G. Spinelli
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View article: Acceptance and use of digital payments by consumers: an empirical analysis in Italy
Acceptance and use of digital payments by consumers: an empirical analysis in Italy Open
Framing of the research. Several governments have introduced policies to foster the usage of digital payments by consumers, with the goal of curbing tax evasion. Nevertheless, cash is still predominant. This raises questions about the fact…
View article: Can tax evasion be reduced by fostering cashless payments? A systematic literature review
Can tax evasion be reduced by fostering cashless payments? A systematic literature review Open
Tax evasion is a crucial issue worldwide. It is facilitated by the cash economy, as cashis untraceable and allows individuals to easily conceal the history of their transac-tions, thus facilitating underreporting. Conversely, cashless paym…