La experiencia de Chile, Ecuador y México como referentes para entender el proceso de implementación de la facturación electrónica en Colombia
This research work seeks to describe the development and progress of the electronic invoicing implementation in Chile, Ecuador and Mexico as a contribution to understand the process of its application in Colombia. For this, a documentary-type investigation was carried out supported by legislative, a...
- Autores:
-
Posada Marín, Erika Patricia
Machado Alomía, Luis Miguel
- Tipo de recurso:
- Fecha de publicación:
- 2021
- Institución:
- Universidad de San Buenaventura
- Repositorio:
- Repositorio USB
- Idioma:
- spa
- OAI Identifier:
- oai:bibliotecadigital.usb.edu.co:10819/8075
- Acceso en línea:
- http://hdl.handle.net/10819/8075
- Palabra clave:
- Evasión tributaria
Facturación electrónica
Fiscalización
Latinoamérica
Tax evasion
Electronic invoicing
Inspection
Latin America
Facturas
Fiscalización tributaria
- Rights
- License
- Atribución-NoComercial-SinDerivadas 2.5 Colombia
| Summary: | This research work seeks to describe the development and progress of the electronic invoicing implementation in Chile, Ecuador and Mexico as a contribution to understand the process of its application in Colombia. For this, a documentary-type investigation was carried out supported by legislative, academic and, press sources that were analyzed using a comparison matrix. As main results, similar obstacles were evidenced in the studied countries related to high implementation costs, misinformation in taxpayers and resistance to change from workers and employers. The research allowed concluding that electronic invoicing is an important element for tax administrators; being relevant the evaluation of the experienced processes in each country to understand the nature of the presented obstacles and strengthen their overcrowding process |
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