电子发票、税务审计与增值税遵从

中文摘要

很难找到另一项政策变革，能像数字化那样为发展中国家改善税收遵从带来如此大的希望。然而，关于其影响的证据仍十分有限。本文利用卢旺达2012—2019年的全部纳税申报数据，考察数字化（以电子发票的形式）在多大程度上影响了增值税遵从，尤其是税务审计的有效性。证据提示，总体而言，采用电子发票增加了企业的增值税净缴款额，并提高了增值税审计的效率。研究还表明，电子发票对接受审计的企业所申报的增值税应纳税额具有相当大的影响；这一影响归因于税务审计效率的提高，而非已办理增值税登记的企业在采用电子发票后遵从程度的提高。

Abstract

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.