Facturación electrónica para la gestión tributaria en las pequeñas y medianas empresas de la Ciudad de Babahoyo

Abstract

The object of study of this article focuses on electronic invoicing, the objective of which was to diagnose the current situation of small and medium-sized businesses (SMEs) in the City of Babahoyo focusing on the analysis of the characteristics of the problem related to the implementation and use of electronic invoicing. The research methodology was composed of qualitative and quantitative paradigmatic modalities, the type of research was field, bibliographic and descriptive; The methods that were applied were historical-logical, analytical-synthetic and inductive-deductive; The information technique used to develop this study was the survey; tools used: questionnaire, computer, printer, existing technology. The scope of the work was based on the fulfillment of the proposed objective, the theoretical, methodological and technical support; whose results revealed that, although there are outstanding challenges to overcome, especially in terms of technological adaptability and adequate training for some SMEs, the overall benefits include better tax compliance, greater operational efficiency and reduction in tax fraud.