Electronic Invoicing In Latin America PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Electronic Invoicing In Latin America PDF full book. Access full book title Electronic Invoicing In Latin America.
| Author | : Alberto Daniel Barreix |
| Publisher | : Inter-American Development Bank |
| Total Pages | : 75 |
| Release | : 2018-03-21 |
| Genre | : Business & Economics |
| ISBN | : |
Download Electronic Invoicing in Latin America Book in PDF, ePub and Kindle
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.
| Author | : S. Sprague |
| Publisher | : |
| Total Pages | : |
| Release | : 2016 |
| Genre | : |
| ISBN | : |
Download A Guide to E-invoicing in Latin America Book in PDF, ePub and Kindle
This article highlights the e-invoicing revolution sweeping Latin America and the risks and opportunities it presents for businesses operating there.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 308 |
| Release | : 2020-09-24 |
| Genre | : |
| ISBN | : 9264424199 |
Download Latin American Economic Outlook 2020 Digital Transformation for Building Back Better Book in PDF, ePub and Kindle
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.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 256 |
| Release | : 2018-04-09 |
| Genre | : |
| ISBN | : 926428883X |
Download Latin American Economic Outlook 2018 Rethinking Institutions for Development Book in PDF, ePub and Kindle
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 ...
| Author | : Mr.Matthieu Bellon |
| Publisher | : International Monetary Fund |
| Total Pages | : 36 |
| Release | : 2019-11-01 |
| Genre | : Business & Economics |
| ISBN | : 1513519433 |
Download Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru Book in PDF, ePub and Kindle
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.
| Author | : Cristian Alonso |
| Publisher | : International Monetary Fund |
| Total Pages | : 32 |
| Release | : 2021-09-10 |
| Genre | : Business & Economics |
| ISBN | : 151359592X |
Download Enhancing Tax Compliance in the Dominican Republic Through Risk-based VAT Invoice Management Book in PDF, ePub and Kindle
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.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 234 |
| Release | : 2019-09-27 |
| Genre | : |
| ISBN | : 9264313761 |
Download Latin American Economic Outlook 2019 Development in Transition Book in PDF, ePub and Kindle
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.
| Author | : |
| Publisher | : World Health Organization |
| Total Pages | : 306 |
| Release | : 2021-04-07 |
| Genre | : Law |
| ISBN | : 9240019189 |
Download WHO technical manual on tobacco tax policy and administration Book in PDF, ePub and Kindle
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.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 448 |
| Release | : 2016-06-22 |
| Genre | : |
| ISBN | : 9264251820 |
Download Broadband Policies for Latin America and the Caribbean A Digital Economy Toolkit Book in PDF, ePub and Kindle
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.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 170 |
| Release | : 2009-10-12 |
| Genre | : |
| ISBN | : 9264024743 |
Download OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations Book in PDF, ePub and Kindle
This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.
