Implicación de la facturación electrónica en la recaudación del impuesto a la renta en Ecuador

Abstract

This article presents the implications of electronic invoicing in the collection of income tax in Ecuador, being considered as a mechanism that contributes to the reduction of tax evasion. The objective of the study was based on determining the implication of electronic invoicing in the framework of income tax collection for the periods 2011 – 2022. An empirical research model was applied, with a basic study design with focused theoretical evidence. with the use of quantitative data that was obtained from the Internal Revenue Service and subsequently analyzed and compared with the variables of income tax collection and electronic billing. The results derived from the research establish the improvement of income tax collection from the application of electronic invoicing. Concluding that the implementation of electronic invoicing favors compliance with tax obligations by maintaining stable or growing collection, and susceptible to changes due to situations that occur at a global or national level.