중남미
연구정보
[경제] Digitalization and Tax Compliance Spillovers: Evidence from a VAT e-Invoicing Reform in Peru
페루 국외연구자료 연구보고서 - IMF 발간일 : 2022-03-18 등록일 : 2022-03-27 원문링크
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.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
| 이전글 | [경제] Electronic Payment Technology and Tax Compliance : Evidence from Uruguay’s ... | 2022-03-04 |
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| 다음글 | [경제] Revenue Statistics in Latin America and the Caribbean 2022 | 2022-05-15 |
