Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru
利用秘鲁推行增值税电子发票的准实验数据，发现电子发票使企业报告销售额、采购额和增值税负债增加超5%，尤其对小型企业和不合规率高的行业效果显著，但增值税抵免存量部分抵消了增收效果。
This paper examines the impact of switching from paper to electronic invoicing on firm tax compliance and performance using quasi-experimental variation in the roll-out of VAT e-invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and VAT liabilities by over 5 percent in the first year after adoption. The impact is concentrated among small firms and sectors with higher rates of noncompliance, suggesting that e-invoicing enhances compliance by lowering compliance costs and strengthening deterrence. However, we also find that existing stocks of VAT credits were used to offset the reform's positive effects on VAT collection, suggesting that digital tools such as e-invoicing would need to be complemented by other reforms to improve revenue mobilization.