Electronic invoicing: a cross sectional study of its implementation in micro and small businesses in Lima, Peru

Abstract

Background: The implementation of electronic taxation systems helps every company to be able to control, verify and simplify its tax operations. It allows them to manage all their obligations in a faster and more efficient way. In this study, we aim to deduce from the accountants' perspective, what attitudes, practices and compliance with tax obligations are being carried out as a result of the implementation of electronic invoicing. Likewise, to note the benefits it has brought to Micro and Small Enterprises during COVID-19 in Peru. Methods: We used methods of applied research with a quantitative and non-experimental approach. The sample consisted of 384 accountants who manage taxation in their respective companies in Metropolitan Lima, to whom a questionnaire was applied as a data collection instrument. Results: The study sample believes that the use of an electronic issuance system can help combat tax evasion (9.6%), cumbersome tax audits (38.8%), informality (9.4%), falsification of payment vouchers (8.9%), loss and deterioration of payment vouchers (9.1%) and informality (8.3%). They also consider, in their opinion, that the use of the electronic tax system has greatly facilitated the taxation processes (96.6%), generated a reduction in costs (96.4%), reduced the use or consumption of paper (96.9%) and streamlined the administrative and accounting operations (97.4%) of the MSEs Conclusions: It is evident that the sample is in favour of the implementation with an electronic tax system in their business. This new system would be a promising means to help businesses voluntarily comply with their tax obligations. In turn, it generates a positive effect on tax collection and compliance levels.

Foreign Experience of Prosecutor's Control over Legislative Implementation in Tax Authorities

“…Through the synthesis of theoretical insights and practical recommendations, this paper seeks to contribute to the ongoing discourse surrounding law enforcement reform. By advocating for legislative amendments, institutional restructuring, and the adoption of proactive enforcement strategies, it endeavors to foster a more robust and responsive framework for combating tax-related offenses and crimes [11,12,13].…”