Incidencia económica-fiscal de la facturación electrónica en los comerciantes de la bahía en la ciudad de Machala, 2022-2023.

Abstract

Electronic invoicing is a mechanism that has driven a new technological change in the tax technological change in tax procedures for issuing documents digitally and, therefore, it must comply with certain legal requirements. At a national level, it has become a control tool to combat tax evasion, therefore, as of 2022 it became mandatory for taxpayers. Therefore, this study focuses on analyzing the economic and fiscal incidence of electronic invoicing in the merchants of the city of Machala. In order to achieve the main objective, a mixed research of non-experimental design was applied, with a deductive method and a positivist paradigm. Therefore, a sample of 40 stores that have this digital tool was selected. The results obtained showed that the merchants have a high level of knowledge about the variable studied and recognize the benefits of this system; however, at the beginning they presented certain difficulties in putting this new method into practice. In addition, it was observed that they have deficiencies on issues related to the regulations of this object of study. Thus, it is concluded that electronic invoicing in the economic activity of the merchants contributed to the agility and speed in their operations. On the other hand, it served to ensure greater transparency and control of tax collection, thus combating tax evasion.