Thematische Bibliographien / Online Business Taxpayer Compliance

Inhaltsverzeichnis

  1. Zeitschriftenartikel
  2. Dissertationen
  3. Bücher
  4. Buchteile
  5. Konferenzberichte
  6. Berichte der Organisationen

Auswahl der wissenschaftlichen Literatur zum Thema „Online Business Taxpayer Compliance“

Autor: Grafiati
Veröffentlicht am 5. Juni 2025
Zuletzt aktualisiert am 2. August 2025

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Zeitschriftenartikel zum Thema "Online Business Taxpayer Compliance"

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Gunarso, Pujo, Any Any Rustia Dewi, and Veronica Natasya Maheswari. "PENGARUH PENGETAHUAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA PELAKU USAHA ONLINE." Jurnal GeoEkonomi 15, no. 2 (2024): 251–63. http://dx.doi.org/10.36277/geoekonomi.v15i2.521.

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The aim of this research is to determine the influence of tax knowledge and awareness on taxpayer compliance by online business actors. This research targets the field of taxation, specifically the influence of taxpayer knowledge and awareness on tax compliance by online business actors. The data used in this research is primary data obtained by distributing questionnaires to 60 respondents to the National Online Business in 2022. The sampling technique used simple random sampling. The data analysis technique used was multiple regression analysis using the SPSS version 25 program. The research
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Supriyadi, Agung, Aditya Kurniawan Chandra, Angelica Ivone Putri Lestari, Febry Cristi Yanti, and Gytha Nurhana Dhea Praadha Gitama. "LITERATURE REVIEW: DETERMINASI KEPATUHAN WAJIB PAJAK UMKM MELALUI DJP ONLINE." Jurnal EBI 5, no. 2 (2023): 28–37. http://dx.doi.org/10.52061/ebi.v5i2.170.

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Tax is one of the main sources of state revenue for Indonesia. However, the awareness level of taxpayers is still low and is a big problem for the state. This is evident from the fact that the number of MSMEs in Indonesia is greater than the number of taxpayers registered with the DGT, which is 8.71 million business units in 2022. Therefore, the DGT has developed DGT Online, which is a digital platform that allows MSMEs to manage and comply with their tax obligations electronically. This research was conducted to analyze how much influence DGT Online has, tax sanctions, taxpayer awareness, and
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Prayoga, Diki, Ambar Woro Hastuti, and Sri Werdiningsih. "The Influence of Understanding E-Commerce Tax Regulations, Taxpayer Awareness, and E-Commerce Tax Rates on Tax Paying Compliance(Study of Online Business Owners in Malang City)." International Journal of Research in Social Science and Humanities 05, no. 07 (2024): 207–20. http://dx.doi.org/10.47505/ijrss.2024.7.18.

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The increasing number and sophistication of e-commerce transactions requires a government response, especially in terms of taxes. The government issues tax collection regulations and there is no difference in tax treatment of online business and commercial transactions and/or other services. The formulation of the problem in this research is: How does understanding e-commerce tax regulations, taxpayer awareness, and e-commerce tax rates influence taxpayer compliance.This study aimsto test knowledge and understanding of e-commerce tax regulations, taxpayer awareness, and e-commerce tax rates on
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Sulastri, Sulastri, Ronny Andesto, and Lin Oktris. "The Determinant of Tax Compliance in Indonesia (Experience in E-Commerce Environment)." Journal Research of Social Science, Economics, and Management 3, no. 1 (2023): 49–67. http://dx.doi.org/10.59141/jrssem.v3i1.523.

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The characteristics of e-commerce transactions that are fast, cross national borders, and present business model innovations that are increasingly developing raise new challenges in terms of taxation. The purpose of this research is to investigate the influence of the self-assessment system, tax socialization, and tax administration modernization on tax awareness and its implications for taxpayer compliance. The population in this study consists of taxpayers engaged in online trading (e-commerce). The data analysis technique employed in this research is quantitative, utilizing the Partial Leas
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Sania, Ayu Fuady, and Ivan Yudianto. "Analysis of Factors that Influence Taxpayers Compliance in Fulfilling their Taxation Obligations: Study of Small Medium Entrepreneur (SMEs) Taxpayers Based on eCommerce in the Bandung Area." Journal of Accounting Auditing and Business 1, no. 2 (2018): 17. http://dx.doi.org/10.24198/jaab.v1i2.18270.

