MULTIDIMENSIONAL ANALYSIS FOR ASSESSING THE FEASIBILITY OF IMPLEMENTING AN E-INVOICE SOLUTION IN COSTA RICA

The potential of Information and Communication Technologies (ICT) to support public solutions should be managed considering different perspectives. This paper discusses the situation that Costa Rica have been facing for many years around fiscal issues and high evasion rates. Using actors and multidimensional analysis, it proposes the electronic invoice as an e-Government strategic solution that will close the gap around tax controls and generate an increase in the government incomes. Furthermore, it takes a look at the international success achieved by Brazil in this area and provides alternatives to increase Costa Rica's public policy implementation feasibility.