Impacto de la facturación electrónica en la reducción de la evasión fiscal desde la obligatoriedad del sector comercial de pequeñas y medianas empresas. Un análisis a las prácticas locales.

Abstract

The current research aimed to analyze the impact that the implementation of electronic invoicing has had in Ecuador as a strategy to combat tax evasion. Since November 29, 2022, both individuals and companies are required to issue sales receipts through the electronic invoicing system on the Internal Revenue Service's website. This obligation has introduced a new accounting landscape in Ecuador, necessitating a detailed analysis to showcase both the positive consequences of the implementation and potential enhancements that could be incorporated into the Tax Legal System. The first chapter of the research addressed the Tax System in Ecuador, including the constitutional tax framework, the national structure of the tax system, and the importance of taxes in the General State Budget (GSB). In the second chapter, it explored tax evasion in Ecuador, defining key concepts such as tax avoidance, tax evasion, and tax fraud, and analyzed the legal development related to tax evasion in the Ecuadorian legal system. The third chapter focused on electronic invoicing, addressing its regulation, evolution as a tool to combat tax evasion in local tax defrauding practices, as well as the observed results following its implementation. Finally, the research conclusions are presented, with a particular focus on the legal foundation of electronic invoicing and its limitations, demonstrating that although electronic invoicing has shown various benefits, there is a need to continue improving to strengthen the Tax System and increase tax revenue from contributors.