Debido proceso versus inteligencia artificial en las actuaciones de control del Servicio de Rentas Internas

Abstract

This article aims to analyze the impact of artificial intelligence (AI) on the control activities of the Internal Revenue Service (SRI) in Ecuador, within the framework of due process guarantees recognized in the Constitution. As background, it begins with the digital transformation of tax administrations, which has incorporated technological tools to optimize auditing and risk management. The methodology employed is qualitative, with a dogmatic-legal approach and normative analysis, complemented by a doctrinal review of artificial intelligence and administrative law. In this context, the main risks that the use of automated systems can generate are examined, such as insufficient justification in administrative acts, opacity in decision-making, and potential limitations on taxpayers' right to defense. The findings indicate that the Ecuadorian legal system lacks specific regulations to guarantee the transparency and control of these technologies. Finally, it is proposed to reform the Tax Code and the Organic Law of Internal Tax Regime to incorporate a rule that ensures due process in the use of artificial intelligence in tax matters.