El operador de servicios electrónicos en el actual proceso de digitalización: su repercusión en los contribuyentes

Abstract

There is currently a controversy between the main taxpayers and the tax administration, which, due to a resolution issued by this entity, requires the hiring of electronic service operators for the validation of electronic receipts. The objective of the study is to identify some of the effects of hiring this private service, as it is a recent problem. The qualitative methodology used corresponds to the documentary analysis; determining after the results obtained that the main taxpayers when hiring the validation service bring with them repercussions such as the unnecessary cost of validation, the possible price agreement between the operators and the quality of the service based on the price.