Análisis de la incidencia de la facturación electrónica en el cantón Alausí, provincia de Chimborazo, año 2023

Abstract

The analysis of the incidence of electronic invoicing in the Alausí canton, province of Chimborazo, year 2023, is proposed to identify the advantages and disadvantages of electronic invoicing and to be able to determine what effects they have generated on taxpayers, helping the tax system to evade taxes. In the research, both a quantitative and qualitative methodology was used, instruments were applied such as a survey carried out on a certain group of people in the Alausí Canton according to the active patent registry for the year 2023, where it was determined that a large part of active taxpayers registered in the SRI in Alausí do not have technological knowledge, the effects of the application of electronic invoicing requires new implementations and training of technological and digital systems, that is, those taxpayers who do not have the implementation of billing will not be able to carry out their economic activities, just as electronic billing has some drawbacks in the business sector, which is why many of them see it as something unfavorable and do not want to adjust to this change due to the high cost generated by the implementation of the computer systems in companies. To solve the problems, an informative training plan on electronic invoicing and strategies to execute the information campaign on the benefits provided by the electronic invoicing system in the canton's companies will be developed, applying the implementation phases of the billing system, achieving a analysis of results of the application of the system and user satisfaction in business closures and sanctions issued by regulatory entities.