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...

Disgrifiad llawn

Manylion Llyfryddiaeth
Prif Awdur: Bellon, Matthieu
Awduron Eraill: Chang, Jillie, Dabla-Norris, Era, Khalid, Salma
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

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