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This study aims to determine what factors that can affect taxpayer compliance SMEs based e-Commercein Bandung. This research uses taxpayer awareness, moral obligation and quality of tax service asfactors. A questionnaire was used as research instruments in data collection. Respondents of weresampled in this research are e-Commerce business actor who using online marketplace. Multiple linearregression with SPSS program version 23 is used for data analysis. The results of this study concludedthat taxpayer awareness, moral obligations, and the quality of tax service simultaneously influencedsigni
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Nadia Fajriana, Gugus Irianto, and Wuryan Andayani. "THE ROLE OF TAX FAIRNESS AND TAXPAYER TRUST IN BUILDING VOLUNTARY COMPLIANCE IN MSME TAXPAYERS." International Journal of Business and Society 24, no. 1 (2023): 478–87. http://dx.doi.org/10.33736/ijbs.5629.2023.

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The aim of this study is to explain the role of tax fairness (procedural and distributive) and taxpayer trust (cognitive) in building voluntary compliance of micro, small, and medium enterprises (MSMEs) taxpayers in Malang Raya, Indonesia. To achieve this, the study uses a positivist paradigm approach with a judgment sampling method. Data were collected from questionnaires, which were created using the Google Forms platform and distributed online. Furthermore, the response was obtained from 204 respondents. The study results show that the two observed factors, i.e tax fairness (procedural and
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Widyanti, Yeni, Deni Erlansyah, Sesti Dewi Redica Butar Butar, and Yurika Narulita Maulidya. "Pengaruh Tingkat Pemahaman, Sanksi, Kesadaran Wajib Pajak, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM." MBIA 20, no. 3 (2022): 285–94. http://dx.doi.org/10.33557/mbia.v20i3.1614.

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This study aims to empirically examine the effect of the level of understanding of taxation, tax sanctions, taxpayer awareness, and tax socialization on taxpayer compliance of e-commerce merchants. The research was conducted on online business people in OKU Regency. The sampling method used saturated sampling and the sample size was measured by the saturated sampling formula. The analytical method used is Multiple Regression Analysis. The results showed that the level of understanding of taxation, tax sanctions and awareness of taxpayers had no partial effect on taxpayer compliance of e-commer
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Junaid, Asriani, Hamzah Ahmad, Putri Aisyah Salsabila, Amiruddin Amiruddin, and Kirana Ikhtiari. "Several Factors Affecting Taxpayer Compliance During the Covid-19 Pandemic." Advances in Taxation Research 1, no. 1 (2023): 26–38. http://dx.doi.org/10.60079/atr.v1i1.6.

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The purpose of this study was to determine the effect of tax policies and business strategies on MSME actors during the pandemic in Kolaka City. This type of research includes quantitative descriptive research. The population in this study were SMEs in Kolaka District, Kolaka City. The method used in the selection of the sample is purposive sampling method and set a sample of 52 respondents based on the established criteria. The results of this study are Tax Policy has a Positive and Significant Effect on MSME Actors in the Pandemic Period in Kolaka City. The Tax Policy in question is Tax Ince
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Halima Tuasalamony, Ardhiatul, Fadlia Nasaruddin, and Tenriwaru Tenriwaru. "ONLINE TRANSPORTATION BUSINESS TAX COMPLIANCE." JOSAR (Journal of Students Academic Research) 5, no. 2 (2020): 52–57. https://doi.org/10.35457/josar.v5i2.1146.

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This study aims to determine how the compliance of online transportation business taxpayers in fulfilling tax obligations as taxpayers at the Pratama West Makassar Tax Office (KPP). The basis of this research is a qualitative descriptive type of research. The analytical method used in this study refers to the steps proposed by Miles and Huberman. Data obtained from the results of this study through semi-structured interviews and documentation. Informants in this study were employees of Pratama Tax Office (KPP) West Makassar and several online transportation partners / drivers. The results show
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Nga, Lu Phi, and Phan Thanh Tam. "Tax Law Affecting the Tax Compliance of Online Business Individuals: A Case Study in Vietnam." Journal of Law and Sustainable Development 11, no. 3 (2023): e287. http://dx.doi.org/10.55908/sdgs.v11i3.287.

