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Estudio del desarrollo de un sistema web contable para micro emprendedores del cantón Montalvo que permita automatizar y cumplir con las nuevas reformas tributarias del SRI.
| dc.contributor.advisor | Ramos Morocho, Raúl Armando | |
| dc.contributor.author | Villacis Fani, Milton Jordano | |
| dc.date.accessioned | 2022-10-27T04:43:42Z | |
| dc.date.available | 2022-10-27T04:43:42Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/13065 | |
| dc.description | Electronic invoicing is a method by which digital receipts are issued, transmitted through electronic channels that serve as a backup for the different commercial activities that take place between taxpayers, the same that replaces the usual invoices issued on paper. Taxpayers classified as Rimpe - entrepreneurs, who have goods or services in the country, must issue electronic receipts and keep a record of income and expenses, from November 29, 2022, establishing that their annual gross income is between $20,000 and $300,000. The main objective of this study is to investigate whether the development of an accounting web system that automates and complies with the new SRI tax reforms is feasible for this group of micro entrepreneurs. The case study was carried out based on the type of descriptive research, with a quantitative approach together with the instruments used as the survey that allowed the successful development of this research. Through the survey useful information was obtained to know the feasibility of the development of the web system, this is reaffirmed with the approach of the technical, operational and economic feasibility. It concludes by establishing that an initial investment of $1,712 is required to start with the development of the system, where profits of $868 were obtained in the first year, while in the following 2 years a profit of $2,280 was achieved for each year. What allows us to establish that the development of a web system that automates and complies with the new tax reforms of the SRI, is feasible within the Montalvo canton. | es_ES |
| dc.description | Electronic invoicing is a method by which digital receipts are issued, transmitted through electronic channels that serve as a backup for the different commercial activities that take place between taxpayers, the same that replaces the usual invoices issued on paper. Taxpayers classified as Rimpe - entrepreneurs, who have goods or services in the country, must issue electronic receipts and keep a record of income and expenses, from November 29, 2022, establishing that their annual gross income is between $20,000 and $300,000. The main objective of this study is to investigate whether the development of an accounting web system that automates and complies with the new SRI tax reforms is feasible for this group of micro entrepreneurs. The case study was carried out based on the type of descriptive research, with a quantitative approach together with the instruments used as the survey that allowed the successful development of this research. Through the survey useful information was obtained to know the feasibility of the development of the web system, this is reaffirmed with the approach of the technical, operational and economic feasibility. It concludes by establishing that an initial investment of $1,712 is required to start with the development of the system, where profits of $868 were obtained in the first year, while in the following 2 years a profit of $2,280 was achieved for each year. What allows us to establish that the development of a web system that automates and complies with the new tax reforms of the SRI, is feasible within the Montalvo canton. | es_ES |
| dc.description.abstract | La facturación electrónica es un método por el cual se emiten comprobantes digitales, se transmite mediante canales electrónicos que sirve como respaldo de las diferentes actividades comerciales que se dan entre contribuyentes, el mismo que sustituye a las facturas habituales emitidas de papel. Los contribuyentes catalogados como Rimpe – emprendedores, quienes dispongan de bienes o servicios en el país, deberán emitir comprobantes electrónicos y llevar un registro de ingresos y gastos, desde el 29 de noviembre del 2022, estableciendo que su ingreso bruto anual sea de $20.000 a $300.000. El objetivo principal de este estudio consiste en investigar si el desarrollo de un sistema web contable que automatice y cumpla con las nuevas reformas tributarias del SRI es factible para este grupo de micro emprendedores. El estudio de caso se realizó basándose en el tipo de investigación descriptivo, con un enfoque cuantitativo junto a los instrumentos utilizados como la encuesta que permitió el desarrollo exitoso de esta investigación. A través de la encuesta se obtuvo información útil para conocer la factibilidad del desarrollo del sistema web, esto se reafirma con el abordaje de la factibilidad técnica, operativa y económica. Se concluye estableciendo que se requiere una inversión inicial de $1.712 para empezar con el desarrollo del sistema, donde se obtuvo ganancias en el primer año de $868, mientras que en los 2 años siguientes se alcanzó una ganancia de 2,280 dólares por cada año. Lo que nos permite establecer que el desarrollo de un sistema web que automatice y cumpla con las nuevas reformas tributarias del SRI, es factible dentro del cantón Montalvo. | es_ES |
| dc.format.extent | 37 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Facturación electrónica | es_ES |
| dc.subject | SRI | es_ES |
| dc.subject | Rimpe emprendedores | es_ES |
| dc.subject | Microempresas | es_ES |
| dc.subject | Sistema web contable | es_ES |
| dc.title | Estudio del desarrollo de un sistema web contable para micro emprendedores del cantón Montalvo que permita automatizar y cumplir con las nuevas reformas tributarias del SRI. | es_ES |
| dc.type | bachelorThesis | es_ES |
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