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Despite all the advances in the digitization of taxation, there remains a great of work to do to improve tax compliance. Being able to collect sufficient data in a timely manner would help enormously. In Latin America and the Caribbean, the tax losses from tax evasion are deeply shocking. ECLACssss1 estimates that evasion of income tax and value-added tax resulted in a loss of US$ 325 billion in 2018, equivalent to 6.1% of the region’s GDP. As proposed by Pessino (2018),ssss1 by using a unique identification for citizens, a country system can integrate the social and tax data, electronic payroll and social data, wealth and tax data to create mart data with huge benefits for all citizens and governments.

ssss1.http://www.nfe.fazenda.gov.br/portal/principal.aspx (consulted: May/12/2021).

ssss1.Bolivia, Dominican Republic, El Salvador and Panama.

ssss1.Electronic Invoicing in Latin America. Barreix et al (2018) http://dx.doi.org/10.18235/0001038.

ssss1.Bellon, Matthieu et al: Digitalization to Improve Tax Compliance: Evidence from VAT E-invoicing in Peru. WP/19/231. IMF, November 2019.