EFICIENCIA DE LA FACTURACIÓN ELECTRÓNICA EN EL CONTROL FISCAL: UN ESTUDIO DE CASO EN EL RÉGIMEN RIMPE EMPRENDEDOR DEL ECUADOR

Abstract

This study focuses on investigating the effectiveness of the implementation of electronic invoicing within the Simplified Regime for Entrepreneurs and Popular Businesses (RIMPE) in Ecuador, whose main objective is to determine the impact of electronic invoicing on the effectiveness of tax control, evaluating its adoption, the difficulties faced and the perceived benefits in terms of transparency and tax compliance. The methodology used in the study was quantitative in nature, which means that a structured survey process was carried out using the Likert scale, to a representative selection of 358 companies that are part of the entrepreneurial RIMPE regime of zone 5 of the Internal Revenue Service (SRI). The data collected were analyzed in order to evaluate internal consistency, using Cronbach's alpha coefficient and exploring how some questions are related to others in the questionnaire.  In addition, an exhaustive analysis of the degree of implementation of electronic invoicing, the technological challenges encountered during the process and the opinion of the survey participants as to how this measure contributes to reducing tax evasion was carried out. The data obtained reveal that, despite the fact that most companies have implemented the use of electronic invoicing, there are still difficulties linked to the lack of technological infrastructure and adequate training. Although they face difficulties, the participants indicated that the implementation of electronic invoicing allows them to comply more easily with their tax duties and contributes to reduce the possibilities of tax evasion