Aplicación e impacto económico de facturación electrónica en empresas comerciales de Guayaquil
No hay miniatura disponible
Fecha
2019
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La implementación de la emisión electrónica de los comprobantes busca alcanzar a las pequeñas y medianas empresas, para lo cual han creado mecanismos que estandarizan los procesos que nos permitan tener un acceso a la información que se genera. El trabajo de investigación analiza la problemática que impiden a las empresas su ingreso a la modalidad de comprobantes electrónicos, este proyecto tiene como objetivo establecer un Plan Operativo para aplicar la factura electrónica en las empresas comerciales de Guayaquil, esto permitirá que el proceso de facturación sea de una manera rápida y confiable fortaleciendo los procesos de sus actividades cotidianas, garantizar la efectividad de los datos en sus registros, controlando los valores que corresponden por impuestos al Estado, sirviendo la factura electrónica como una herramienta de control para la evasión tributaria y ayuda al incremento de la recaudación fiscal. La metodología que se utilizó en este trabajo fue mediante encuestas a una muestra de la población establecida en el cual se identificaron variables cuantitativas en donde se recopilaron las diferentes respuestas de los contribuyentes y sus opiniones al respecto para ser analizadas de una manera conjunta mediante el análisis de tablas estadísticas y elaboración de gráficos representativos. Concluyendo en base a las preguntas informativas, el limitado manejo de las herramientas tecnológicas, carencia de suficientes equipos informáticos, recursos económicos, falta de información sobre el uso, implementación y futuros beneficios del funcionamiento de la facturación electrónica. Se recomienda plantear actividades que refuercen y ayuden a la emisión de la factura electrónica en todas las empresas comerciales.
The implementation of the electronic issuance of the vouchers seeks to reach small and medium enterprises, for which they have created mechanisms that standardize the processes that allow us to have access to the information that is generated. The research work analyzes the problems that prevent companies from entering the electronic vouchers modality, this project aims to establish an Operational Plan to apply the electronic invoice in the commercial companies of Guayaquil, this will allow the billing process to be in a fast and reliable way, strengthening the processes of their daily activities, guaranteeing the effectiveness of the data in their records, controlling the values that correspond to taxes to the State, serving the electronic invoice as a control tool for tax evasion and helping Increase in tax collection. The methodology used in this work was through surveys of a sample of the established population in which quantitative variables were identified in which the different taxpayers' responses and their opinions were collected in order to be analyzed jointly through the analysis. of statistical tables and elaboration of representative graphs. Concluding on the basis of informative questions, the limited management of technological tools, lack of sufficient computer equipment, financial resources, lack of information on the use, implementation and future benefits of the operation of electronic invoicing. It is recommended to propose activities that reinforce and help the issuance of the electronic invoice in all commercial companies.
The implementation of the electronic issuance of the vouchers seeks to reach small and medium enterprises, for which they have created mechanisms that standardize the processes that allow us to have access to the information that is generated. The research work analyzes the problems that prevent companies from entering the electronic vouchers modality, this project aims to establish an Operational Plan to apply the electronic invoice in the commercial companies of Guayaquil, this will allow the billing process to be in a fast and reliable way, strengthening the processes of their daily activities, guaranteeing the effectiveness of the data in their records, controlling the values that correspond to taxes to the State, serving the electronic invoice as a control tool for tax evasion and helping Increase in tax collection. The methodology used in this work was through surveys of a sample of the established population in which quantitative variables were identified in which the different taxpayers' responses and their opinions were collected in order to be analyzed jointly through the analysis. of statistical tables and elaboration of representative graphs. Concluding on the basis of informative questions, the limited management of technological tools, lack of sufficient computer equipment, financial resources, lack of information on the use, implementation and future benefits of the operation of electronic invoicing. It is recommended to propose activities that reinforce and help the issuance of the electronic invoice in all commercial companies.
Descripción
Palabras clave
FACTURACIÓN ELECTRÓNICA, IMPUESTO, EVASIÓN, TRIBUTOS