LA FACTURACIÓN ELECTRÓNICA Y SU AFECTACIÓN FINANCIERA EN LAS IMPRENTAS AUTORIZADAS POR EL SERVICIO DE RENTAS INTERNAS DE LA CIUDAD DE PORTOVIEJO EN EL AÑO 2016

Abstract

The printing presses are, by history, the place where most of the taxpayers go when creating the checkbooks of their invoices and receipts, for which they enjoy the trust of these, where they have managed to satisfy a need, with which they are moved. our tax system for many decades. Electronic invoicing uses digital technology to create and support digital tax receipts. Each of the invoices that are issued must have a digital signature in order to corroborate the origin and integrity of the invoice and validate it before the SRI. This form of electronic document issuance is considered as an innovative solution that allows integrating the internal processes of a company, reducing operational costs and increasing productivity, as well as strengthening tax control processes to reduce tax evasion gaps. The main objective of the present investigation is to analyze if the processes of invoicing by electronic means, affect the printing presses of the city of Portoviejo, through the realization of surveys and interviews to the different Special Contributors that are dedicated to the elaboration of the documents authorized by the Internal Revenue Services, with which significant data will be collected in order to obtain a clearer picture of the content that is going to be treated in the course of this subject