Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas онлайн

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The positive impacts of the use of e-invoicing are many; Bellon et al (2019)ssss1 find that e-invoicing increases reported firm sales, purchases, and value-added by over 5 percent in the first year after adoption in Peru. In other words, immediate electronic reporting of transaction data to tax authorities provides a complete picture of a country’s economic activity. So, the benefits go beyond VAT control and tax collection.

Align with e-invoices, other electronic tools have been implemented in many countries to collect data from business taxpayers in an effort to decrease paper consumption, expedite the process, and increase the accuracy of information. In Brazil, the Public Digital Bookkeeping System (SPED) was introduced in 2008 to standardize the interactions between Brazilian tax authorities and taxpayers and replace paper copies of invoices and tax records. The system is used at federal, state, and municipal levels. The SPED system collects all financial, accountant, tax, and labor information from Brazilian companies, which are required to provide their information electronically, improving the capacity of Tax Authorities to have real-time cross-checking data.