Effects of the electronic invoice program on the increase of state collection

Abstract This article aims to verify if the implementation of the Electronic Invoice program (EI), generated an increase in the collection in the state of Goiás, Brazil. For the research, means test analysis (t-test) was used along with the estimation of regressions difference-in-differences. The results indicated that the average collection in the state of Goiás was statistically higher in the period after the implementation of EI and that the increase in the collection from companies required to issue EI was superior to the collection from those not required to during the period of investigation. Therefore, although the main focus of EI is not the increase in tax collection, it can be observed that the institutionalization of a program of standardization and sharing of fiscal documents included improvements in the inspection processes of the tax administration, increasing the collection of state taxes through the reduction of tax default.摘要 本研究旨在验证巴西戈亚斯州电子发票（Electronic Invoice, EI）项目的实施是否推动了该州税收收入的增长。本研究采用均值t检验（t-test）与双重差分回归模型估计法开展分析。结果表明，戈亚斯州在电子发票项目实施后的平均税收收入具有统计学意义上的显著提升；且在研究周期内，被强制要求开具电子发票的企业的税收收入增幅，高于未被纳入强制开票范围的企业。由此可见，尽管电子发票项目的核心初衷并非提升税收收入，但该标准化税务文档共享机制的制度化落地，确实完善了税务部门的稽查流程，通过降低税收拖欠率提升了州级税收的征收规模。