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

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

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 po...

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Bibliographic Details
Main Authors: Brockmeyer, Anne, Saenz Somarriba, Magaly Vanessa
Format: Policy Research Working Paper
Language:English
Published: Washington, DC: World Bank 2022
Subjects:
TAX COMPLIANCE
GLOBAL PAYMENT
TAX-INCLUSIVE PRICE
CONSUMER TRANSACTION
PAYMENT METHOD
DEBIT TRANSACTION
TAX AUTHORITY
TAX WITHHOLDING
Online Access:http://documents.worldbank.org/curated/en/559201645710893209/Electronic-Payment-Technology-and-Tax-Compliance-Evidence-from-Uruguay-s-Financial-Inclusion-Reform
http://hdl.handle.net/10986/37055

Internet

http://documents.worldbank.org/curated/en/559201645710893209/Electronic-Payment-Technology-and-Tax-Compliance-Evidence-from-Uruguay-s-Financial-Inclusion-Reform
http://hdl.handle.net/10986/37055

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