Análisis de las estrategias y métodos para detectar y prevenir la evasión fiscal en américa del sur, período 2020-2022

This study aims to analyze the strategies and methods implemented by governments and tax authorities in South America to detect and prevent tax evasion during the 2020-2022 period. A documentary research methodology was employed, with a qualitative and descriptive approach, allowing for an in-depth analysis of the methods and strategies used by each country to detect and prevent tax evasion. During the analyzed period, South American governments promoted various fiscal initiatives aimed at improving revenue collection and combating tax evasion across different areas. Among the identified strategies, notable measures include the digitization of tax processes, the adoption of electronic audits, interinstitutional information cross-checking, and the modernization of tax declaration systems. The analysis of the effectiveness of these strategies reveals that the implementation of advanced technologies, such as big data and artificial intelligence tools, has strengthened tax authorities' ability to detect irregularities in tax filings, as well as the various forms of illicit activities that continuously emerge. However, the results have varied among countries due to differences in technological and economic resources, institutional capacities, and regulatory frameworks.

• Auteur principal: Pontón Miranda, Josué Alexander (author)
• Format: bachelorThesis
• Langue: spa
• Publié: 2025
• Sujets: Recaudación de impuesto; Evasión fiscal; Recaudación; Métodos.
• Accès en ligne: http://dspace.unach.edu.ec/handle/51000/14887