers for audits, strengthening the auditor's judgment without replacing it. In Ecuador, the Internal Revenue Service (SRI) has incorporated advanced technological models such as Falcon and Orion. These systems utilize technological resources for data analysis and artificial intelligence (AI). On the one hand, the Falcon system is specifically geared towards managing tax risks through commercial, financial, and asset information, establishing risk scores to identify taxpayers with the highest levels of non-compliance. On the other hand, the Orion program strengthens tax control by optimizing and reducing audit times, including in electronic invoicing, and even detecting significant anomalies, with the aim of improving tax audit procedures and expanding coverage to taxpayers. Thus, both systems are complementary (considering their transition), demonstrating significant progress in the digital use and automation of Ecuadorian tax management. When compared to several Latin American countries, Ecuador has tax control models based on artificial intelligence. Other countries, such as Mexico and Chile, have plans to use advanced analytics and production systems, focusing on detecting tax evasion anomalies and prioritizing high-level audits. In Brazil, artificial intelligence is used for the exchange of information related to electronic invoicing, customs records, and financial data. Looking at all the approaches of the countries, Ecuador stands out because it is integrating artificial intelligence into the entire tax compliance process, from detecting risk to optimizing audit protocols, which demonstrates a more comprehensive and preventive management based on data.