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Electronic Invoicing In Latin America
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Book Synopsis Electronic Invoicing in Latin America by : Alberto Daniel Barreix
Download or read book Electronic Invoicing in Latin America written by Alberto Daniel Barreix and published by Inter-American Development Bank. This book was released on 2018-03-21 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Latin American Economic Outlook 2020 Digital Transformation for Building Back Better by : OECD
Download or read book Latin American Economic Outlook 2020 Digital Transformation for Building Back Better written by OECD and published by OECD Publishing. This book was released on 2020-09-24 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Latin American Economic Outlook (LEO) 2020 focuses on the role of digital transformation in helping to navigate through challenging times. The Covid-19 pandemic is having a profound impact on socio-economic conditions, accentuating the already complex scenario faced by a region with significant structural weaknesses. This unprecedented crisis comes at a time of high aspirations and reinforces the need to transform the very foundations of the development model in the region.
Book Synopsis Latin American Economic Outlook 2018 Rethinking Institutions for Development by : OECD
Download or read book Latin American Economic Outlook 2018 Rethinking Institutions for Development written by OECD and published by OECD Publishing. This book was released on 2018-04-09 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Latin American Economic Outlook 2018: Rethinking Institutions for Development focuses on how institutions can underpin the foundations of a long period of sustained and inclusive growth and increased well-being. The report begins with an overview of the main macroeconomic challenges ...
Book Synopsis Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru by : Mr.Matthieu Bellon
Download or read book Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru written by Mr.Matthieu Bellon and published by International Monetary Fund. This book was released on 2019-11-01 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and value-added by over 5 percent in the first year after adoption. The impact is concentrated among smaller firms and sectors with higher rates of non-compliance, suggesting that e-invoicing enhances compliance by lowering compliance costs and strengthening deterrence. The reform’s positive effects on tax collection are hindered by shortcomings in the VAT refund mechanism in Peru, suggesting that digital tools such as e-invoicing should be complemented by other reforms to improve revenue mobilization.
Book Synopsis Latin American Economic Outlook 2019 Development in Transition by : OECD
Download or read book Latin American Economic Outlook 2019 Development in Transition written by OECD and published by OECD Publishing. This book was released on 2019-09-27 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Latin American Economic Outlook 2019: Development in Transition (LEO 2019) presents a fresh analytical approach in the region. It assesses four development traps relating to productivity, social vulnerability, institutions and the environment.
Book Synopsis WHO technical manual on tobacco tax policy and administration by :
Download or read book WHO technical manual on tobacco tax policy and administration written by and published by World Health Organization. This book was released on 2021-04-07 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: This WHO technical manual on tobacco tax policy and administration builds upon the 2010 WHO technical manual on tobacco tax administration by further detailing the strategies for effective tobacco tax policy development, design, implementation and administration. This 2021 edition also serves as an update to the 2010 manual, incorporating the latest developments in science, technology and policy, as well as providing illustrative recent examples from a variety of countries. The best practices laid out in this manual are designed to inform governments on the development of their tobacco taxation policy, facilitating the achievement of their health and revenue objectives while also supporting their overall development strategy.
Book Synopsis Broadband Policies for Latin America and the Caribbean A Digital Economy Toolkit by : OECD
Download or read book Broadband Policies for Latin America and the Caribbean A Digital Economy Toolkit written by OECD and published by OECD Publishing. This book was released on 2016-06-22 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: This joint initiative by the Inter-American Development Bank (IDB) and the OECD seeks to encourage the expansion of broadband networks and services in the region, supporting a coherent and cross-sectorial approach, to maximise their benefits for economic and social development.
