La implementación de la facturación electrónica como mecanismo de control al fraude fiscal en la ciudad de Machala.

Abstract

This work focuses on the implementation of electronic invoicing as a mechanism to combat tax fraud in the city of Machala. Addressing the problem of fraud that negatively impacts tax collection and local economic stability, an epistemological approach to the study topic of tax fraud and the various causes that lead to tax fraud that affects the country's economy is proposed. The methodology used includes an exhaustive bibliographic analysis, the study of specific cases and interviews with taxpayers, with the objective of examining both the theoretical and practical foundations of electronic invoicing, as well as its impact on the reduction of tax evasion and the increase of transparency in commercial operations. Case studies and implementation experiences in various jurisdictions are analyzed, highlighting the advantages and challenges associated with this system. The implementation of electronic invoicing is expected to contribute significantly to the reduction of tax fraud, improve efficiency in tax administration and strengthen taxpayer confidence in the Machala tax system. Ultimately, suggestions and strategies are presented to improve the execution of electronic invoicing as a tool to combat tax fraud, with the purpose of promoting transparency, equity and efficiency in the Machala tax system and collaborating in economic progress. . sustainable of the area.