La Implementación de la facturación electrónica y su influencia en la recaudación de impuestos en el Ecuador durante el período 2018 - 2019

Abstract

The Ecuadorian State, in its desire to improve its tax services in the country, makes the decision to opt for the modernization of its computer systems and provide taxpayers with an agile and easy-to-use alternative so that they can comply with their tax obligations in the time contemplated. by Law. The implementation of electronic invoicing allows the tax administration the option of knowing efficiently the movements of taxpayers on a monthly or annual basis, in such a way as to improve the collection of taxes, the most representative being VAT, tax income and special consumption tax. This study includes the analysis of the implementation process of electronic invoicing in Ecuador since its birth in 2012, going through the different stages until reaching a more in-depth analysis of the mandatory phase in order to establish the degree of compliance. influence of this factor in the adoption of the electronic voucher issuance scheme, for which statistics of adopting taxpayers were collected, as well as the returns received thanks to this electronic means that greatly facilitates the control of tax collection, in addition know the taxpayers who are obliged to take advantage of this modality as well as establish the importance of improving the collection of taxes as a contribution to the fulfillment of obligations.