Book Synopsis Enhancing Tax Compliance in the Dominican Republic Through Risk-based VAT Invoice Management by : Cristian Alonso
Download or read book Enhancing Tax Compliance in the Dominican Republic Through Risk-based VAT Invoice Management written by Cristian Alonso and published by International Monetary Fund. This book was released on 2021-09-10 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Invoices document economic transactions and are thus critical to assess tax liabilities. We study a reform in the Dominican Republic that aimed to integrate invoice management into a broader, more comprehensive, risk-based compliance strategy. By rationing authorized invoices based on an extra scrutiny of each taxpayer’s compliance history, the reform led to significant and persistent improvements on filing, payment, and information reporting obligations and a modest increase in reported tax liabilities. Our study shows that deterrence effects over compliance behaviors are strengthened when the tax administration makes explicit and active use of taxpayers’ information, no matter if the invoicing framework is paper-based or electronic.
Book Synopsis OECD Development Pathways Multi-dimensional Review of Panama Volume 2: In-depth Analysis and Recommendations by : OECD
Download or read book OECD Development Pathways Multi-dimensional Review of Panama Volume 2: In-depth Analysis and Recommendations written by OECD and published by OECD Publishing. This book was released on 2018-07-06 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Panama has achieved socio-economic improvements in recent decades thanks to strong economic growth and consequent poverty reduction. Its growth model is characterised by a dual economy in which a small number of activities, including those related to the Canal and Special Economic Zones, have ...
Book Synopsis Introduction to Corporate Finance: Asia-Pacific Edition with Online Stud Y Tools 12 Months by : John R. Graham
Download or read book Introduction to Corporate Finance: Asia-Pacific Edition with Online Stud Y Tools 12 Months written by John R. Graham and published by Cengage AU. This book was released on 2016-08-09 with total page 888 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction to Corporate Finance offers a dynamic, modern and practical approach that illustrates how financial management really works. It features up-to-date content including the impact of the Global Financial Crisis and capital budgeting. Introduction to Corporate Finance is distinguished by the cash-flow 'arc' of the narrative, which gives a practical learning path, and the use of real options, which is a practical analysis tool that is used in corporate finance. Students are thus provided with the most engaging and contemporary learning path of any Australian text, giving them realistic preparation for a career in finance. The strong five part framework of the book is supported by integrated online elements and easy-to-read text.
Book Synopsis e-Invoice the Encyclopedia for Indian GST by : CMA Bhogavalli Mallikarjuna Gupta
Download or read book e-Invoice the Encyclopedia for Indian GST written by CMA Bhogavalli Mallikarjuna Gupta and published by Notion Press. This book was released on 2020-11-20 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: e-Invoicing is new to Indian Tax Payers, but it is implemented in 100+ countries acrossthe globe and has still not matured. e-Invoicing is implemented in all the countries in a phased manner, and India is also following the same. In India, e-Invoicing will be rolled out from 1st Oct 2020, as one of the anti-tax evasion measures for taxpayers who are having a turnover above Rs 500 crores in a financial year. Similar to the rollout of GST, where the taxpayers have to change the business process for effective implementation, the rollout of e-Invoice also involves changes in the business process, and the book covers the same. It also talks about the implementation in some of the countries, along with the benefits of e-Invoice to the taxpayers and the nation as a whole. The book provides a unique combination, as it talks about the provisions of the e-Invoice and the impact on the business and interpretation of provisions related to the same and also the API architecture and schema of Invoice Reference Number. The books also explains the reader on what is an e-Invoice? What is IRN? How it is generated? What is QR code in e-Invoicing etc., The book also discusses the implementation process the corporates have to adopt for the rollout and also various methods of implementing the e-Invoice in organizations. It also talks about the best methods of implementing the same, along with validations to be incorporated in the system. e-Invoice the Encyclopedia for Indian GST covers all the aspects of the e-Invoicing from the functional, technical and legal aspects.
Book Synopsis Tax Law and Digitalization: The New Frontier for Government and Business by : Jeffrey Owens
Download or read book Tax Law and Digitalization: The New Frontier for Government and Business written by Jeffrey Owens and published by Kluwer Law International B.V.. This book was released on 2021-09-15 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.
