La declaración patrimonial como herramienta para la determinación del incremento patrimonial no justificado en Ecuador.

Abstract

The research project titled "Asset Declaration as a Tool for Determining Unjustified Wealth Increase in Ecuador" aims to identify the review procedures of the Internal Revenue Service (SRI) to validate asset declarations and utilize them as a tool for detecting unjustified wealth increase in the country. To achieve this objective, a qualitative research approach was employed, enabling a deep understanding of the challenges and limitations of asset declarations as a mechanism for detecting unjustified increases. In addition, it was sought to understand the perspectives and experiences of the participants involved in the process by conducting interviews withtax experts and officials of the control entity. The research relied on data collection through interviews with public officials and tax experts, as well as the analysis of documents related to the implementation of asset declaration in Ecuador. The results obtained show that the control entity does not permanently execute verification processes of the patrimonial declaration that allow to guarantee the veracity and congruence of the data declared by the taxpayers, likewise as a result it is considered that the Internal Revenue Service has its outdated databases and cadastres, which makes it difficult to exercise better control over taxpayers. These procedures are essential for safeguarding the integrity of the asset declaration system and identifyingpotential cases of unjustified wealth increase.