Digitalization To Improve Tax Compliance Evidence From Vat E Invoicing In Peru
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Language: en
Pages: 36
Pages: 36
Type: BOOK - Published: 2019-11-01 - Publisher: International Monetary Fund
This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollo
Language: en
Pages: 36
Pages: 36
Type: BOOK - Published: 2019-11-01 - Publisher: International Monetary Fund
This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollo
Language: en
Pages: 40
Pages: 40
Type: BOOK - Published: 2022-03-18 - Publisher: International Monetary Fund
Our study uses administrative data on firm-to-firm transactions and quasi- experimental variation in the rollout of electronic invoicing reforms in Peru to stud
Language: en
Pages: 32
Pages: 32
Type: BOOK - Published: 2021-09-10 - Publisher: International Monetary Fund
Invoices document economic transactions and are thus critical to assess tax liabilities. We study a reform in the Dominican Republic that aimed to integrate inv
Language: en
Pages: 19
Pages: 19
Type: BOOK - Published: 2023-12-11 - Publisher: International Monetary Fund
Using cross-country data, this note explores the potential impact of selected digital technologies on tax collection and compliance. The analysis makes use of m
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