Análisis de la facturación eléctronica y sus posibles impactos en la gestión tributaria de las empresas en el Distrito Metroplolitano de Quito
Electronic invoicing in Ecuador is a process which is being implemented in a willing form since some years ago, but from 2015 on this system has a compulsory character for certain sectors, generally for companies categorized as Special Taxpayers , the Internal Revenue Service authorized...
| Autor Principal: | Manitio Guambi, Verónica Cristina |
|---|---|
| Otros Autores: | Reyes Cox, Sindy Tatiana |
| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2015
|
| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/9888 |
| Etiquetas: |
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| Sumario: |
Electronic invoicing in Ecuador is a process which
is
being
implemented
in a
willing form since some years ago, but from 2015 on this system has a
compulsory character for certain sectors, generally for companies categorized as
Special
Taxpayers
,
the
Internal
Revenue Service
authorized five
receipts
for the
electronic
issuance
, which in general terms are included in the concept of
"
Electronic invoicing
" or "
Electronic
receipts
", they are: the invoice, the
s
tatement
of
income tax
, the credit note and the shipping documents.
The objective of the present thesis is to research and
analyze the tax purposes of
the e
lectronic invoicing
in the companies of the Metropolitan District of Quito.
For that reason, it was necessary to define the main terminology dealt with in the
as well as the significant tax administration for invoicing; al
so, some concepts, the
issuance schedules
, some cases, the requisites and the legal support were
highlighted for the new system of e
lectronic invoicing
.
To prove our hypothesis in the methodological frame we opt for the descriptive
type research and a qual
itative approach, which allow us to use tools such as the
survey that will be used for the chosen sample, to justify the testing of the
hypothesis.
Finally, the
results are analyzed and interpreted and a report will be developed
where the economic, social,
political and environmental impacts are reviewed. |
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