Abstract

RAMIREZ-ALVAREZ, José; OLIVA, Nicolás  and  ANDINO, Mauro. Tax compliance and electronic invoicing in Ecuador: an impact assessment. Prob. Des [online]. 2022, vol.53, n.208, pp.97-123.  Epub June 06, 2022. ISSN 0301-7036.  https://doi.org/10.22201/iiec.20078951e.2022.208.69712.

In 2013, the Ecuadorian Tax Administration officially launched the electronic invoicing system as a strategy to reduce tax evasion in tax returns. These information systems allow for designing better monitoring and auditing tools; consequently, such systems increase the subjective risk perceived by taxpayers, thus increasing their compliance. The aim of this article is to determine the effect that this system had on value-added tax (VAT) returns in the period 2014-2016, using the difference-in-differences (DID) technique. The results show that the increased coverage of the electronic system over time had positive effects on the declaration of sales, purchases, and taxes.

Keywords : value-added tax (VAT); tax compliance; tax evasion; invoicing.

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