E-invoicing, tax audits and VAT compliance

• 成果类型: Article
• 署名作者: Kotsogiannis, Christos; Salvadori, Luca; Karangwa, John; Murasi, Innocente
• 署名单位: University of Exeter; Leibniz Association; Ifo Institut; Autonomous University of Barcelona; University of Exeter
• 刊物名称: JOURNAL OF DEVELOPMENT ECONOMICS
• ISSN/ISSBN: 0304-3878
• DOI: 10.1016/j.jdeveco.2024.103403
• 发表日期: 2025
• 关键词: Tax audit evaluation; technological change; Digitalization initiatives; tax administration; Tax evasion; tax compliance

摘要

Difficult to find another policy shift that has promised as much for tax compliance in developing countries as digitalization. Yet the evidence on its impact is scant. Using the universe of tax filings in Rwanda over the period 2012-2019, this paper investigates the extent to which digitalization (in the form of e-invoicing) has impacted on VAT compliance and in particular the effectiveness of tax audits. The evidence suggests that on the aggregate e-invoicing adoption has increased firms' net VAT payments and has improved the efficiency of VAT audits. It is also shown that e-invoicing has a sizeable impact on VAT liabilities reported by audited firms, with this impact being attributed to tax audits being more efficient rather than to VAT registered firms becoming more compliant following their adoption of e-invoicing.