Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru

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 in the first year after adoption. The impact is... READ MORE...

Publication date: November 2019
ISBN 9781513513713
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