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The digitization of tax systems has become one of the most effective strategies for strengthening tax control, reducing evasion, and improving administrative efficiency. In this regard, electronic invoicing has emerged as a fundamental tool for increasing the traceability of economic transactions and reinforcing companies' tax compliance. At the Latin American level, its mandatory adoption has been linked to the difficulties caused by informality and the limitations of the traditional tax audit model based on physical documentation.
In Panama, the progressive and mandatory implementation of electronic invoicing has led to significant transformations in tax management and accounting practices. This raises questions about its potential impact on tax compliance, as well as the conditions necessary to achieve such compliance. This article seeks to delve deeper into the impact of mandatory electronic invoicing on tax compliance in Panamanian companies, drawing on international experience, with a particular focus on Latin American experience.
This research employs a qualitative, descriptive-analytical approach, based on a review of documents and a comparative analysis of academic, regulatory, and institutional sources. The results demonstrate that electronic invoicing increases the traceability of transactions and reduces the margin of accounting discretion, although its effectiveness depends primarily on regulatory, institutional, and organizational variables, as well as the strategic role of accounting practices in managing tax compliance.