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Objective: The paper's primary purpose is to find out various factors affecting the tax compliance of online businesses in the digital economy of Vietnam and propose some policy recommendations to improve tax compliance in the coming time. Method: In this study, two research methods were used: qualitative research and quantitative research following: (1) The author discussed the proposed research model with 11 managers related to the tax and consulted experts working in the tax agencies. (2) This article surveyed data from 700 persons related to online business in five big cities in Vietnam. T
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Dissertationen zum Thema "Online Business Taxpayer Compliance"

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Dacal, Rafael. "The Effects of an Employment Tax Enforcement Regime on US Small Business and Proprietor Payment Compliance." 2017. http://scholarworks.gsu.edu/bus_admin_diss/78.

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This study attempted to identify ways to improve voluntary compliance and minimize taxpayer burden, but also tries to understand the behavior of taxpayers’ compliance given the compliance regimen. Most explicitly, it attempted to identify ways to improve payment compliance using regimens already utilized in other parts of the tax code. The research question was whether different tax regimes, such as safe harbor, can change the behavior of employment tax payment for small business or self-employed taxpayers. The idea was to determine if a safe harbor provision can reduce the proclivity of autho
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Bücher zum Thema "Online Business Taxpayer Compliance"

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United States. General Accounting Office. General Government Division. Small business tax compliance burden. The Office, 1999.

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United States. General Accounting Office, ed. Tax system burden: Tax compliance burden faced by business taxpayers : statement of Lynda D. Willis, Associate Director, Tax Policy and Administration Issues, General Government Division, before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. The Office, 1994.

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Willis, Lynda D. Tax system burden: Tax compliance burden faced by business taxpayers : statement of Lynda D. Willis, Associate Director, Tax Policy and Administration Issues, General Government Division, before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. The Office, 1994.

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Willis, Lynda D. Tax system burden: Tax compliance burden faced by business taxpayers : statement of Lynda D. Willis, Associate Director, Tax Policy and Administration Issues, General Government Division, before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. The Office, 1994.

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James, Alm, Martinez-Vazquez Jorge, Torgler Benno 1972-, and Georgia State University. School of Policy Studies., eds. Developing alternative frameworks for explaining tax compliance. Routledge, 2010.

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Heij, Gitte. Tax administration and compliance in Indonesia. Asia Research Centre on Social, Political and Economic Change, Murdoch University, 1993.

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Makarʹeva, V. I. Proverka predprii͡a︡tiĭ i organizat͡s︡iĭ nalogovymi organami: Metodika i sposoby provedenii͡a︡ proverki, otvety na voprosy. AKDI Ėkonomika i zhiznʹ, 1997.

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H. W. M. van Kesteren. Fiscale rechtswil: Betekenis van oogmerken en keuzen voor de grenzen van de onderneming in de inkomsten-, vennootschaps- en omzetbelasting. Gouda Quint, 1994.

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United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight. Public charity organizational issues, unrelated business income tax, and the revised Form 990: Hearing before the Subcommittee on Oversight of the Committee on Ways and Means, U.S. House of Representatives, One Hundred Twelfth Congress, second session, July 25, 2012. U.S. Government Printing Office, 2013.

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Oversight, United States Congress House Committee on Ways and Means Subcommittee on. Tax underpayments by U.S. subsidiaries of foreign companies: Hearings before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred First Congress, second session, July 10 and 12, 1990. U.S. G.P.O., 1991.

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Buchteile zum Thema "Online Business Taxpayer Compliance"

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Ardillah, K., and M. Farhanah. "Tax rates reduction, tax understanding, and online tax services to MSME taxpayer compliance during Covid-19." In Urbanizing the Regional Sector to Strengthen Economy and Business to Recover from Recession. Routledge, 2022. http://dx.doi.org/10.1201/9781003303336-28.

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Mubarok, Faizul, Oji Saeroji, Maman Rumanta, Kristanti Ambar Puspitasari, Shine Pintor Siolemba Patiro, and Janita S. Meliala. "Improving Taxpayer Compliance: Intrinsic and extrinsic value of compliance." In Advances in Economics, Business and Management Research. Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-558-4_17.

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van der Werf, J. M. E. M., and H. M. W. Verbeek. "Online Compliance Monitoring of Service Landscapes." In Business Process Management Workshops. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-15895-2_8.

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Nuzba, Afdah Oktari, and Mega Mayasari. "Does Taxpayer Understanding and The Use of E-Filing Affect Taxpayer Compliance? (Tax Volunteer as Moderating Variable)." In Advances in Economics, Business and Management Research. Atlantis Press International BV, 2025. https://doi.org/10.2991/978-94-6463-640-6_16.

