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...
| Main Authors: | , |
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| Format: | Policy Research Working Paper |
| Language: | English |
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Washington, DC: World Bank
2022
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| 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 |