Will Tax Cashback Be Abolished? What Does International Experience Show?

Are receipt-based cashback programs and receipt lotteries truly a long-term instrument for strengthening tax compliance, or are they merely temporary incentive mechanisms? International experience shows that these schemes initially played an important role in encouraging consumers to request receipts and reducing the concealment of cash transactions. However, with the advancement of digital tax administration, electronic invoicing, QR-code receipts, and automated compliance monitoring systems, many countries have begun to reassess the effectiveness of such mechanisms. This analytical paper explores the international evolution of receipt lotteries and tax cashback systems, evaluates their effectiveness, and examines their role in modern tax policy.

The article is in Russian