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Digitalization and Tax Compliance Spillovers: Evidence from a VAT E-Invoicing Reform in Peru
Mr. Matthieu BellonJillie ChangMs. Era Dabla-NorrisSalma KhalidJuan Carlos PalizaPilar Villena
出版International Monetary Fund, 2022-03-18
主題Business & Economics / Economics / MacroeconomicsBusiness & Economics / Taxation / GeneralBusiness & Economics / Economics / General
ISBN9798400204876
URLhttp://books.google.com.hk/books?id=Di1pEAAAQBAJ&hl=&source=gbs_api
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註釋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.