La facturación electrónica como una estrategia institucional para modernizar la administración tributaria de la provincia de El Oro.

Abstract

In the present research, entitled "Electronic Invoicing as a Institutional Strategy to Modernize Tax Administration in the Province of El Oro", a comprehensive review was conducted on the impact of electronic invoicing on tax collection and environmental sustainability in the province of El Oro, during the period 2014 to 2022. The study was based on a descriptive and longitudinal methodology that included data collection through surveys and documentary review. In addition, qualitative techniques were applied to analyze the information collected. First, it was observed that the implementation of electronic invoicing had a positive impact on tax collection, contributing significantly to the reduction of tax evasion. In addition, it should be noted that it generated ecological benefits by substantially reducing the consumption of paper and other resources. However, it is important to note that this was not without its challenges. Traditional printers experienced a considerable decline in demand for their services, which led to staff cuts and, in some cases, the cessation of their activities. This transformation raised questions about the social and economic impact on the people and businesses involved in the printing industry. The conclusions of this research emphasized the need to continuously and adaptively evaluate the impact of electronic invoicing on tax collection, as well as on related industries. The importance of providing training and support to companies and individuals affected by this technological transformation was also underlined. Despite some disadvantages, such as the risks associated with computer security, electronic invoicing offers numerous advantages for those who adopt it.