Abstract
The article systematically reviews the scientific production on the relationship between electronic 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 robustness, and contextual diversity. The findings highlight that e-invoicing favors traceability, reduced fraud, and greater tax efficiency. However, significant barriers persist in their adoption, especially among micro and small enterprises, due to some 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.
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