Tax compliance
2 articles available
Raffaele Russo
(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Chiomenti)
,
Giorgio Beretta
(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)
July 26, 2022
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…
May 5, 2021
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…