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Analysis of electronic invoicing as a mechanism for control and prevention of tax penalties

Abstract:

Microenterprises are units for the production of goods and services that have proven to be an effective means to dynamize productive activities in society. This research was applied to microenterprises in the parish of San Vicente del Búa, which are engaged in pecuniary agricultural activities, which must have an adequate control and registration of operations with their respective supporting receipts of income and expenses to comply with their obligations to control agencies to avoid tax penalties. Based on this context, the objective was to analyze electronic invoicing as a mechanism to prevent tax penalties. In the development of this research, a mixed approach (qualitative - quantitative), bibliographic and descriptive research was used to describe the problems and support the arguments presented. The results obtained through the application of the survey with the questionnaire instrument allowed to establish the lack of knowledge of tax obligations, the lack of control of physical documents of income and expenses of physical invoices, penalties for lack of tax compliance, type of billing that is mostly physical, therefore, we want to raise awareness of the need for the implementation of electronic invoicing to owners of microenterprises in the parish of San Jacinto del Búa to improve control of their documents and reduce tax penalties.