La transformación digital para optimizar la recaudación tributaria del IVA en el Ecuador

Abstract

The current research analyzes the digital transformation to optimize the collection of the Value Added Tax in Ecuador. Through this research that considers indirect taxes such as VAT (IVA) in countries like: Uruguay, Chile, Mexico, and Colombia. This research is done using scientific instruments, such as magazines, academic articles, is possible to obtain an analysis through comparative tables where it is demonstrated how VAT collection has developed over years from the implementation of electronic invoicing.