世界银行：2026年利用数字公共基础设施促进支付交付与普惠金融：巴西个性化增值税现金返还计划的启示报告（英文版）

The rapid expansion of digital technologies is transforming how governments implement tax and transfer policies. In most countries, until a few decades ago, taxpayers presented their tax declarations on paper, and their economic activity left little to no digital trail, making compliance efforts very costly. At the same time, social programs faced challenges to identify beneficiaries and deliver transfers, often in cash, efficiently and securely (Cadwallade and Malaza 2022). New technologies