Facturación electrónica como alternativa para el aumento del recaudo tributario y la reducción de la evasión del impuesto general a las ventas en la ciudad de Cali

Abstract

This work was carried out in order to present an investigation that allows to make known the electronic invoicing, the alternatives to increase the tax collection, the reduction in tax evasion, the implementation process, requirements, advantages and disadvantages that this entails; in order to provide guidance to the owners, accountants and administrators of micro, small and large companies in Colombia, which are behind on the issue as a result of the lack of information and lack of knowledge in the country. With the information obtained, 4 themes were developed that made it possible to carry out an evaluation in terms of costs, benefits, identification of the state of the process of executing electronic invoicing at present and present the implementation model, based on the Legal framework contemplated in Decree 1929 of May 25, 2007 which endorses electronic invoicing and facilitates DIAN control over companies to reduce and apply SARLAFT. Finally, it was concluded that electronic invoicing should be implemented in companies since they will have both economic, ecological and fiscal benefits, guiding managers and staff of companies in Colombia. The type of research carried out was exploratory - descriptive, which allowed identifying and analyzing the process so that companies can implement electronic invoicing in Colombia in order to guide personnel related to the subject.