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    Big Data y la Administración Tributaria en México by Venzor, Iván, Flores, Héctor

    Published 2018
    “…In recent years, the tax authority has shown a substantial increase in federal tax revenues as a result of the introduction of digital invoicing and state-of-the-art technologies such as Big Data. Using correlation analysis we found a positive and statistically significant relationship between tax collection and the issuance of digital tax receipts. …”
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