Analysis of the use of artificial intelligence in tax auditing by the SRI in Machala: efficiency, public ethics, and tax evasion

Abstract

This study analyzed the impact of artificial intelligence on the tax auditing processes of the Ecuadorian Internal Revenue Service (SRI) in the city of Machala, with the purpose of evaluating its contribution to operational efficiency, its capacity to reduce tax evasion, and the ethical challenges arising from its implementation. A sequential mixed-methods approach was applied, combining a documentary review of regulatory and technical sources with surveys administered to accountants, auditors, taxpayers, and Accounting and Auditing students. The results showed that more than half of the participants were familiar with the automated analysis tools Falcon and Orion used by the SRI; however, concerns persisted regarding their accuracy, transparency, and management of sensitive data. Respondents also perceived that these tools accelerated inconsistency detection and improved institutional response times, although their effectiveness depended on the level of staff training and the quality of information provided by taxpayers. The study concluded that artificial intelligence significantly contributes to strengthening tax control processes by enabling more timely and efficient analyses. Nevertheless, it highlighted the need to develop a robust ethical and regulatory framework to protect taxpayers' rights, promote algorithmic transparency, and reinforce public trust. This work provides local evidence that may guide strategies to consolidate a digital tax culture and foster modern, responsible fiscal management in Ecuador.