Publicación: Colombia ante el reto de la implementación de la factura electrónica en el ámbito del control tributario
Portada
Citas bibliográficas
Código QR
Autor corporativo
Recolector de datos
Otros/Desconocido
Director audiovisual
Editor/Compilador
Editores
Tipo de Material
Fecha
Cita bibliográfica
Título de serie/ reporte/ volumen/ colección
Es Parte de
Resumen
This research aims to establish the importance of the implementation of electronic invoicing in the field of tax control to reduce evasion in Colombia. This is due to the fact that high levels of tax evasion occur in all the economic sectors of the country due to multiple reasons such as the lack of ethics, morals, corruption, tax culture of taxpayers, which affects the State's income, violating the achievement of goals. and government objectives. For this, the present document was structured in four sections. The first deals with theoretical approaches and conceptual considerations; Then the electronic invoice is described from the international context, taking as reference Latin American countries leaders in the process: Brazil, Chile and Mexico; The benefits, disadvantages and challenges of using electronic invoicing for the tax administration are detailed below; Then strategies are proposed that serve the tax administration to successfully assume the implementation of electronic sales invoice; finally, the conclusions are issued. The results will be generated through a bibliographic search and the analysis of the regulations decreed by the Colombian State. The study shows that, compared to the previous model, the State must assume great challenges, in terms of technological infrastructure, modernization of the Tax Administration in its processes, and appropriation of necessary knowledge by the officials of the Entity to generate change in the way of auditing and guiding taxpayers to achieve massification of the electronic invoicing project among the Colombian population.