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

Download or Read eBook Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru PDF written by Mr.Matthieu Bellon and published by International Monetary Fund. This book was released on 2019-11-01 with total page 36 pages. Available in PDF, EPUB and Kindle.
Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru
Author :
Publisher : International Monetary Fund
Total Pages : 36
Release :
ISBN-10 : 9781513519432
ISBN-13 : 1513519433
Rating : 4/5 (32 Downloads)

Book Synopsis Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru by : Mr.Matthieu Bellon

Book excerpt: 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.


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