Efectos del uso de la inteligencia artificial como herramienta de control en el impuesto de salida de divisas (ISD) por parte del servicio de rentas internas en los periodos del 2022 al 2024

Abstract

This article studies the impact of Artificial Intelligence as a fiscal control tool on the Foreign Exchange Outflow Tax (ISD) administered by the Internal Revenue Service (SRI) during the period 2022-2024. Faced with the historical challenge of tax evasion and the limitations of traditional tax enforcement, the SRI implemented two systems: FALCON, which stood out for its transactional risk scoring, and ORION, the system currently in use, which, in addition to scoring, also focuses on the massive interconnection of data. The research employs a mixed-methods approach with a nonexperimental, cross-sectional design, contrasting the tax administration's management with taxpayers' perceptions through surveys and analysis of institutional data. The results, obtained through automation and the cross-referencing of more than 400 types of data, have highlighted inconsistencies in foreign spending and undervaluation of transactions that previously went unnoticed. This leads to the conclusion that the use of predictive algorithms has strengthened tax collection efficiency and transparency. This study provides important evidence on the digital evolution of tax accounting in Ecuador and its effectiveness in reducing the tax avoidance and evasion gap.