Conference Agenda
Overview and details of the sessions of this conference.
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Some information on the session logistics:
If not stated otherwise, the discussant is the following speaker, with the first speaker being the discussant of the last paper. The last speaker of each session is the session chair. (Exception: invited sessions)
Presenters should speak for no more than 20 minutes, and discussants should limit their remarks to no more than 5 minutes. The remaining time should be reserved for audience questions and the presenter’s responses. We suggest following these guidelines also in the (less common) 3-paper sessions in a 2-hour slot, to allow participants to move between sessions. Discussants are encouraged to avoid summarizing the paper. By focusing on a few questions and comments, the discussants can help start a broader discussion with the audience.
Only registered participants can attend this conference. Further information available on the congress website https://www.iseg.ulisboa.pt/en/event/iipf/ .
Venue address: ISEG - Lisbon School of Economics & Management, R. Francesinhas 21, 1200-675 Lisboa, Portugal
Please note that all times are shown in the time zone of the conference. The current conference time is: 17th Sept 2026, 11:39:34am WEST
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Daily Overview |
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F01: Digital Payments, Technology and Tax Compliance Location: Room 101 (Francesinhas 1) | |
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Do Electronic Filing and Payment Increase Tax Compliance? Evidence from Large Taxpayers in Senegal 1: EU Tax Observatory - Paris School of Economics; 2: Institute of Development Studies; 3: Institute of Development Studies Governments in low-income countries have progressively introduced electronic tax filing and payment systems in the hope of reducing enforcement costs for tax administrations, compliance costs for taxpayers, and the risk of collusive in-person interactions between the two. Combining high-frequency administrative data with a dynamic difference-in-differences approach, we investigate the causal impact of a reform that made the use of these technologies mandatory for large taxpayers in Senegal. Our findings indicate no—or only limited—effects on key measures of tax compliance, such as the probability of declaring, the probability of paying, or tax payments. However, e-filing reduces the prevalence of missing values by more than 90 per cent, with notable measurement implications. In particular, we show that aggregate formal employment is at least 20 per cent greater than suggested by digitised paper-based records.
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