Digitalization to Improve Tax Compliance : Evidence from VAT e-Invoicing in Peru / Matthieu Bellon.
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...
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Full Text (via IMF e-Library) |
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| Format: | eBook |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2019.
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| Series: | IMF working paper ;
WP/2019/231. |
| Subjects: |