Cumplimiento tributario y facturación electrónica en Ecuador: evaluación de impacto

José Ramírez-Álvarez; Nicolás Oliva; Mauro Andino

doi:10.22201/iiec.20078951e.2022.208.69712

Cumplimiento tributario y facturación electrónica en Ecuador: evaluación de impacto

José Ramírez-Álvarez^*, Nicolás Oliva, Mauro Andino

^*Autor correspondiente de este trabajo

Producción científica: Contribución a una revista › Artículo › revisión exhaustiva

2 Citas (Scopus)

Resumen

In 2013, the Ecuadorian Tax Administration officially launched the electronic invoicing system as a strategy to reduce tax evasion in tax returns. These information systems allow for designing better monitoring and auditing tools; consequently, such systems increase the subjective risk perceived by taxpayers, thus increasing their compliance. The aim of this article is to determine the effect that this system had on value-Added tax (VAT) returns in the period 2014-2016, using the difference-in-differences (DID) technique. The results show that the increased coverage of the electronic system over time had positive effects on the declaration of sales, purchases, and taxes.

Título traducido de la contribución	Tax compliance and electronic invoicing in Ecuador: An impact assessment
Idioma original	Español
Páginas (desde-hasta)	97-123
Número de páginas	27
Publicación	Problemas del Desarrollo
Volumen	53
N.º	208
DOI	https://doi.org/10.22201/iiec.20078951e.2022.208.69712
Estado	Publicada - 2022
Publicado de forma externa	Sí

Nota bibliográfica

Publisher Copyright:
© 2022 Universidad Nacional Autonoma de Mexico. All rights reserved.

Palabras clave

Invoicing
Tax compliance
Tax evasion
value-Added tax (VAT)

ODS de las Naciones Unidas

Este resultado contribuye a los siguientes Objetivos de Desarrollo Sostenible

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10.22201/iiec.20078951e.2022.208.69712

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title = "Cumplimiento tributario y facturaci{\'o}n electr{\'o}nica en Ecuador: evaluaci{\'o}n de impacto",

abstract = "In 2013, the Ecuadorian Tax Administration officially launched the electronic invoicing system as a strategy to reduce tax evasion in tax returns. These information systems allow for designing better monitoring and auditing tools; consequently, such systems increase the subjective risk perceived by taxpayers, thus increasing their compliance. The aim of this article is to determine the effect that this system had on value-Added tax (VAT) returns in the period 2014-2016, using the difference-in-differences (DID) technique. The results show that the increased coverage of the electronic system over time had positive effects on the declaration of sales, purchases, and taxes.",

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author = "Jos{\'e} Ram{\'i}rez-{\'A}lvarez and Nicol{\'a}s Oliva and Mauro Andino",

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doi = "10.22201/iiec.20078951e.2022.208.69712",

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T1 - Cumplimiento tributario y facturación electrónica en Ecuador

T2 - evaluación de impacto

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AU - Oliva, Nicolás

AU - Andino, Mauro

PY - 2022

Y1 - 2022

N2 - In 2013, the Ecuadorian Tax Administration officially launched the electronic invoicing system as a strategy to reduce tax evasion in tax returns. These information systems allow for designing better monitoring and auditing tools; consequently, such systems increase the subjective risk perceived by taxpayers, thus increasing their compliance. The aim of this article is to determine the effect that this system had on value-Added tax (VAT) returns in the period 2014-2016, using the difference-in-differences (DID) technique. The results show that the increased coverage of the electronic system over time had positive effects on the declaration of sales, purchases, and taxes.

AB - In 2013, the Ecuadorian Tax Administration officially launched the electronic invoicing system as a strategy to reduce tax evasion in tax returns. These information systems allow for designing better monitoring and auditing tools; consequently, such systems increase the subjective risk perceived by taxpayers, thus increasing their compliance. The aim of this article is to determine the effect that this system had on value-Added tax (VAT) returns in the period 2014-2016, using the difference-in-differences (DID) technique. The results show that the increased coverage of the electronic system over time had positive effects on the declaration of sales, purchases, and taxes.

KW - Invoicing

KW - Tax compliance

KW - Tax evasion

KW - value-Added tax (VAT)

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AN - SCOPUS:85123798831

SN - 0301-7036

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Cumplimiento tributario y facturación electrónica en Ecuador: evaluación de impacto

Resumen

Nota bibliográfica

Palabras clave

ODS de las Naciones Unidas

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