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Lutfillah, Novrida Qudsi, Yenni Mangoting, and Riesanti Edie Wijaya. "The Meaning Taxpayer Compliance in Tri Hita Karana’s Perspective." In Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-026-8_17.

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Tjaraka, Heru, and Virgina Ayu Kusumawardhani. "Will E-Filling Be Effective in Increasing Individual Taxpayer Compliance?" In The AI Revolution: Driving Business Innovation and Research. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-54379-1_2.

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Dwiadityo, M. Agung, and Bambang Subiyanto. "The Effect of E-Filing, Tax Socialization, and Taxpayer Awareness on MSME Taxpayer Compliance with Tax Sanctions as Variable Moderation." In Proceedings of the International Conference on Business, Management, Accounting and Sustainable Economy (ICBMASE 2023). Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-394-8_24.

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Hanum, Latifah, and Cahyani Adina Indrawati. "The Effect of PBB-P2 Online Service Quality on Taxpayer Compliance with Taxpayer Satisfaction as an Intervening Variable in Sidoarjo Regency." In Advances in Social Science, Education and Humanities Research. Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-38476-090-9_38.

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Betri, Betri, Fenty Astrina, Lis Djuniar, Sandy Pradana Melhanu, and Agita Dwi Qonitah. "The Influence of Risk Preference, Tax Education, and Machiavellian Nature on Compliance Taxpayers with Taxpayer Motivation as A Moderating Variable." In Advances in Economics, Business and Management Research. Atlantis Press International BV, 2025. https://doi.org/10.2991/978-94-6463-698-7_31.

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Alshirah, Malek, Ahmad Farhan Alshira’h, Hayel Serhan, and Abdalwali Lutfi. "A Proposal Model for a Jordanian Taxpayer to Improve Value Added Tax Compliance Among Retail Industry: Evidence from Jordan." In Navigating the Technological Tide: The Evolution and Challenges of Business Model Innovation. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-67437-2_45.

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Konferenzberichte zum Thema "Online Business Taxpayer Compliance"

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Anam, Hairul, and Ms Nurlia. "The Influence of Variable to Taxpayer Compliance Agency." In Mulawarman International Conference on Economics and Business (MICEB 2017). Atlantis Press, 2018. http://dx.doi.org/10.2991/miceb-17.2018.7.

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Ernawati, Sri, Jumirin Asyikin, and Wahyu Sapto Rini. "Factors That Influence Tax Compliance of Taxpayer Trading Business Agency in Banjarmasin." In Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/piceeba2-18.2019.3.

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Juniarti, Lina Noersanti, and Endang Heri Susanti. "The Impact of Modern Tax System Against Transport Workers Taxpayer Compliance Online." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.48.

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Meiryani, Meiryani, Heri Sukendar Wong, Fany Inasius, Olivia The, and Alfajar Gustin Savero. "The Influence of Modern E-Filling Tax Service Systems on Taxpayer Compliance." In ICEME 2021: The 2021 12th International Conference on E-business, Management and Economics. ACM, 2021. http://dx.doi.org/10.1145/3481127.3481196.

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Afiqoh, Nyimas, Syaiful Syaiful, and Muhammad Aufa. "Dynamics of Increasing Individual Taxpayer Compliance During The Covid-19 Pandemic." In Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.10-8-2022.2320862.

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Johnson and Muammar Rinaldi. "Analysis of Increasing Taxpayer Compliance Through Awareness and Tax Sanctions in Medan City." In International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210220.040.

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Wardhani, Rulyanti Susi, Murtiadi Awaluddin, and Julia. "The Role of Understanding the Internet in Moderating Determinants of Taxpayer Compliance Levels." In The Fifth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-5 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201126.002.

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Meiryani, Meiryani, Pariang Siagian, Erick Fernando, Dianka Wahyuningtias, and Nova Novianty. "The Effect of Knowledge of Tax Regulation, Tax Rate and Tax Applications on Taxpayer Compliance." In ICIEB'21: 2021 2nd International Conference on Internet and E-Business. ACM, 2021. http://dx.doi.org/10.1145/3471988.3472015.

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Suhono, Suhono, Adhi Rizal, Reminta Lumban Batu, and Denisa Rizky Sukrianingrum. "Analysis of Taxpayer Awareness in West Java MSME Tax Payment Compliance on E-Commerce Platform Users." In 6th Global Conference on Business, Management, and Entrepreneurship (GCBME 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220701.021.

