E-Government and Competitiveness in Latin America: The Case of the Electronic Invoice

E-Government and Competitiveness in Latin America: The Case of the Electronic Invoice

Pablo Valenti
ISBN13: 9781609604899|ISBN10: 160960489X|EISBN13: 9781609604905
DOI: 10.4018/978-1-60960-489-9.ch021
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MLA

Valenti, Pablo. "E-Government and Competitiveness in Latin America: The Case of the Electronic Invoice." Global Strategy and Practice of E-Governance: Examples from Around the World, edited by Danilo Piaggesi, et al., IGI Global, 2011, pp. 380-396. https://doi.org/10.4018/978-1-60960-489-9.ch021

APA

Valenti, P. (2011). E-Government and Competitiveness in Latin America: The Case of the Electronic Invoice. In D. Piaggesi, K. Sund, & W. Castelnovo (Eds.), Global Strategy and Practice of E-Governance: Examples from Around the World (pp. 380-396). IGI Global. https://doi.org/10.4018/978-1-60960-489-9.ch021

Chicago

Valenti, Pablo. "E-Government and Competitiveness in Latin America: The Case of the Electronic Invoice." In Global Strategy and Practice of E-Governance: Examples from Around the World, edited by Danilo Piaggesi, Kristian Sund, and Walter Castelnovo, 380-396. Hershey, PA: IGI Global, 2011. https://doi.org/10.4018/978-1-60960-489-9.ch021

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Abstract

A government’s service provision to enterprises via electronic means has a significant impact on the productivity levels of such country’s economy. One of the tax procedures with the greatest impact on economic activity and government capacity to enforce compliance with tax obligations is the use of invoices. The electronic invoice is the digital equivalent of the traditional paper invoice. In recent years, several Latin American countries have begun to adopt the electronic invoice. The modernization of this tax procedure has had a great impact in increasing the efficiency and effectiveness of tax administration and in turn has fostered business development.

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