Análisis del impacto de la implementación del sistema de facturación electrónica en los constribuyentes especiales ubicados en la ciudad de Cuenca durante el período 2013

Abstract

This study provides an analysis of the impact that caused the Implementation of Electronic Invoicing System in Special Taxpayers located in the city of Cuenca during the period of 2013 from several points of view, according to the type and size of the taxpayer. The main objective of this research is to determine the impact that this new system has resulted in this type of taxpayers, which thanks to their cooperation we have gathered through structured interviews and questionnaires, relevant information about the topic, which is the basis for the analysis, leading to the determination of the impact. After analyzing and determining the impact that caused the Electronic Billing in each of these taxpayers, in terms of administrative, financial, fiscal, social and environmental points of view, we have come to have a global perception of the Impact that this system has had, which has been positive since its implementation. An expedited processhas been achieved, saving time and resources, it is found that this system is obviously fulfilling the objectives for which it was originally established.