TY  - GEN
AU  - Barreix, Alberto Daniel
AU  - Zambrano, Raul
AU  - Costa, Marcelo Pablo
AU  - Da Silva Bahia, Álvaro Antônio
AU  - Almeida de Jesus, Edualdo
AU  - Pimentel de Freitas, Vinícius
AU  - Barraza, Fernando
AU  - Oliva, Nicolás
AU  - Andino, Mauro
AU  - Rasteletti, Alejandro
AU  - Drago, Carlos
AU  - Cuentas, Gisella
AU  - Paredes, Maribel
AU  - Pazos, Javier
AU  - Canales, Luis
AU  - Campo, Rosana
AU  - Castiñeira, Leticia
AU  - González, Gustavo
AU  - Redondo, Juan Francisco
AU  - Ferreira de Almeida, Aloisio Flávio
AU  - Hernández, Karla
AU  - Robalino, Juan
AU  - Ramírez, José
AU  - Anjos Andrade, João Pedro
AU  - Rodrigues Gonçalves, Noémia
AU  - Mexico. Servicio de Administración Tributaria
TI  - Electronic Invoicing in Latin America
PY  - 2018
Y1  - 2018/03/21
DO  - 10.18235/0001038
AB  - 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.
UR  - https://doi.org/10.18235/0001038
ER  -