Bando Grana, Rosangela; Canozzi, Otavio; Martínez … - 2021
Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low … firms in simplified regimes influence tax declarations. A randomized control trial among 1,500 irregular firms in Piaui …, Brazil showed that adding the tax amount due and records on transactions to a warning notification improved compliance in 21 …