El Uso de la Inteligencia Artificial por la Administración Tributaria como Mecanismo para Evitar la Evasión Fiscal sin Vulnerar los Derechos de los Contribuyentes en Ecuador

The use of artificial intelligence is currently a reality in the tax administration of Ecuador, as it emerges as a key tool to combat tax evasion without compromising the rights of taxpayers. The implementation of intelligent systems enables the efficient analysis of large volumes of data, identifying patterns and suspicious behaviors that may indicate evasion. This proactive approach allows tax authorities to anticipate potential infractions, strengthening oversight and increasing effectiveness in revenue collection. It is essential to highlight the work carried out by the tax administration of Ecuador in early 2023 regarding the design and application of artificial intelligence. This effort must respect the principles and fundamental rights of taxpayers, as outlined in the Constitution. Transparency and ethics in the use of this technology are crucial to avoid potential abuses and ensure trust in the system. Additionally, the implementation of safeguards and appropriate controls is fundamental to prevent possible errors or unfair discrimination.