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

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Author(s): Pablo Valenti (Digital Strategy Specialist, Uruguay)
Copyright: 2011
Pages: 17
Source title: Global Strategy and Practice of E-Governance: Examples from Around the World
Source Author(s)/Editor(s): Danilo Piaggesi (Fondazione Rosselli Americas (FRA) & International Knowledge Economy Program (IKEP), USA), Kristian Sund (Middlesex University, UK)and Walter Castelnovo (University of Insubria, Italy)
DOI: 10.4018/978-1-60960-489-9.ch021

Keywords: Electronic Government / Government & Law / Information Science Reference

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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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