Tax compliance

CASHLESS PAYMENT, Italy, Tax compliance, Tax lottery, VAT revenue

(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Chiomenti) and (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)/ /Leave a comment

The transition toward a cashless society is at the heart of many public policy discussions. The move is driven by several factors, such as the spread of debit and credit cards, the development of mobile and instant payment technologies favoured by FinTech and digital platforms, as well as the effects of the pandemic and the…

Digitalization, Simplification, Tax Administration, Tax compliance, Tax systems

(CIAT, IMF)/ /Leave a comment

Today we are witnessing a historic moment in the digitalisation of tax administrations (TAs) which evidently accelerated, unplanned and unforeseen, due to the measures of isolation and closure of many of the facilities resulting from the coronavirus pandemic. This unprecedented economic, health and social crisis that we are going through is producing a huge loss…