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dc.titleElectronic Invoicing in Latin America
dc.contributor.authorBarreix, Alberto Daniel
dc.contributor.authorZambrano, Raul
dc.contributor.authorCosta, Marcelo Pablo
dc.contributor.authorDa Silva Bahia, Álvaro Antônio
dc.contributor.authorAlmeida de Jesus, Edualdo
dc.contributor.authorPimentel de Freitas, Vinícius
dc.contributor.authorBarraza, Fernando
dc.contributor.authorOliva, Nicolás
dc.contributor.authorAndino, Mauro
dc.contributor.authorRasteletti, Alejandro
dc.contributor.authorDrago, Carlos
dc.contributor.authorCuentas, Gisella
dc.contributor.authorParedes, Maribel
dc.contributor.authorPazos, Javier
dc.contributor.authorCanales, Luis
dc.contributor.authorCampo, Rosana
dc.contributor.authorCastiñeira, Leticia
dc.contributor.authorGonzález, Gustavo
dc.contributor.authorRedondo, Juan Francisco
dc.contributor.authorFerreira de Almeida, Aloisio Flávio
dc.contributor.authorHernández, Karla
dc.contributor.authorRobalino, Juan
dc.contributor.authorRamírez, José
dc.contributor.authorAnjos Andrade, João Pedro
dc.contributor.authorRodrigues Gonçalves, Noémia
dc.contributor.authorMexico. Servicio de Administración Tributaria
dc.contributor.editorBarreix, Alberto Daniel
dc.contributor.editorZambrano, Raul
dc.contributor.orgunitFiscal Management Division
dc.coverageArgentina
dc.coverageBrazil
dc.coverageUruguay
dc.coverageChile
dc.coverageMexico
dc.coverageEcuador
dc.coverageLatin America and the Caribbean
dc.date.available2018-03-21T00:00:00
dc.date.issue2018-03-20T00:00:00
dc.description.abstractThe 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.
dc.format.extent230;75
dc.identifier.doihttp://dx.doi.org/10.18235/0001038
dc.identifier.urlhttps://publications.iadb.org/publications/english/document/Electronic-Invoicing-in-Latin-America.pdf
dc.identifier.urlhttps://publications.iadb.org/publications/spanish/document/Factura-electrónica-en-América-Latina.pdf
dc.language.isoen
dc.mediumAdobe PDF
dc.publisherInter-American Development Bank
dc.subjectElectronic Invoicing
dc.subjectTax Administration
dc.subject.jelcodeH83 - Public Administration • Public Sector Accounting and Audits
dc.subject.jelcodeH30 - Fiscal Policies and Behavior of Economic Agents: General
dc.subject.jelcodeH23 - Externalities • Redistributive Effects • Environmental Taxes and Subsidies
dc.subject.jelcodeH24 - Personal Income and Other Nonbusiness Taxes and Subsidies
dc.subject.jelcodeH26 - Tax Evasion and Avoidance
dc.subject.jelcodeH87 - International Fiscal Issues • International Public Goods
dc.subject.keywordsfactura electrónica;nómina electrónica;administración tributaria;transparencia;tributación
dc.typeCo-Publications
dc.typeMonographs
idb.identifier.pubnumberCo-Publications
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