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ERIC Number: ED571575
Record Type: Non-Journal
Publication Date: 2016-Dec
Pages: 8
Abstractor: As Provided
Reference Count: 22
ISBN: N/A
ISSN: N/A
Electronic Invoice in Costa Rica: Challenges for Its Implementation
Ramírez-Jiménez, Juan José; De La O-Selva, Mario; Cortés-Morales, Roberto
International Association for Development of the Information Society, Paper presented at the International Conferences on Internet Technologies & Society (ITS), Education Technologies (ICEduTECH), and Sustainability, Technology and Education (STE) (Melbourne, Australia, Dec 6-8, 2016)
This paper discusses the current situation that Costa Rica faces around fiscal issues and high evasion rates. Using actors and multidimensional analysis, it proposes the electronic invoice as an e-government strategic solution that will close the gap around tax evasion and the government incomes. The success achieved by Brazil in this area provides a source of good practices for increasing Costa Rica's implementation feasibility. [For full proceedings, see ED571459.]
International Association for the Development of the Information Society. e-mail: secretariat@iadis.org; Web site: http://www.iadisportal.org
Publication Type: Speeches/Meeting Papers; Reports - Evaluative
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Costa Rica; Brazil