Estimación del impacto de la aplicación de facturación electrónica en la brecha de veracidad de los contribuyentes especiales de la ciudad de Guayaquil durante el periodo fiscal 2014

The tax administrations are increasingly seeking new ways to achieve an effective collection. Te-chnological aids such as electronic billing (en vez de invoicing) have been one of the most used by tax administrations. This method started being implemented in Ecuador in 2009 and was vo-luntarily put into effect in 2013. It was not until 2014 that it became mandatory. This study collects data concerning the behavior of special taxpayers of the city of Guayaquil during the process of implementing this system, and their impact on the veracity gap. The purpose of the study is to monitor the level of evasion in this gap, which is one that oversees the Tax Administration and measures the level of evasion between the financial information reported by the taxpayer versus the information declared by third parties. The impact of the voluntary implementation policy of electronic invoicing (or billing) of the spe-cial taxpayers in reducing the gap accuracy is measured through an estimate under the model of differences in differences for which two models are estimated. One analyzes the direct effect of the policy on the gap and the second uses characteristic controls of the company. In the first esti-mate, the coefficient of the billing policy is significant at 1%, meaning the policy implemented decreases the veracity gap. In the second estimate, the implemented policy also contributes to a decreased accuracy gap and therefore the level of evasion with a 5% significance level; Results which were somewhat expected.

• Autor principal: Crespo Cuesta, Estefanía de los Ángeles (author)
• Formato: masterThesis
• Idioma: spa
• Publicado em: 2016
• Assuntos: GOBIERNO ELECTRÓNICO; ADMINSITRACIÓN TRIBUTARIA; POLÍTICA FISCAL; TECNOLOGÍA
• Acesso em linha: http://repositorio.iaen.edu.ec/handle/24000/5920