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Darmayanti, Novi. "The Effects Of Tax Sanction, Fiscal Services, Tax Knowledge, And Tax Amnesty On Taxpayer Compliance." In Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.13-2-2019.2286025.

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Berichte der Organisationen zum Thema "Online Business Taxpayer Compliance"

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Hakizimana, Naphtal, and Fabrizio Santoro,. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.038.

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Data on economic transactions is crucial for tax administrations to be able to enforce tax compliance, and technology can be key to obtaining information. In the last decade, African tax administrations have increasingly adopted technological advances such as integrated systems, electronic filing, and electronic billing machines (EBMs). EBMs allow taxpayers to digitise their transactions and transfer billing information automatically to the revenue authority. They have high potential, as they allow firms to lower their administrative and compliance costs, streamline transactions, improve recor
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Derrick, Fossong, Ashu Mc Moi Ndi, and Fabrizio Santoro. Digital Tax Policy and Tax Revenue Collection in Cameroon. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.001.

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Many African countries have made significant progress in digitalising tax administration. Recent research has shown promising evidence around the impact of digital solutions, such as electronic filing, on tax compliance and revenue generation. Very little, however, is known about how digitalisation could strengthen local tax administration, and how subnational government levels could benefit from broader national digitalisation reforms. The case of Cameroon illustrates how local tax administrations can struggle to benefit from technology. The digital tax policy (DTP) was adopted in Cameroon in
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Amine, Razan, and Fabrizio Santoro. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini, RiB 83. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.007.

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To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion (Okunogbe and Santoro 2021). Eswatini mandated e-filing for all income taxpayers in September 2020, through the online e-Tax platform. Subsequently, the tax administration launched a zero-cash-handling policy for tax payments in April 2021. Our paper evaluated the impact of the e-Tax mandate on income taxpayers’
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Rossel, Lucia, Fabrizio Santoro, and Naphtal Hakizimana. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.048.

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Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use of IT solutions by African tax administrations, evidence on its effectiveness remains limited. In Rwanda, the Revenue Authority introduced a more advanced version of its electronic billing machines (EBM) to enhance its ability to track business transactions remotely and to improve taxpayers’ experience of using the machines. Using a wealth of administrative data collected by the Revenue Authority, this paper evaluates the impact of the adoption of EBM2 on the
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Hakizimana, Naphtal, and Fabrizio Santoro. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.033.

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Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use of IT solutions by African tax administrations, evidence on its effectiveness remains limited. In Rwanda, the Revenue Authority introduced a more advanced version of its electronic billing machines (EBM) to enhance its ability to track business transactions remotely and to improve taxpayers’ experience of using the machines. Using a wealth of administrative data collected by the Revenue Authority, this paper evaluates the impact of the adoption of EBM2 on the
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Amine, Razan, and Fabrizio Santoro. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.006.

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To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion (Okunogbe and Santoro 2021). Eswatini mandated e-filing for all income taxpayers in September 2020, through the online e-Tax platform. Subsequently, the tax administration launched a zero-cash-handling policy for tax payments in April 2021. Our paper evaluated the impact of the e-Tax mandate on income taxpayers’
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(CIEH), Chartered Institute of Environmental Health. Online display of food hygiene ratings by food businesses in Wales. Food Standards Agency, 2023. http://dx.doi.org/10.46756/sci.fsa.lvn877.

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The Chartered Institute of Environmental Health (CIEH) was commissioned by the Food Standards Agency (FSA) to facilitate a workshop to explore regulators views about proposals to introduce mandatory online display of food hygiene ratings by food businesses in Wales. This report details the findings. Participants were supportive of the FSA’s proposals and welcomed the opportunity for engagement at an early stage. They were unanimous in their views that mandating the display of food hygiene ratings online by businesses would represent a natural progression of the current scheme which has evolved
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Santoro, Fabrizio, Razan Amine, and Tanele Magongo. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/ictd.2022.006.

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Many tax authorities changed the mode of interacting with taxpayers from physical to online as a response to the Covid-19 pandemic, to diminish the spread of the virus. Eswatini, the country under study, mandated the use of online tax filing through the e-Tax system for all income tax payers, coupled with a zero-cash-handling policy for tax payment. By means of a difference-in-difference (DID) strategy, reinforced by a propensity score matching (PSM), this paper offers an impact evaluation of the mandate on taxpayer filing and payment behaviour. We present three sets of results. First, we desc
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