Impacto da faturação eletrônica no cumprimento das obrigações fiscais: evidência empírica em empresas da região metropolitana de Lima durante 2024
DOI:
https://doi.org/10.53641/gta9ty05Palavras-chave:
faturação eletrônica, cumprimento fiscal, custos de cumprimento, empresas emissoras, cobrança de impostosResumo
O objetivo deste estudo foi analisar o efeito da faturação eletrônica no cumprimento tributário das empresas com domicílio fiscal na região metropolitana de Lima durante o ano de 2024. Foi utilizada uma abordagem quantitativa, baseada em um projeto não experimental de tipo aplicado e com um alcance descritivo-correlacional. A técnica de pesquisa foi aplicada a uma amostra composta por 413 contadores públicos pertencentes a empresas dos regimes geral, MYPE tributário e especial de renda. Os resultados indicaram que o faturamento eletrônico influencia significativamente o cumprimento tributário, explicando 12% de sua variação. Conclui-se que há um efeito favorável na redução dos custos internos e externos das empresas, bem como uma influência moderada no aumento das vendas mensais sujeitas ao IGV. Isso sugere que a faturação eletrônica favorece a melhoria da eficiência administrativa e o cumprimento tributário no ambiente empresarial de Lima.
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Direitos de Autor (c) 2025 Jorge Luis De Velazco Borda
Este trabalho encontra-se publicado com a Licença Internacional Creative Commons Atribuição 4.0.
