Adoption of electronic tax documents in the optimization of business management

Abstract

Globalization and digitalization have driven the adoption of new technologies in business management, highlighting electronic invoicing as a key electronic tax document to improve operational efficiency. In this context, the impact of the implementation of electronic billing in advertising companies in Ecuador was investigated, to evaluate how it affects productivity and administrative management, by identifying the benefits as challenges in the business environment. A mixed, qualitative, and quantitative methodology was used when conducting surveys of owners and employees of advertising companies. The research included an analysis of the technological infrastructure necessary for the adoption of electronic invoicing and an evaluation of the sources of information and training available to users. Regarding the results, they revealed that electronic invoicing contributed to administrative efficiency in companies. A reduction in paper consumption and associated costs was even observed, as well as greater agility in access to accounting information. However, companies faced challenges related to initial infrastructure costs and adapting to new systems. The findings indicate that, despite initial obstacles, e-invoicing has delivered notable operational benefits, including greater accuracy in accounting processes and more efficient management of resources. The transition to electronic invoicing also improved transparency and regulatory compliance. It is recommended to provide continuous support during the adaptation process and ensure effective implementation.

Keywords: Administrative management, Technological implementation, Digital storage, Electronic accounting record.