Digital transformation and fiscal transparency in Ecuador: income tax reporting practices

Abstract

The study evaluated digitalization in fiscal transparency, focusing on income tax reporting and compliance practices in Ecuador. The objective was to analyze the impact of technology on tax processes and the perception of public accountants in Ambato. A survey applied to 20 accountants was used to collect data on technology adoption, information transparency, notifications, digital support, and overall satisfaction. The results showed that 75% of the respondents perceive effective digitalization in tax compliance. However, 20% do not consider it so and 5% do not apply. Most consider the digital platforms to be clear and understandable, although there are still areas for improvement in digital support and notifications. In conclusion, digitalization has significantly improved tax processes in Ecuador, but it menteis necessary to optimize certain areas for a more efficient and effective experience for all taxpayers.