How Long to Read Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru
By Mr.Matthieu Bellon
How Long Does it Take to Read Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru?
It takes the average reader and 36 minutes to read Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru by Mr.Matthieu Bellon
Assuming a reading speed of 250 words per minute. Learn more
Description
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.
How long is Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru?
Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru by Mr.Matthieu Bellon is 36 pages long, and a total of 9,216 words.
This makes it 12% the length of the average book. It also has 11% more words than the average book.
How Long Does it Take to Read Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru Aloud?
The average oral reading speed is 183 words per minute. This means it takes and 50 minutes to read Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru aloud.
What Reading Level is Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru?
Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru is suitable for students ages 8 and up.
Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.
When deciding what to show young students always use your best judgement and consult a professional.
Where Can I Buy Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru?
Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru by Mr.Matthieu Bellon is sold by several retailers and bookshops. However, Read Time works with Amazon to provide an easier way to purchase books.
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