Abstract

PILCO-CUJI, Jessica Lissette; URRUTIA-GUEVARA, Jeannette Amparito  and  LACH-TENECOTA, Wladimir. Tax auditing in Ecuadorian SMEs: current practices and recommendations for tax compliance. Noesis [online]. 2025, vol.7, n.esp1, pp.267-287.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.384.

Tax auditing presents a significant challenge for Ecuadorian small and medium-sized enterprises (SMEs). The objective of this research is precisely to identify these challenges by examining existing practices and developing recommendations to promote efficient tax compliance. Regarding materials and methods, the research uses a mixed qualitative-quantitative approach, with a qualitative predominance. The results revealed that most SMEs focus on tax compliance or tax optimization. It is concluded that the main difficulties identified include the complexity of tax laws; a lack of internal resources; the need for tax audit training; and the lack of priority given to tax auditing. However, strategies such as automation, external consulting, training, planning, and tax document management were highlighted as approaches to improving compliance efficiency.

Keywords : Tax Audit; tax evasión; SMEs; taxation..

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