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...
| 第一著者: | |
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| その他の著者: | , , |
| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
2019.
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| シリーズ: | IMF Working Papers; Working Paper ;
No. 2019/231 |
| オンライン･アクセス: | Full text available on IMF |