Análisis del cumplimiento tributario en el sector asegurador ecuatoriano, como medida para eliminar la evasión fiscal en los periodos 2024 y 2025

Abstract

Through this research study, tax compliance in the Ecuadorian Insurance Sector will be analyzed as a measure to eliminate tax evasion in the periods 2024-2025. In which the insurance sector will be analyzed as it is an essential pillar of the financial system, which protects families and companies against unforeseen events such as accidents, diseases and disasters, offering varied products in life, health, bonds and vehicles and channel resources to investments that drive economic growth in the country. In the periods 2024-2025 it has shown a solid and sustained growth: net premiums issued rose from USD 2,203 million in 2023 to USD 2,231 million in 2024, and reached about USD 2,368 million in 2025 the best result of the last decade. This development reflects greater social awareness of insurance and the drive for technology. (digitization). Despite this breakthrough, there remains a high risk of tax evasion. The complexity of operations creates spaces for irregularities such as sub-declarations where traditional controls are not always sufficient. The SRI has responded by intensifying its monitoring and moving towards a preventive model: cooperative compliance, electronic invoicing, automatic cross-checks with the SCVS, verification of final beneficiaries and regulation of digital services. The research of this work aims to investigate tax compliance in the sector during 2024-2025 by identifying specific gaps that evaluate the effectiveness of current controls and proposes concrete measures (strengthening of tax culture, technological integration, voluntary compliance) to minimize evasion and achieve a more fair, transparent and equitable tax contribution. The relevance of this research is to contribute to a strong growing sector that contributes fairly and fully to the state, closing evasion gaps, generating greater tax equity and freeing resources for the country’s development. This research is of applied type, since its main objective is to generate practical and useful knowledge that really serves to improve tax compliance in the Ecuadorian insurance sector. Data will be obtained from the official portals of SRI, SCVS, Ministry of Economy and Finance, Google Scholar. In addition, we will use