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

by Matthieu Bellon, Jillie Chang, Era Dabla-Norris, Salma Khalid, Frederico Lima, Enrique Rojas, and Pilar Villena

Series:Working Paper No. 19/231
ISBN 9781513513713
Code: #WPIEA2019231

Publication year: 2019

Cdn: $27.00; US: $25.00
Paperback
Language: English
36 pages
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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.
Digitalization to Improve Tax Compliance
Cdn: $27.00; US: $25.00
International Monetary Fund (IMF) BookID: 126373 Added: 2019.11.25