작성자 : 라키스 작성일 : 2022-06-22 11:13:15 조회수 : 454
국가 : 페루 언어 : 영어
출처 : EMERICS
발행일 : 2022-03-18
원문링크 : https://www.emerics.org:446/researchDetail.es?systemcode=06&mid=a10300000000&brdctsNo=327442&search_option=ALL&search;_keyword=&search;_researchdivcode=&search;_brdctsdivcode=&search_year=2022&search;_month=&search;_tagkeyword=&systemcode=06&search;_regio

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. 

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