Digitalization and Tax Compliance Spillovers: Evidence from a VAT E-Invoicing Reform in Peru

Digitalization and Tax Compliance Spillovers: Evidence from a VAT E-Invoicing Reform in Peru
Author :
Publisher : International Monetary Fund
Total Pages : 40
Release :
ISBN-10 : 9798400204876
ISBN-13 :
Rating : 4/5 ( Downloads)

Book Synopsis Digitalization and Tax Compliance Spillovers: Evidence from a VAT E-Invoicing Reform in Peru by : Mr. Matthieu Bellon

Download or read book Digitalization and Tax Compliance Spillovers: Evidence from a VAT E-Invoicing Reform in Peru written by Mr. Matthieu Bellon and published by International Monetary Fund. This book was released on 2022-03-18 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Our study uses administrative data on firm-to-firm transactions and quasi- experimental variation in the rollout of electronic invoicing reforms in Peru to study the diffusion of e-invoicing through firm networks and its effect on tax compliance. We find that voluntary e-invoicing adoption is higher amongst firms with partners who are mandated to adopt e-invoicing, implying positive technology adoption spillovers. Spillovers are stronger from downstream partners and from export-oriented firms. Firms are less likely to continue transacting with a partner who has been mandated into e-invoicing, with the effect only partially reversed if both firms adopt e-invoicing, suggesting that network segmentation may occur. Smaller firms who transact with partners mandated into e-invoicing report 11 percent more sales and pay 17 more VAT in the year that their partner is mandated to adopt e-invoicing, suggesting positive spillovers in tax compliance behavior for this subset of firms.


Digitalization and Tax Compliance Spillovers: Evidence from a VAT E-Invoicing Reform in Peru Related Books

Digitalization and Tax Compliance Spillovers: Evidence from a VAT E-Invoicing Reform in Peru
Language: en
Pages: 40
Authors: Mr. Matthieu Bellon
Categories: Business & Economics
Type: BOOK - Published: 2022-03-18 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

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
Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru
Language: en
Pages: 36
Authors: Mr.Matthieu Bellon
Categories: Business & Economics
Type: BOOK - Published: 2019-11-01 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

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
Exploring the Adoption of Selected Digital Technologies in Tax Administration
Language: en
Pages: 19
Authors: Manabu Nose
Categories: Business & Economics
Type: BOOK - Published: 2023-12-11 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

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
Current Challenges in Revenue Mobilization - Improving Tax Compliance
Language: en
Pages: 81
Authors: International Monetary Fund
Categories: Business & Economics
Type: BOOK - Published: 2015-01-29 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priorit
Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency
Language: en
Pages: 56
Authors: Peter Casey
Categories: Business & Economics
Type: BOOK - Published: 2015-03-30 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added