Digitalization to improve tax compliance : evidence from VAT e-invoicing in Peru
Matthieu Bellon, Era Dabla-Norris, Salma Khalid, Frederico Lima
| Year of publication: |
2022
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|---|---|
| Authors: | Bellon, Matthieu ; Dabla-Norris, Era ; Khalid, Salma ; Lima, Frederico |
| Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 210.2022, p. 1-28
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| Subject: | Electronic invoicing | VAT | Tax compliance | Digitalization | Steuermoral | Umsatzsteuer | Sales tax | Peru | Steuererhebungsverfahren | Taxation procedure | Digitalisierung | Digitization | Electronic Commerce | E-commerce | Steuervermeidung | Tax avoidance | Elektronischer Datenaustausch | Electronic data interchange |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jpubeco.2022.104661 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013285706