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Electronic Invoicing in Latin America
The electronic invoicing (EI) of taxes is one of Latin America’s contributions to international taxation in support of the fight against evasion, global efforts towards tax transparency, and the digitization of tax administrations (TAs). Initially, EI was conceived as an instrument of documentary control over the invoicing process, so as to avert both the omission of sales and the inclusion of false purchases. The original idea was extended to other areas of tax control, such as payroll, goods in transit, and new services such as factoring. To some extent, EI can be regarded as the start of the process of digitizing the TAs in the broad sense. This publication addresses the pioneering experience of EI in Latin America, from its implementation to its extensions and impact on tax collection.
Vernacular Sovereignties
Indigenous women continue to be imagined as passive subjects at the margins of political decision-making, but they are in fact dynamic actors who shape state sovereignty and domestic and international politics. Manuela Lavinas Picq uses the case of Kichwa women successfully advocating for gender parity in the administration of Indigenous justice in Ecuador to show how Indigenous women can influence world politics.
Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru
This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and value-added by over 5 percent in the first year after adoption. The impact is concentrated among smaller firms and sectors with higher rates of non-compliance, suggesting that e-invoicing enhances compliance by lowering compliance costs and strengthening deterrence. The reform’s positive effects on tax collection are hindered by shortcomings in the VAT refund mechanism in Peru, suggesting that digital tools such as e-invoicing should be complemented by other reforms to improve revenue mobilization.
Ecuador
Situated in South America very close to the Equator, Ecuador is a country known for its vibrant culture and ecotourism. This book discusses the history of Ecuador, what its people and cities are like, and examines how it became the country it is today. All books of the critically-acclaimed Cultures of the World® series ensure an immersive experience by offering vibrant photographs with descriptive nonfiction narratives, and interactive activities such as creating an authentic traditional dish from an easy-to-follow recipe. Copious maps and detailed timelines present the past and present of the country, while exploration of the art and architecture help your readers to understand why diversity is the spice of Life.
Factura electrónica en América Latina
La factura electrónica fiscal (FE) es uno de los aportes de América Latina a la fiscalidad internacional en apoyo a la lucha contra la evasión, al esfuerzo global de transparencia tributaria, y a la digitalización de las administraciones tributarias (AATT). Inicialmente, la FE fue concebida como un instrumento de control documental del proceso de facturación, tanto para evitar la omisión de ventas como para la inclusión de compras falsas. El concepto original se fue extendiendo a otras áreas de control tributario, por ejemplo, la nómina salarial, mercadería en tránsito y nuevos servicios, como el caso del factoring. De alguna manera, la FE puede considerarse el inicio del proceso de digitalización de la administración tributaria (AT) en sentido amplio. Este libro aborda la experiencia pionera de la FE en América Latina, desde su implementación hasta sus extensiones e impacto recaudatorio.
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Critical Indigenous Rights Studies
The field of ‘critical indigenous rights studies’ is a complex one that benefits from an interdisciplinary perspective and a realist (as opposed to an idealised) approach to indigenous peoples. This book draws on sociology of law, anthropology, political sciences and legal sciences in order to address emerging issues in the study of indigenous rights and identify directions for future research. The first part of the volume investigates how changing identities and cultures impact rights protection, analysing how policies on development and land, and processes such as migration, interrelate with the mobilisation of identities and the realisation of rights. In the second part, new approaches related to indigenous peoples’ rights are scrutinised as to their potential and relevance. They include addressing legal tensions from an indigenous peoples’ rights perspective, creating space for counter-narratives on international law and designing new instruments. Throughout the text, case studies with wide geographical scope are presented, ranging from Latin America (the book’s focus) to Egypt, Rwanda and Scandinavia.
More than Revenue
This exciting new volume provides an up-to-date overview of the current state of taxation in the Latin America and Caribbean (LAC) region, its main reform needs, and possible reform strategies that take into account the likely economic, institutional, and political constraints on the reform process.
Congressional Record
The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)
