Análisis de la contribución de la facturación electrónica como medio para prevenir la evasión tributaria y facilitar el cumplimiento voluntario.

Abstract

Tax obligations are important for Ecuadorian socioeconomic development, however, there are taxpayers who have problems with tax evasion due to their ignorance or reducing their expenses, both illegal actions. Electronic invoicing is an alternative to optimize tax control and replaces traditional invoicing with the new RIMPE regime. This research work aims to determine the incidence of electronic invoicing to prevent tax evasion and strengthen voluntary compliance through the collection of scientific, bibliographic and statistical information. The object of the study is a natural person not required to keep accounting in the Santa Rosa canton dedicated to the rental of apartments, who showed improvements in billing since the number of receipts canceled due to errors in the registration of information decreased, but presents problems in the management of documented information. preventing you from taking advantage of the benefits of electronic billing.