Análisis de los efectos de la implementación de la Facturación Electrónica en las PYMES de la Ciudad de Cuenca, excepto los Contribuyentes Especiales e Instituciones Financieras, Año 2015

Abstract

The purpose of this paper is to contribute with a study on the effects that occur when implementing electronic invoicing in the PYMES of the city of Cuenca based on the data provided by the SRI. With the above, it will provide an overview of how the progress of electronic invoicing, its technological management, the positive and negative aspects for the country and for taxpayers, the costs incurred in its implementation and the level of acceptance it has had By the citizens. The electronic invoicing in the PYMES of the city of Cuenca has a higher level of acceptance in commercial enterprises, presenting as limitations the lack of knowledge about the technological advances, high costs of the implementation of computer systems, lack of training of the personnel, taking As positive aspects, the taxpayer's ease of making declarations, reduction of expenses and saving of time in the printing of documents, the Internal Revenue Service has greater access to locate the information of each taxpayer