Estudio del desarrollo de un sistema web contable para micro emprendedores del cantón Montalvo que permita automatizar y cumplir con las nuevas reformas tributarias del SRI.

Electronic invoicing is a method by which digital receipts are issued, transmitted through electronic channels that serve as a backup for the different commercial activities that take place between taxpayers, the same that replaces the usual invoices issued on paper. Taxpayers classified as Rimpe - entrepreneurs, who have goods or services in the country, must issue electronic receipts and keep a record of income and expenses, from November 29, 2022, establishing that their annual gross income is between $20,000 and $300,000. The main objective of this study is to investigate whether the development of an accounting web system that automates and complies with the new SRI tax reforms is feasible for this group of micro entrepreneurs. The case study was carried out based on the type of descriptive research, with a quantitative approach together with the instruments used as the survey that allowed the successful development of this research. Through the survey useful information was obtained to know the feasibility of the development of the web system, this is reaffirmed with the approach of the technical, operational and economic feasibility. It concludes by establishing that an initial investment of $1,712 is required to start with the development of the system, where profits of $868 were obtained in the first year, while in the following 2 years a profit of $2,280 was achieved for each year. What allows us to establish that the development of a web system that automates and complies with the new tax reforms of the SRI, is feasible within the Montalvo canton.

• Main Author: Villacis Fani, Milton Jordano (author)
• Format: bachelorThesis
• Published: 2022
• Subjects: Facturación electrónica; SRI; Rimpe emprendedores; Microempresas; Sistema web contable
• Online Access: http://dspace.utb.edu.ec/handle/49000/13065