Análisis del impacto de la facturación electrónica en las personas naturales obligadas a llevar contabilidad en la Ciudad de Guayaquil durante el año 2014
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2016
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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En búsqueda de evaluar el impacto de la facturación electrónica en la ciudad de Guayaquil en las personas naturales obligadas a llevar contabilidad, se realiza un análisis de las medidas aprobadas el 24 de febrero del 2012 el Servicio de Rentas Internas (SRI) para la implementación de un nuevo esquema de facturación justificándolo por sus beneficios ambientales y económicos. La facturación con documentos físicos en ambos lados del acto comercial es reemplazada con documentos digitales. La presente investigación utiliza encuestas a una muestra significativa de la población considerando las opiniones vertidas por las personas naturales para evaluar los resultados en los contribuyentes, esta muestra se compone especialmente de personas residentes en la ciudad de Guayaquil, debido a que se considera como la urbe más grande y comercial del país. La importancia de esta investigación consiste en que analiza la recaudación tributaria que es entre los ingresos del gobierno nacional una de las más importantes para financiar el gasto público. Se parte de la hipótesis de que, pese a las dificultades iniciales, la facturación electrónica ha generado beneficios en las personas naturales obligadas a llevar contabilidad en el año 2014 y se evita de manera más eficiente la evasión; hipótesis que fue confirmada por esta investigación.
In search of value the impact of electronic invoicing in the city of Guayaquil on natural persons forced to take accounting, performs an analysis of the measures approved on February 24, 2012 the Internal Revenue Service (SRI) for the implementation of A new billing scheme justified by its environmental and economic benefits. The billing with physical documents on both sides of the commercial act is replaced with digital documents. The present research uses the surveys to a significant sample of the population considering the opinions expressed by the natural persons to evaluate the results in the taxpayers, this sample is composed especially of the people residing in the city of Guayaquil, because it is considered as The largest and commercial city in the country. The importance of this research is that the collection is the taxation that is between the revenues of the national government and the most important to finance public spending. It is hypothesized that, despite the initial difficulties, electronic invoicing has generated benefits in natural persons forced to keep accounting in 2014 and avoid more efficiently evasion; Hypothesis that was confirmed by this investigation.
In search of value the impact of electronic invoicing in the city of Guayaquil on natural persons forced to take accounting, performs an analysis of the measures approved on February 24, 2012 the Internal Revenue Service (SRI) for the implementation of A new billing scheme justified by its environmental and economic benefits. The billing with physical documents on both sides of the commercial act is replaced with digital documents. The present research uses the surveys to a significant sample of the population considering the opinions expressed by the natural persons to evaluate the results in the taxpayers, this sample is composed especially of the people residing in the city of Guayaquil, because it is considered as The largest and commercial city in the country. The importance of this research is that the collection is the taxation that is between the revenues of the national government and the most important to finance public spending. It is hypothesized that, despite the initial difficulties, electronic invoicing has generated benefits in natural persons forced to keep accounting in 2014 and avoid more efficiently evasion; Hypothesis that was confirmed by this investigation.
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RECAUDACIÓN, FACTURACIÓN, ELECTRONICA, TRIBUTACIÓN