Digitalization to Improve Tax Compliance Evidence from VAT e Invoicing in Peru is popular PDF and ePub book, written by Mr.Matthieu Bellon in 2019-11-01, it is a fantastic choice for those who relish reading online the Business & Economics genre. Let's immerse ourselves in this engaging Business & Economics book by exploring the summary and details provided below. Remember, Digitalization to Improve Tax Compliance Evidence from VAT e Invoicing in Peru can be Read Online from any device for your convenience.
Digitalization to Improve Tax Compliance Evidence from VAT e Invoicing in Peru Book PDF Summary
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 in the first year after adoption. The impact is concentrated among smaller firms and sectors with higher rates of non-compliance, suggesting that e-invoicing enhances compliance by lowering compliance costs and strengthening deterrence. The reform’s positive effects on tax collection are hindered by shortcomings in the VAT refund mechanism in Peru, suggesting that digital tools such as e-invoicing should be complemented by other reforms to improve revenue mobilization.
Detail Book of Digitalization to Improve Tax Compliance Evidence from VAT e Invoicing in Peru PDF
- Author : Mr.Matthieu Bellon
- Release : 01 November 2019
- Publisher : International Monetary Fund
- ISBN : 9781513519432
- Genre : Business & Economics
- Total Page : 36 pages
- Language : English
- PDF File Size : 13,5 Mb
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