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 five receipt...
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| Natura: | bachelorThesis |
| Lingua: | spa |
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2015
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| Accesso online: | http://dspace.ups.edu.ec/handle/123456789/9888 |
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Aggiungi Tag | Riassunto: | 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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