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

Bellon, Matthieu ; Dabla-Norris, Era ; Khalid, Salma ; Lima, Frederico

Proceedings (Conference on Taxation), 2020-01, Vol.113, p.1-42

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Título:
Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru
Autor: Bellon, Matthieu ; Dabla-Norris, Era ; Khalid, Salma ; Lima, Frederico
Assuntos: Insights From VAT Administration
É parte de: Proceedings (Conference on Taxation), 2020-01, Vol.113, p.1-42
Descrição: This paper examines the impact of switching from paper to e-invoicing on firm tax compliance and performance using quasi-experimental variation in the roll-out of VAT e-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 small firms and sectors with traditionally higher rates of noncompliance, 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 collection.
Editor: National Tax Association
Idioma: Inglês

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