중남미
연구정보
[경제] Electronic Payment Technology and Tax Compliance : Evidence from Uruguay’s Financial Inclusion Reform
우루과이 국외연구자료 연구보고서 - World Bank 발간일 : 2022-02-24 등록일 : 2022-03-04 원문링크
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, ii) firms' use of card machines increases only on the intensive margin, and iii) tax compliance is unaffected. Endogenous card machine adoption and a low share of card sales in total reported sales can rationalize the findings.
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