Limitaciones para implementación en el proceso de la facturación electrónica en las Pymes del cantón Piñas.

Abstract

The present investigative work is directed to the PYMES of the Piñas canton, who mostly dedicate themselves to economic activities, where however small they may need to understand that the best way to know the real profitability of their businesses is to control and record their operations. Daily, that is why the Tax Administration implemented an electronic invoicing system with the objective of drawing efficient methods that will achieve greater tax control and improvement in administrative processes. In addition, the issuance of sales receipts and complementary documents for the amount of their operations is a formal duty with which they must comply in a mandatory manner. Currently the SRI wants to reduce tax compliance costs to taxpayers, and also support the reduction of environmental pollution generated by printed paper, by having a mandatory calendar for each type of taxpayer. With the development of this work is intended to contribute positively in the companies of the Piñas canton and society in general, which still do not implement electronic billing. With the analysis of the possible limitations that taxpayers create when they take advantage of this new billing system, they try to break some paradigm or ignorance, either due to lack of information or interest of the taxpayer. By deciding to implement the new billing system, you will obtain greater benefits, including better use of information and communication technologies, either through the portal of the regulator SRI or through other research sources hat allow us to inform and train ourselves in this regard.