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Tax evasion involves illegal actions to avoid paying taxes, while tax avoidance involves the use of legal strategies to reduce the tax burden.
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Digital banking faces challenges and opportunities in Guatemala. Challenges include lack of internet access in rural areas, low digital literacy and trust in digital financial services. However, it also presents opportunities, such as reaching unbanked segments of the population, reducing transaction costs, offering more accessible financial services, and streamlining financial operations.
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