Responsible tax strategies and transfer pricing transparency to prevent abusive practices in multinationals [Estrategias fiscales responsables y transparencia en precios de transferencia para prevenir prácticas abusivas en multinacionales]

Abstract

The objective of this study is to design tax strategies that optimise tax collection in the countries where multinational companies operate. The research was non-experimental, with a mixed and cross-sectional approach, using surveys and documentary review to analyse abusive tax practices. The results indicate a high level of regulatory compliance, although challenges such as the complexity of regulations and control costs are identified. The proposal made to multinational companies based in the country includes strategies such as the development of clear internal policies, periodic studies, solid governance, continuous training, the use of advanced technology and greater collaboration with the Internal Revenue Service (SRI). It is concluded that effective auditing and international cooperation are essential to prevent abuses, improve alignment with international standards and promote equitable and transparent fiscal management in Ecuador.