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Title:           E-invoicing, tax audits and VAT compliance
Subject:         Journal of Development Economics, 172 (2025) 103403. doi:10.1016/j.jdeveco.2024.103403
Keywords:        Tax audit evaluation,Technological change,Digitalization initiatives,Tax administration,Tax evasion,Tax compliance
Author:          Christos Kotsogiannis
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     Item: 
      Title: E-invoicing, tax audits and VAT compliance
      Children: 
       Item: 
        Title: Introduction
       Item: 
        Title: Literature Review
       Item: 
        Title: The E-invoicing System, Mechanisms and Data 
        Children: 
         Item: 
          Title: Timing of the Reform
         Item: 
          Title: E-invoicing and Tax Audits
         Item: 
          Title: Data: VAT and Tax Audits
       Item: 
        Title: Estimation Strategy
       Item: 
        Title: Results
        Children: 
         Item: 
          Title: Parallel Trend
         Item: 
          Title: Net VAT Liability
         Item: 
          Title: Other Margins of Non-compliance
       Item: 
        Title: Concluding Remarks
       Item: 
        Title: CRediT authorship contribution statement
       Item: 
        Title: Declaration of competing interest
       Item: 
        Title: Acknowledgments
       Item: 
        Title: Supplementary data
       Item: 
        Title: Appendix. Supplementary data
       Item: 
        Title: Supplementary data
       Item: 
        Title: Appendix. Supplementary data
       Item: 
        Title: Data availability
       Item: 
        Title: Appendix . Data availability
       Item: 
        Title: References
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