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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...
| Autores principales: | , , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
North-Holland Pub. Co
2022
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| Materias: | |
| 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 |