Financial Inclusion, Electronic Payment Methods and Tax Evasion: Economic Analysis and Application in Argentina
In contexts of high informality and increasing digitization, businessmen question themselves: is it worth incorporate collections by electronic payment methods to increase sales? How much more would you have to sell to cover transaction costs? How much would the tax costs increase for reporting the...
- Autores:
- Tipo de recurso:
- http://purl.org/coar/resource_type/c_6690
- Fecha de publicación:
- 2022
- Institución:
- Universidad Pedagógica y Tecnológica de Colombia
- Repositorio:
- RiUPTC: Repositorio Institucional UPTC
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uptc.edu.co:001/12062
- Acceso en línea:
- https://revistas.uptc.edu.co/index.php/cenes/article/view/13053
https://repositorio.uptc.edu.co/handle/001/12062
- Palabra clave:
- taxation
informal sector
small enterprises
electronic commerce
income underreporting
transaction costs
electronic wallets
tributación
sector informal
pequeña empresa
comercio electrónico
subfacturación
costos de transacción
billeteras electrónicas
- Rights
- License
- Copyright (c) 2022 Florencia Verónica Pedroni, Gabriela Pesce, Anahí Briozzo