Book Synopsis Global Strategy and Practice of E-Governance: Examples from Around the World by : Piaggesi, Danilo
Download or read book Global Strategy and Practice of E-Governance: Examples from Around the World written by Piaggesi, Danilo and published by IGI Global. This book was released on 2011-04-30 with total page 563 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past decade, there has been continual development and renewal of strategies and practices surrounding e-governance. Governments around the world have embraced new information and communication technologies to increase the efficiency of internal processes, deliver better and more integrated services to citizens and businesses, invite citizen and stakeholder participation in planning decisions, improve communication, and sometimes even enhance democratic processes. Global Strategy and Practice of E-Governance: Examples from Around the World provides readers with an overview of relevant strategy and policy-level theoretical frameworks and examples, as well as up-to-date implementations from around the world. This book offers valuable insights into best practices, as well as some of the issues and challenges surrounding the governance of and with information and communication technologies in a globalized, knowledge-based world.
Book Synopsis OECD Economic Surveys: Colombia 2022 by : OECD
Download or read book OECD Economic Surveys: Colombia 2022 written by OECD and published by OECD Publishing. This book was released on 2022-02-10 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Survey examines Colombia’s economic recovery from the COVID-19 crisis as well as the challenges to ensuring stronger and more sustainable growth. It takes an in-depth look at the social protection system, and discusses reforms that could improve the sustainability of public finances, boost productivity growth and improve opportunities for all Colombians.
Book Synopsis Digitalization and Tax Compliance Spillovers: Evidence from a VAT E-Invoicing Reform in Peru by : Mr. Matthieu Bellon
Download or read book Digitalization and Tax Compliance Spillovers: Evidence from a VAT E-Invoicing Reform in Peru written by Mr. Matthieu Bellon and published by International Monetary Fund. This book was released on 2022-03-18 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Fintech and Financial Inclusion in Latin America and the Caribbean by : Mr. Dmitry Gershenson
Download or read book Fintech and Financial Inclusion in Latin America and the Caribbean written by Mr. Dmitry Gershenson and published by International Monetary Fund. This book was released on 2021-08-20 with total page 77 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite some improvement since 2011, Latin America and the Caribbean continue to lag behind other regions in terms of financial inclusion. There is no clear evidence that fintech developments have supported greater financial inclusion in LAC, contrary to what has been observed elsewhere in the world. Case studies by national policy experts suggest that barriers to entry in the financial sector, along with a constraining regulatory environment, may have hindered a faster adoption of fintech. However, fintech development seems to have accelerated in the wake of the COVID-19 pandemic and with the support of recent policy initiatives.
Book Synopsis SME Policy Index: Latin America and the Caribbean 2024 Towards an Inclusive, Resilient, and Sustainable Recovery by : OECD
Download or read book SME Policy Index: Latin America and the Caribbean 2024 Towards an Inclusive, Resilient, and Sustainable Recovery written by OECD and published by OECD Publishing. This book was released on 2024-07-04 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report assesses and monitors progress in the design and implementation of SME policies in the Latin America and the Caribbean (LAC) region. It was developed as part of the OECD LAC Regional Programme, in co-operation with CAF-Development Bank of Latin America and the Caribbean and the Latin American and Caribbean Economic System (SELA). The 2024 report tracks progress made since 2019 across eight policy dimensions and presents the latest key findings on SME development and related policies. It identifies emerging challenges impacting SMEs in the region and provides recommendations for governments to build a successful SME sector. The 2024 edition, the second in the series, benefits from an updated methodology that analyses SME digital transformation support policies, introduces a green economy pilot dimension, and incorporates a cross-cutting gender approach. This edition extends the coverage by introducing two new countries (Brazil and Paraguay) to the already seven participating countries (Argentina, Chile, Colombia, Ecuador, Mexico, Peru and Uruguay), guaranteeing the inclusion of all members of the Pacific Alliance and Mercosur.
