Resumen
El artículo revisa de forma sistemática la producción científica sobre la relación entre la facturación electrónica y el cumplimiento tributario. A través del enfoque PRISMA, se analizaron 12 estudios seleccionados en la base de datos Scopus durante marzo de 2025, considerando su pertinencia temática, solidez metodológica y diversidad contextual. Los hallazgos destacan que la facturación electrónica favorece la trazabilidad, la reducción del fraude y una mayor eficiencia fiscal. Sin embargo, persisten barreras importantes en su adopción, especialmente entre micro y pequeñas empresas, debido a algunas limitaciones tecnológicas, costos y desconfianza institucional. Se identifican vacíos en torno al comportamiento del contribuyente, la equidad digital y la sostenibilidad de las reformas. Se propone una agenda investigativa futura que considere metodologías mixtas, estudios longitudinales y políticas inclusivas que garanticen una transformación digital del sistema tributario más justa y efectiva.
Citas
C. Manchanda, W. Hussain, L. Rabhi, and F. Rabhi, “Towards an API Marketplace for an e-Invoicing Ecosystem,” in Lecture Notes in Business Information Processing, 2023, pp. 82–96. doi: 10.1007/978-3-031-31671-5_6.
X.-H. Sun and Z.-B. Ren, “A multi-denomination electronic invoice protocol,” in Proceedings - 2011 International Conference on Intelligence Science and Information Engineering, ISIE 2011, 2011, pp. 127–129. doi: 10.1109/ISIE.2011.73.
L. Di Puglia Pugliese, F. Guerriero, G. Macrina, and E. Messina, “A Natural Language Processing Tool to Support the Electronic Invoicing Process in Italy,” in Proceedings of the 11th IEEE International Conference on Intelligent Data Acquisition and Advanced Computing Systems: Technology and Applications, IDAACS 2021, 2021, pp. 397–402. doi: 10.1109/IDAACS53288.2021.9660987.
S. Foryszewski, “Cutting out the paper chase,” Sustainable Business, no. 139, p. 57, 2008, [Online]. Available: https://www.scopus.com/inward/record.uri?eid=2-s2.0-44449121246&partnerID=40&md5=3663efc22b0c876ac62756b20fb0684b.
J. M. Gómez-Pérez and V. Méndez, “Towards supporting interoperability in e-invoicing based on semantic web technologies,” in Handbook of Research on E-Business Standards and Protocols: Documents, Data and Advanced Web Technologies, 2012, pp. 705–723. doi: 10.4018/978-1-4666-0146-8.ch032.
K. Köhne, L. Kosch, and A. Cuylen, “Will XML-based electronic invoice standards succeed? - An explorative study,” in 23rd European Conference on Information Systems, ECIS 2015, 2015. [Online]. Available: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85007613606&partnerID=40&md5=36b10bfefb53b9a78ff1820429b28070
F. V. Pedroni, G. Pesce, and A. Briozzo, “Inclusión financiera, medios de pago electrónicos y evasión tributaria: análisis económico y aplicación en Argentina,” Apuntes del Cenes, vol. 41, no. 73, Feb. 2022, doi: 10.19053/01203053.v41.n73.2022.13053.
J. L. De Velazco Borda, “La facturación electrónica en el Perú,” Revista Lidera, no. 11, pp. 4–10, 2016, Accessed: Mar. 30, 2025. [Online]. Available: https://revistas.pucp.edu.pe/index.php/revistalidera/article/view/16873.
J. Ramírez-Álvarez, N. Oliva, and M. Andino, “Tax compliance and electronic invoicing in Ecuador: An impact assessment,” Probl Desarro, vol. 53, no. 208, pp. 97–123, 2022, doi: 10.22201/iiec.20078951e.2022.208.69712.
M. P. Pino Parra, G. M. Quispe Fernandez, and D. Ayaviri Nina, “Costo de cumplimiento tributario y su incidencia en la inversión de las medianas empresas en Ecuador,” Perspectivas, vol. 25, no. 49, pp. 129–142, 2022, Accessed: Apr. 07, 2025. [Online]. Available: http://www.scielo.org.bo/scielo.php?script=sci_arttext&pid=S1994-37332022000100129.
M. Bellon, E. Dabla-Norris, S. Khalid, and F. Lima, “Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru,” J Public Econ, vol. 210, Jun. 2022, doi: 10.1016/j.jpubeco.2022.104661.
M. Bellon, E. Dabla-Norris, and S. Khalid, “Technology and tax compliance spillovers: Evidence from a VAT e-invoicing reform in Peru,” J Econ Behav Organ, vol. 212, pp. 756–777, Aug. 2023, doi: 10.1016/j.jebo.2023.06.004.
D. De La Cruz Gonzales, “La factura electrónica como título valor,” Derecho & Sociedad, no. 54, pp. 293–308, 2020, [Online]. Available: http://omawww.sat.gob.mx/administracion_sat/estudios_evasion_fiscal/Documents/Impacto_CFDI_SAT_29012017%20.
M. Heinemann and W. Stiller, “Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy,” Int Tax Public Financ, Feb. 2024, doi: 10.1007/s10797-023-09820-x.
J. N. Cruz, P. Sousa, and D. Wilks, “O cumprimento das obrigações fiscais: um estudo sobre a lotaria fiscal e os benefícios fiscais em Portugal,” Rev Crit Cienc Sociais, vol. 129, pp. 51–74, Feb. 2023, doi: 10.4000/rccs.13914.
E. J. Alshawi, S. A. Al-Tamimi, and M. A. Al Anssari, “The Impact of Electronic Invoices Adoption and Tax Regulations’ Compliance on Tax Revenues in Iraq Mediating Impact of Tax Collection Efficiency,” International Journal of Instructional Cases, vol. 7, no. 2, pp. 80–93, 2023.
A. Y. A. Bani Ahmad, “E-invoicing and Cost Reduction: A Case Study of Multinational Corporations,” Journal of Information Systems Engineering and Management, vol. 9, no. 2, p. 25009, Apr. 2024, doi: 10.55267/iadt.07.14746.
N. Kintan Farrasati and Murwendah, “Smart Governance on Taxation: Tax Data Integration through Host-to-Host e-Invoices towards Collaborative Compliance in Indonesia,” in 7th International Conference on ICT for Smart Society: AIoT for Smart Society, ICISS 2020 - Proceeding, Institute of Electrical and Electronics Engineers Inc., Nov. 2020. doi: 10.1109/ICISS50791.2020.9307587.
C. Kotsogiannis, L. Salvadori, J. Karangwa, and I. Murasi, “E-invoicing, tax audits and VAT compliance,” J Dev Econ, vol. 172, p. 103403, Jan. 2025, doi: 10.1016/j.jdeveco.2024.103403.
S. Hesami, H. Jenkins, and G. P. Jenkins, “Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns,” Digital Government: Research and Practice, vol. 5, no. 3, pp. 1–20, Sep. 2024, doi: 10.1145/3643687.
