Digitalization to Improve Tax Compliance : Evidence from VAT e-Invoicing in Peru /
This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and value-added by over 5 percent...
| Prif Awdur: | |
|---|---|
| Awduron Eraill: | , , |
| Fformat: | Cylchgrawn |
| Iaith: | English |
| Cyhoeddwyd: |
Washington, D.C. :
International Monetary Fund,
2019.
|
| Cyfres: | IMF Working Papers; Working Paper ;
No. 2019/231 |
| Mynediad Ar-lein: | Full text available on IMF |