Análisis de la implementación de la factura electrónica, como modelo de control tributario y su incidencia en el desarrollo económico de la ciudad de Manta.

Abstract

This research focuses on the adoption of electronic invoicing as a mechanism to improve tax control in Manta, Ecuador, and its impact on the local economy. As digitalization and globalization transform business and tax management methods, this technology is considered essential to optimize accounting and tax processes. This combines the analytical and documentary methods, the analytical method allows the object of study to be broken down, that is, electronic invoicing, to better understand its components and relationships; On the other hand, the documentary method focuses on examining, collecting, organizing, analyzing and interpreting information from various written, electronic and audiovisual sources. Additionally, survey and interview techniques were used to obtain empirical data from business association partners in Manta. The implementation of electronic billing in Manta presents challenges and opportunities. It is concluded that, although there is a general perception of the benefits, adoption is low due to the lack of training and effective communication about the advantages of the system. Critical areas requiring attention are identified, such as the need for more training and improved dissemination of the benefits of electronic invoicing.