Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency »
Series: IMF Working Papers
Author(s): Peter Casey , and Patricio Castro
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 30 March 2015
Keywords: electronic fiscal devises, noncompliance, VAT, administration, business, technology, performance, business processes, General, Personal Income and Other Nonbusiness 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 t...