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Digitalization to Improve Tax Compliance: Evidence from VAT..:

Bellon, Matthieu ; Dabla-Norris, Era ; Khalid, Salma.
Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association.  113 (2020)  - p. 1-42 , 2020
Link: https://www.jstor.org/stable/27143896