Electronic Invoicing in Latin America
Electronic Invoicing in Latin America

Author: Alberto Daniel Barreix

Publisher: Inter-American Development Bank

Published: 2018-03-21

Total Pages: 75

ISBN-13:

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The electronic invoicing (EI) of taxes is one of Latin America’s contributions to international taxation in support of the fight against evasion, global efforts towards tax transparency, and the digitization of tax administrations (TAs). Initially, EI was conceived as an instrument of documentary control over the invoicing process, so as to avert both the omission of sales and the inclusion of false purchases. The original idea was extended to other areas of tax control, such as payroll, goods in transit, and new services such as factoring. To some extent, EI can be regarded as the start of the process of digitizing the TAs in the broad sense. This publication addresses the pioneering experience of EI in Latin America, from its implementation to its extensions and impact on tax collection.

Latin American Economic Outlook 2020 Digital Transformation for Building Back Better
Latin American Economic Outlook 2020 Digital Transformation for Building Back Better

Author: OECD

Publisher: OECD Publishing

Published: 2020-09-24

Total Pages: 308

ISBN-13: 9264424199

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The Latin American Economic Outlook (LEO) 2020 focuses on the role of digital transformation in helping to navigate through challenging times. The Covid-19 pandemic is having a profound impact on socio-economic conditions, accentuating the already complex scenario faced by a region with significant structural weaknesses. This unprecedented crisis comes at a time of high aspirations and reinforces the need to transform the very foundations of the development model in the region.

Latin American Economic Outlook 2018 Rethinking Institutions for Development
Latin American Economic Outlook 2018 Rethinking Institutions for Development

Author: OECD

Publisher: OECD Publishing

Published: 2018-04-09

Total Pages: 256

ISBN-13: 926428883X

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The Latin American Economic Outlook 2018: Rethinking Institutions for Development focuses on how institutions can underpin the foundations of a long period of sustained and inclusive growth and increased well-being. The report begins with an overview of the main macroeconomic challenges ...

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

Author: Mr.Matthieu Bellon

Publisher: International Monetary Fund

Published: 2019-11-01

Total Pages: 36

ISBN-13: 1513519433

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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.

Enhancing Tax Compliance in the Dominican Republic Through Risk-based VAT Invoice Management
Enhancing Tax Compliance in the Dominican Republic Through Risk-based VAT Invoice Management

Author: Cristian Alonso

Publisher: International Monetary Fund

Published: 2021-09-10

Total Pages: 32

ISBN-13: 151359592X

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Invoices document economic transactions and are thus critical to assess tax liabilities. We study a reform in the Dominican Republic that aimed to integrate invoice management into a broader, more comprehensive, risk-based compliance strategy. By rationing authorized invoices based on an extra scrutiny of each taxpayer’s compliance history, the reform led to significant and persistent improvements on filing, payment, and information reporting obligations and a modest increase in reported tax liabilities. Our study shows that deterrence effects over compliance behaviors are strengthened when the tax administration makes explicit and active use of taxpayers’ information, no matter if the invoicing framework is paper-based or electronic.

Latin American Economic Outlook 2019 Development in Transition
Latin American Economic Outlook 2019 Development in Transition

Author: OECD

Publisher: OECD Publishing

Published: 2019-09-27

Total Pages: 234

ISBN-13: 9264313761

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The Latin American Economic Outlook 2019: Development in Transition (LEO 2019) presents a fresh analytical approach in the region. It assesses four development traps relating to productivity, social vulnerability, institutions and the environment.

WHO technical manual on tobacco tax policy and administration
WHO technical manual on tobacco tax policy and administration

Author:

Publisher: World Health Organization

Published: 2021-04-07

Total Pages: 306

ISBN-13: 9240019189

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This WHO technical manual on tobacco tax policy and administration builds upon the 2010 WHO technical manual on tobacco tax administration by further detailing the strategies for effective tobacco tax policy development, design, implementation and administration. This 2021 edition also serves as an update to the 2010 manual, incorporating the latest developments in science, technology and policy, as well as providing illustrative recent examples from a variety of countries. The best practices laid out in this manual are designed to inform governments on the development of their tobacco taxation policy, facilitating the achievement of their health and revenue objectives while also supporting their overall development strategy.

Broadband Policies for Latin America and the Caribbean A Digital Economy Toolkit
Broadband Policies for Latin America and the Caribbean A Digital Economy Toolkit

Author: OECD

Publisher: OECD Publishing

Published: 2016-06-22

Total Pages: 448

ISBN-13: 9264251820

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This joint initiative by the Inter-American Development Bank (IDB) and the OECD seeks to encourage the expansion of broadband networks and services in the region, supporting a coherent and cross-sectorial approach, to maximise their benefits for economic and social development.

OECD Development Pathways Multi-dimensional Review of Panama Volume 2: In-depth Analysis and Recommendations
OECD Development Pathways Multi-dimensional Review of Panama Volume 2: In-depth Analysis and Recommendations

Author: OECD

Publisher: OECD Publishing

Published: 2018-07-06

Total Pages: 184

ISBN-13: 9264302549

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Panama has achieved socio-economic improvements in recent decades thanks to strong economic growth and consequent poverty reduction. Its growth model is characterised by a dual economy in which a small number of activities, including those related to the Canal and Special Economic Zones, have ...