Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru()

This paper examines the impact of switching from paper to electronic invoicing on firm tax compliance and performance using quasi-experimental variation in the roll-out of VAT e-invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and VAT liabilities by over 5 percent...

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Detalles Bibliográficos
Autores principales: Bellon, Matthieu, Dabla-Norris, Era, Khalid, Salma, Lima, Frederico
Formato: Online Artículo Texto
Lenguaje:English
Publicado: North-Holland Pub. Co 2022
Materias:
Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9168443/
https://www.ncbi.nlm.nih.gov/pubmed/35711616
http://dx.doi.org/10.1016/j.jpubeco.2022.104661

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9168443/
https://www.ncbi.nlm.nih.gov/pubmed/35711616
http://dx.doi.org/10.1016/j.jpubeco.2022.104661

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