Resumen

DUENAS CAILLAHUA, Hernán; ROMERO VELA, Sonia Lida; CHAVEZ DIAZ, Jorge Miguel  y  ABURTO PALOMINO, Yeni. A Literature Review on e-invoicing and Tax Compliance. uct [online]. 2025, vol.29, n.129, pp.20-30.  Epub 20-Ene-2026. ISSN 1316-4821.  https://doi.org/10.47460/uct.v29i129.998.

The article systematically reviews the scientific production on the relationship between elec- tronic invoicing and tax compliance. Through the PRISMA approach, 12 studies selected in the Scopus database during March 2025 were analyzed, considering their thematic relevance, methodological ro- bustness, and contextual diversity. The findings highlight that e-invoicing favors traceability, reduced fraud, and greater tax efficiency. However, significant barriers persist in its adoption, especially among micro and small enterprises, due to certain technological limitations, costs, and institutional mistrust. Gaps are identified around taxpayer behavior, digital equity, and the sustainability of reforms. A future research agenda is proposed that considers mixed methodologies, longitudinal studies, and inclusive policies that guarantee a fairer and more effective digital transformation of the tax system.

Palabras clave : electronic invoicing; digital tax transformation; tax compliance.

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