Análisis del índice de implementación de la factura electrónica en la ciudad de Cúcuta, Norte de Santander y su impacto tributario en el año 2021.

Abstract

It is you investigated work is scrutinized and it is possible to analyze the following; The general objective is to analyze the tax implications that the introduction of the electronic invoice will have for taxpayers and the Colombian government, it has specific objectives such as determining the electronic invoice as a component of prevention of tax evasion, fraud and money laundering; identify the influence of commercial companies and the Colombian government in the introduction of electronic invoicing and understand the advantages and disadvantages and examine the fiscal and organizational consequences of the introduction of electronic invoicing in private sector organizations. With a methodology, based on the collection in databases of validated and reliable repositories, also indexed scientific journals, it has a type of documentary review study, it is appreciated with a qualitative approach, on the other hand, it is under the descriptive and documentary model In addition, and as a result, the electronic invoice is determined as a mechanism, additionally, the effects of the execution will be reported and to finalize, the benefits that have been instituted for commercial companies are counted.