Bibliographic citations
Siccha, M., (2019). Facturación electrónica como instrumento de control para reducir la evasión tributaria en empresas recicladoras en la provincia de Trujillo [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/21331
Siccha, M., Facturación electrónica como instrumento de control para reducir la evasión tributaria en empresas recicladoras en la provincia de Trujillo []. PE: Universidad Nacional de Trujillo; 2019. https://hdl.handle.net/20.500.14414/21331
@misc{renati/1048372,
title = "Facturación electrónica como instrumento de control para reducir la evasión tributaria en empresas recicladoras en la provincia de Trujillo",
author = "Siccha Toledo, María Del Carmen",
publisher = "Universidad Nacional de Trujillo",
year = "2019"
}
Abstract: The objective of this study was to evaluate the contribution of electronic invoicing and the impact it would have on reducing tax evasion in the recycling sector of the Province of Trujillo. It is proposed that electronic invoicing contributes to a high degree as a control instrument to reduce tax evasion in recycling companies in the Province of Trujillo. The “Descriptive” and not “Experimental” design was used, with information collected based on public access to reality through surveys. It was demonstrated that the use of electronic invoicing turns out to be a control instrument for the Tax Administration, since it makes the crossing of information and can easily detect irregularities of tax evasion, therefore, contributes to the expansion of the tax base and by therefore a greater tax collection for the benefit of the State.
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