{
  "title": "Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru",
  "publication": "IMF Working Papers, November 1, 2019",
  "sourceUrl": "https://www.imf.org/en/publications/wp/issues/2019/11/01/digitalization-to-improve-tax-compliance-evidence-from-vat-e-invoicing-in-peru-48672",
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  "summary": "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.",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Title: Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru\n- By Matthieu Bellon, Jillie Chang, Era Dabla-Norris, Salma Khalid, Frederico Lima, Enrique Rojas, Pilar Villena\n- Publication date: November 1, 2019\n- Series: IMF Working Papers, Working Paper No. 2019/231\n- Issue: 231"
    },
    {
      "heading": "Key Findings",
      "content": "- E-invoicing increases reported firm sales, purchases and value-added by over 5 percent in the first year after adoption.\n- The impact is concentrated among smaller firms and sectors with higher rates of non-compliance.\n- The reform’s positive effects on tax collection are hindered by shortcomings in the VAT refund mechanism in Peru."
    },
    {
      "heading": "Mechanisms and Interpretation",
      "content": "- E-invoicing enhances compliance by:\n  - Lowering compliance costs.\n  - Strengthening deterrence against non-compliance.\n- Concentration of effects:\n  - Stronger effects for smaller firms.\n  - Stronger effects in sectors with higher pre-existing non-compliance rates."
    },
    {
      "heading": "Policy Implications and Recommendations",
      "content": "- Digital tools such as e-invoicing can improve tax compliance and declared economic activity.\n- To fully realize revenue gains, digitalization should be complemented by reforms addressing:\n  - VAT refund mechanism shortcomings.\n  - Other administrative and procedural constraints that limit the translation of compliance improvements into higher tax collection.\n\n---\n\n Content in this bundle\n\n- Working Paper\n  - Working Paper (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Working Paper (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/wp/issues/2019/11/01/digitalization-to-improve-tax-compliance-evidence-from-vat-e-invoicing-in-peru-48672"
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    "Authors: Matthieu Bellon, Jillie Chang, Era Dabla-Norris, Salma Khalid, Frederico Lima, Enrique Rojas, Pilar Villena",
    "Published: November 1, 2019",
    "Series: IMF Working Papers",
    "DOI: https://doi.org/10.5089/9781513513713.001",
    "Title: 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, Pilar Villena",
    "Publication date: November 1, 2019",
    "Series: IMF Working Papers, Working Paper No. 2019/231",
    "Issue: 231",
    "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.",
    "The reform’s positive effects on tax collection are hindered by shortcomings in the VAT refund mechanism in Peru.",
    "E-invoicing enhances compliance by:",
    "Concentration of effects:",
    "Digital tools such as e-invoicing can improve tax compliance and declared economic activity.",
    "To fully realize revenue gains, digitalization should be complemented by reforms addressing:",
    "**Working Paper**"
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