Uganda study shows text messages can boost tax compliance

Cohen, Isabelle (2022) Uganda study shows text messages can boost tax compliance. [['eprint_typename_blog_post' not defined]]
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Tax returns filed by small business owners and the self-employed in Uganda suggests rampant evasion. To inform approaches to promoting tax compliance, a new study in Uganda tested the impact of sending tax payment reminders using text messages to potentially liable respondents.

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