Documents & Reports
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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...
Document Type: Policy Research Working Paper Report No.: WPS9947 Document Date: February 24, 2022 Disclosure Status: Disclosed Author: Brockmeyer,Anne,Saenz Somarriba,Magaly Vanessa