Análisis de los efectos de la facturación electrónica y su impacto en la reducción de la evasión fiscal en el sector camaronero del cantón Durán en la provincia del Guayas en el año 2022.

Abstract

This thesis examines how the implementation of electronic invoicing influenced the reduction of tax evasion in the shrimp sector of Durán, in the province of Guayas, during the year 2022. Electronic invoicing, by improving transparency and traceability of transactions, is considered a tool to combat tax evasion. The methodology included the collection and analysis of commercial and fiscal data pre- and post-implementation. Preliminary results indicate that the adoption of electronic invoicing contributed positively to the reduction of tax evasion. Invoicing automation improved accuracy in income reporting and made it more difficult to hide transactions, reducing opportunities for evasion. These findings highlight how technology can play a crucial role in combating tax evasion in key economic sectors. It is important to recognize that successful einvoicing requires comprehensive cooperation between businesses, tax authorities and regulators. This study not only highlights the effectiveness of e-invoicing in reducing tax evasion, but also highlights the need for a collaborative approach to its successful implementation.