Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency

Preprint OPEN
Peter Casey; Patricio Castro;
(2015)
  • Subject: Revenue administration;Technological innovation;Tax collection;Tax administration;Tax compliance;Value added taxes;electronic fiscal devises, noncompliance, VAT, administration, business, technology, performance, business processes, General, Personal Income and Other Nonbusiness Taxes and Subsidies, Business Taxes and Subsidies,

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires considerable effort and has costs both... View more
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