Comprobantes electrónicos y su incidencia en la reducción de la evasión fiscal en Ecuador, periodo 2021-2022.

Abstract

The study evaluates the incidence of electronic receipts in reducing tax evasion in Ecuador, specifically Income Tax [IR] during the years 2021 and 2022, starting this billing modality in 2014 after resolution No. NAC- DGERCGC14-00366 from the Internal Revenue Service, binding a small group of taxpayers under a progressive schedule. Considering that IR tax evasion is a problem that, according to theEconomic Commission for Latin America and the Caribbean [ECLAC] represents up to 5.5% of the country's Gross Domestic Product [GDP], an analysis of the IR collections and estimates of their evasion, to then carry out a Pearson correlation analysis where it was shown that an increase in the number of issuers tends to reduce tax evasion, according to a Pearson's Rho = -1 and a sig value. < 0.05.