Análisis del sistema de facturación electrónica y su aplicación en las empresas cartoneras en Guayaquil
Fecha
2016-09
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
En el mundo actual por las actividades macro-económicas y tecnológicas que lo
desarrollan se da la necesidad de estandarizar los procesos a nivel global que den
herramientas que permitan un mejor acceso a la información que se genera, para que dicho
proceso sea de manera rápida y confiable con el fin de anticipar, tener datos precisos,
logrando así beneficios; es por ello que nace la oportunidad a nivel institucional, a nivel
de empresas y personal de implementar un nuevo sistema de facturación, la facturación
electrónica.
La facturación electrónica es un nuevo sistema a través del cual, quienes lo
implementan y aplican modernizan, fortalecen los procesos de sus actividades cotidianas,
garantizan la efectividad de los datos de sus registros, controlan más eficazmente los
valores que corresponden a impuestos para el Estado; y primordialmente para el Estado
sirve de herramienta de control para minimizar la evasión de tributos, incrementando sus
recaudaciones, por ello la Administración tributaria por medio del Servicio de Rentas
Internas emitió la Resolución Nac-DGERCGC09-00288 para su creación y uso.
Por lo expuesto, la presente investigación tiene objetivo general analizar las
ventajas que tiene este nuevo sistema de facturación electrónica y su efecto en las
recaudaciones tributarias en el Ecuador, específicamente en la ciudad de Guayaquil con
énfasis su aplicación en el sector de las empresas cartoneras; para lograr dicho objetivo se
recopilarán los datos por medio del método cuantitativo, análisis de cuadros estadísticos, encuestas, etc. Dando e interpretando los resultados, los beneficios que aporte el sistema
de facturación al incremento de las recaudaciones fiscales.
The current world by the macro-economic and technological activities that develop given the need to standardize global processes that provide tools to allow better access to information that is generated for the process to be quickly and reliably in order to anticipate, have accurate data, thus achieving benefits; which is why the opportunity arises at institutional level, at the level of companies and personnel to implement a new billing system, electronic invoicing. Electronic invoicing is a new system through which, those who implement and enforce modernize, strengthen the processes of their daily activities, guarantee the effectiveness of data records, control more effectively the values corresponding taxes to the state; primarily for the state and serves as a tool of control to minimize tax evasion, increasing their revenues, so the tax authorities by the Internal Revenue Service issued Resolution Nac-DGERCGC09-00288 for their creation and use. Based on the foregoing, in the present investigation has general objective to analyze the advantages of this new electronic billing system and its effect on tax revenues in Ecuador, specifically in the city of Guayaquil with emphasis application in the field of paperboard companies ; to achieve this objective data by the quantitative method, analysis of statistical tables, surveys, etc. will be collected Giving and interpreting the results, the benefits that provides billing system to increase tax revenues.
The current world by the macro-economic and technological activities that develop given the need to standardize global processes that provide tools to allow better access to information that is generated for the process to be quickly and reliably in order to anticipate, have accurate data, thus achieving benefits; which is why the opportunity arises at institutional level, at the level of companies and personnel to implement a new billing system, electronic invoicing. Electronic invoicing is a new system through which, those who implement and enforce modernize, strengthen the processes of their daily activities, guarantee the effectiveness of data records, control more effectively the values corresponding taxes to the state; primarily for the state and serves as a tool of control to minimize tax evasion, increasing their revenues, so the tax authorities by the Internal Revenue Service issued Resolution Nac-DGERCGC09-00288 for their creation and use. Based on the foregoing, in the present investigation has general objective to analyze the advantages of this new electronic billing system and its effect on tax revenues in Ecuador, specifically in the city of Guayaquil with emphasis application in the field of paperboard companies ; to achieve this objective data by the quantitative method, analysis of statistical tables, surveys, etc. will be collected Giving and interpreting the results, the benefits that provides billing system to increase tax revenues.
Descripción
Tributación
Palabras clave
FACTURACIÓN, SEGURIDAD, VALIDEZ, INTEGRACIÓN