<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0301-7036</journal-id>
<journal-title><![CDATA[Problemas del desarrollo]]></journal-title>
<abbrev-journal-title><![CDATA[Prob. Des]]></abbrev-journal-title>
<issn>0301-7036</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Instituto de Investigaciones Económicas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0301-70362022000100097</article-id>
<article-id pub-id-type="doi">10.22201/iiec.20078951e.2022.208.69712</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Cumplimiento tributario y facturación electrónica en ecuador: evaluación de impacto]]></article-title>
<article-title xml:lang="en"><![CDATA[Tax compliance and electronic invoicing in Ecuador: an impact assessment]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ramírez-Álvarez]]></surname>
<given-names><![CDATA[José]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Oliva]]></surname>
<given-names><![CDATA[Nicolás]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Andino]]></surname>
<given-names><![CDATA[Mauro]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Escuela Politécnica Nacional Departamento de Economía Cuantitativa ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Centro Estratégico Latinoamericano de Geopolítica  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Banco Interamericano de Desarrollo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2022</year>
</pub-date>
<volume>53</volume>
<numero>208</numero>
<fpage>97</fpage>
<lpage>123</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0301-70362022000100097&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0301-70362022000100097&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0301-70362022000100097&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen En el año 2013, la Administración Tributaria de Ecuador lanzó de manera oficial el sistema de facturación electrónica como estrategia para reducir la evasión tributaria en la declaración de impuestos. Estos sistemas de información permiten diseñar mejores herramientas de control y fiscalización; consecuentemente, incrementan el riesgo subjetivo que perciben los contribuyentes, mejorando así su cumplimiento. El presente estudio tiene por objetivo determinar el efecto que tuvo este sistema sobre la declaración del Impuesto al Valor Agregado (IVA) en el periodo 2014-2016, mediante la técnica de diferencias en diferencias (DID). Los resultados muestran efectos positivos sobre la declaración de ventas, compras e impuesto conforme la cobertura del sistema de facturación electrónica aumenta con el paso del tiempo.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract In 2013, the Ecuadorian Tax Administration officially launched the electronic invoicing system as a strategy to reduce tax evasion in tax returns. These information systems allow for designing better monitoring and auditing tools; consequently, such systems increase the subjective risk perceived by taxpayers, thus increasing their compliance. The aim of this article is to determine the effect that this system had on value-added tax (VAT) returns in the period 2014-2016, using the difference-in-differences (DID) technique. The results show that the increased coverage of the electronic system over time had positive effects on the declaration of sales, purchases, and taxes.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Impuesto al Valor Agregado (IVA)]]></kwd>
<kwd lng="es"><![CDATA[cumplimiento tributario]]></kwd>
<kwd lng="es"><![CDATA[evasión de impuestos]]></kwd>
<kwd lng="es"><![CDATA[facturación]]></kwd>
<kwd lng="en"><![CDATA[value-added tax (VAT)]]></kwd>
<kwd lng="en"><![CDATA[tax compliance]]></kwd>
<kwd lng="en"><![CDATA[tax evasion]]></kwd>
<kwd lng="en"><![CDATA[invoicing]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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