La facturación electrónica y su efecto en la recaudación del impuesto a la renta en el Ecuador.

Abstract

The study was developed with the objective of analyzing the effect of income tax collection in relation to electronic invoicing, taking the period of study between the years 2019 - 2022, taking into account that this system was adopted in Ecuador, since 2014 for credit card issuing and managing companies and, over the years, taxpayers obliged to its implementation were included, until 2022 when only those who registered income of no more than USD 20,000 were excluded. Using a non-experimental, cross-sectional, descriptive, and mixed-approach design methodology, data was collected from surveys of 384 businessmen who implemented electronic invoicing, interviews with three accountants, and an analysis of SRI statistics on tax collections. GO. The results showed that, although electronic invoicing favors the accounting process for the majority of entrepreneurs, it is difficult for a group to register and file receipts, issue accounting reports and determine IR using this system, in addition to receiving a high rate of tax evasion of this tax, not even 50% of the actual amount being collected. Although IR collection increased by 2022 by 23.24%, which can be attributed to the massive implementation of this system, it cannot be concluded that it contributes significantly to reducing tax evasion, the implementation of actions being fundamental of answer.