Evasión del impuesto a la renta: análisis de los riesgos para la recaudación tributaria en el cantón Morona 2023 - 2024.

Abstract

Income tax evasion in the Canton of Morona, Province of Morona Santiago – Ecuador, during the period 2023–2024 represents a critical challenge to the sustainability of public finances and tax equity. This study analyzes the phenomenon using a mixed descriptive-analytical approach, based on 100 surveys and 10 interviews with local stakeholders. Tax evasion diminishes resources allocated to essential services and creates inequality among taxpayers. In Morona, this issue is exacerbated by geographic dispersion, high levels of informality, and limitations in tax oversight. The findings reveal a significant gap between actual and potential tax collection: 93% of respondents perceive a revenue shortfall, 95% associate it with evasion and informality, and 97% identify taxpayers operating without formal registration (RUC). Only 27% understand current tax regulations, and just 39% trust the existing enforcement mechanisms. These results indicate limited knowledge of tax legislation, a weak fiscal culture, and a low perception of risk associated with non-compliance. In response, the study proposes strategies to reduce evasion and strengthen revenue collection: intensifying oversight through targeted audits and electronic cross-checks, promoting formalization through incentives, providing taxpayer education and support, and enhancing transparency in the use of public funds to build civic trust. The study concludes that combining effective enforcement, positive incentives, and institutional legitimacy offers a viable path to reduce evasion, increase tax revenues, and reinforce tax culture—thus contributing to sustainable development and promoting fiscal equity in Morona. Keywords: tax evasion; income tax; tax collection; tax culture; economic informality.