@misc{17354,
title = {Electronic Invoicing in Latin America},
author = {Barreix, Alberto Daniel and Zambrano, Raul and Costa, Marcelo Pablo and Da Silva Bahia, Álvaro Antônio and Almeida de Jesus, Edualdo and Pimentel de Freitas, Vinícius and Barraza, Fernando and Oliva, Nicolás and Andino, Mauro and Rasteletti, Alejandro and Drago, Carlos and Cuentas, Gisella and Paredes, Maribel and Pazos, Javier and Canales, Luis and Campo, Rosana and Castiñeira, Leticia and González, Gustavo and Redondo, Juan Francisco and Ferreira de Almeida, Aloisio Flávio and Hernández, Karla and Robalino, Juan and Ramírez, José and Anjos Andrade, João Pedro and Rodrigues Gonçalves, Noémia and Mexico. Servicio de Administración Tributaria},
year = {2018},
doi = {10.18235/0001038},
abstract = {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.},
url = {https://doi.org/10.18235/0001038}
}