Lovics, Gábor; Szőke, Katalin; Tóth, Csaba G.; Ván, … - 2019
In order to reduce the shadow economy, in 2013 and 2014 the Hungarian government introduced mandatory online cash registers (OCR) in some sectors. As a result, almost 200,000 OCRs have been installed by 100,000 enterprises. In this paper we use micro data to estimate the effect of OCR...
