Impacto tributario de la facturación electrónica en pequeñas y medianas empresas del cantón Cuenca

Abstract

Advances in information and communication technologies allows the human being performs in an efficent manner and this efficiency, in great extent, motivates companies to face new and greater challenges, one of them is Electronic Invoicing, process that results in the set of small and medium-sized enterprises PYMES, the need to innovate and optimize their resources.

The City of Cuenca is known for its social and economic development, providing benefits to consolidate public policies in different areas; also, Cuenca has a trajectory to become a pilot city on various projects.

This research study “IMPACTO TRIBUTARIO DE LA FACTURACIÓN ELECTRÓNICA EN PEQUEÑAS Y MEDIANAS EMPRESAS DEL CANTÓN CUENCA” evaluates the incorporation of Electronic Invoicing system for small and medium Enterprises of Cuenca and the Advantages and Disadvantages of adhering to this system.