Electronic Payment Technology and Tax Compliance : Evidence from Uruguay’s Financial Inclusion Reform (English)

Does the digitization of transactions in an economy increase tax compliance? This paper studies the effect of financial incentives on the adoption of electronic payment technology and on tax compliance by firms. Exploiting administrative data and policy variation from Uruguay, the paper shows that i) consumer value-added tax rebates for credit and debit card transactions trigger an immediate 50 percent increase in the number of card transactions...

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Author

Brockmeyer,Anne;

Saenz Somarriba,Magaly Vanessa;
Document Date
2022/02/24
Document Type
Policy Research Working Paper
Report Number
WPS9947
Volume No
1
Total Volume(s)
1
Country
Uruguay,
Region
Latin America and Caribbean,
Disclosure Date
2022/02/24
Disclosure Status
Disclosed
Doc Name
Electronic Payment Technology and Tax Compliance : Evidence from Uruguay’s Financial Inclusion Reform
Keywords
Tax Compliance

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Citation

Brockmeyer,Anne; Saenz Somarriba,Magaly Vanessa.

Electronic Payment Technology and Tax Compliance : Evidence from Uruguay’s Financial Inclusion Reform (English). Policy Research working paper|no. WPS 9947 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/559201645710893209

Electronic Payment Technology and Tax Compliance : Evidence from Uruguay’s Financial Inclusion Reform (English)

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