Picking the right partner program can unlock a whole new revenue stream—or slow you down with fine print and weak payouts.
The restaurant industry is massive (projected at $1.5T in U.S. sales in 2025) and getting more digital every quarter; operators increasingly expect seamless online ordering, payments, and integrations. Partners who can bring that stack together win trust fast and earn more over time.
This guide is dedicated to agencies, consultants, software developers, and creators in the restaurant space to help you find the best partner program that will boost your services, add recurring income, and shorten the time to first commission.
I compared the stuff that actually moves the needle: commission structure (recurring vs. one-time), payout cadence, requirements, and feature variety.
Key Takeaways
- Best overall partner program: Choose one with recurring revenue share (10–50% MRR), fast monthly payouts, and no clawbacks. This consistently beats one-off bounties over 6–12 months.
- Best pick for restaurant pros: Consider UpMenu Partner Program for simple requirements, recurring commissions, quick approvals, and ongoing support—ideal if you work with independent restaurants and small groups.
- For who it’s for: Agencies, consultants, POS and software resellers, creators, and integration/tech partners serving independent restaurants and small groups (also a fit for franchise advisors and MSPs with hospitality clients).
- Commissions that compound: Prefer recurring rev-share over flat bounties unless your deals close instantly and churn is proven low.
- What to look for / watch out: Clear lead eligibility, geo/exclusivity limits, required certifications, realistic onboarding timeline, and any unpaid implementation work or hidden fees.
1. UpMenu
Partnership Types
- Reseller: Sell UpMenu on your own terms. Set your prices, invoice clients directly, and buy at a reseller discount. Your profit is the margin between the UpMenu purchase price and what you charge restaurants every month.
- Reseller White-Label: Offer UpMenu under your brand. You purchase at a reseller discount and keep the margin between the UpMenu purchase price and your selling price monthly.
- Affiliate: Recommend UpMenu and earn recurring income. Refer customers and receive a monthly commission for as long as their subscription stays active.
Earning Models
- Reseller: As a reseller, you get discounts to purchase subscriptions. Tiers depend on plan type and your total active restaurants.
- Basic / Standard:
0–9 locations = 16.5%
10–39 locations = 20%
40+ locations = 30% - Premium:
0–9 locations = 16.5%
10–39 locations = 20%
40+ locations = 50%
- Basic / Standard:
- Affiliate: Get 16% commission monthly for every active subscription.
UpMenu helps restaurants sell directly online with an all-in-one stack: website + online ordering, branded mobile app, delivery/driver tools, marketing automation, and order aggregation.
The UpMenu Partner Program lets you earn either as a reseller/white-label (set your own prices and keep the margin) or as an affiliate (recurring commission on active subscriptions).
From our 2025 data, agencies and restaurant consultants that bundle UpMenu with website builds or consulting services hit first commissions faster and retain clients longer than referral-only models.
Key Features
- Online Ordering System: Launch a high-converting website with commission-free direct ordering, upsells, modifiers, and add-ons—own the customer data and stop leaking margin to marketplaces.
- Restaurant Mobile App: Your restaurant clients get repeat orders via push notifications, saved favorites, and native checkout—increases order frequency and keeps customers off third-party apps.
- POS Integrations (built-in POS System coming soon): Sync menus, taxes, and order statuses; cut re-keying and mistakes. Less staff time, fewer errors, faster service.
- Loyalty Program: Points, coupons, targeted campaigns, and win-back flows that raise average check and repeat rate without manual work.
- Marketing Tools: Email/SMS, promo engines, and scheduled campaigns to drive predictable demand around slow periods.
- Order Aggregation: Pull tablet chaos into one screen—fewer missed orders, faster ticket times, and cleaner reporting.
- Delivery & Driver Management: Assign, dispatch, and track in real-time with the Driver App; cut delivery times and increase on-time rates.
How Much Can I Earn with UpMenu?
As a reseller, you purchase subscriptions at a discount (16,5%–50%) and keep the full margin between your sell price and your discounted buy price. As an affiliate, you earn 16% recurring of the subscription value.
Plan prices (monthly):
- Basic: $49
- Standard: $89
- Premium: $169
Affiliate (16% recurring):
- 15 active subs on Standard $89 = 15 × $89 × 0.16 = $213.60/mo (~$2,563/yr).
- 30 active subs mixed (avg. $99 ARPA) = 30 × $99 × 0.16 = $475.20/mo (~$5,702/yr).
Reseller (Standard plan, 20% discount tier):
- Your buy price on Standard $89 with 20% discount = $71.20.
- You sell at $119 (you set the price).
- Margin per account: $119 − $71.20 = $47.80/mo.
- 20 clients = 20 × $47.80 = $956/mo (~$11,472/yr), plus any setup fees you charge.
Reseller (Premium plan, 50% discount tier):
- Buy price on Premium $169 with 50% discount = $84.50.
- Sell at $229 (or more, you control it).
- Margin per account = $229 − $84.50 = $144.50/mo.
- 50 clients = $7,225/mo (~$86,700/yr), before any additional services.
Who Is the UpMenu Partner Program For?
You don’t need prior restaurant operations experience. However, to be successful (especially on the Reseller track), you should have experience providing services or software to clients.
Plus basic know-how in running a service business (pricing, invoicing, account management). Without that foundation, hitting consistent sales and retention will be difficult.
Best fits:
- Agencies & freelancers (web design, SEO/ads, social): Bundle websites + direct online ordering and keep recurring margin as a Reseller/White-Label, or earn as an Affiliate if you prefer referrals.
- Consultants & POS/IT resellers/MSPs: Add commission-free ordering, branded apps, loyalty, and delivery tools to your current stack—ideal for independent restaurants and small groups.
- Software developers & integrators: Build on APIs, connect payments/POS, and package implementation as a paid service.
- Creators & community leaders: Serving local restaurants.
2. Toast
Partnership Types
- Local Partner Referral: U.S.-based consultants/professionals submit net-new leads via the Local Partner portal; lead must be new to Toast; ACH/W-9 required; payouts after the location is live 7+ days; no verbal referrals.
- Customer Referral: Employees/friends of existing Toast customers refer via the customer referral flow; same net-new and 7-day go-live rules apply.
- Integration Partner: For software companies, build/certify integrations and apply for marketplace listing; benefits focus on integration and exposure (not a referral bounty).
Earning Models
- Local Partner Referral:
One-time cash bonus, $500 for the first location:
$250 each for locations 2–5
$500 each for locations 6–15. - Customer Referral:
One-time cash bonus, $1,000 for the first location:
$250 each for locations 2–5
$500 each for locations 6–15 - Integration Partner: no referral payouts; terms are integration-focused.
Toast runs a full restaurant platform (POS, payments, online ordering, loyalty, delivery tools, hardware, and marketplace integrations).
Its partner motion includes integration partnerships for tech vendors and Local Partner/Referral tracks for consultants and community professionals. For Local Partners, the offer is a one-time cash bounty per Qualified Referral after the account goes live; it’s not a recurring-revenue model.
The program defines a Qualified Referral, sets per-location payouts for multi-unit brands, and pays by direct deposit once tax/ACH details are completed.
Key Features
- Point of Sale & Payments: Handhelds, KDS, kiosks, and integrated payments to speed service and reduce order errors.
- Digital Ordering (Web & App): Online ordering and branded app tied to the POS for menu sync and unified reporting.
- Delivery Tools: Native delivery options and integrations with third-party delivery services to manage off-premise orders in one flow.
- Guest Engagement: Loyalty, gift cards, email marketing, and reservations/waitlist tools to lift repeat visits and average check.
- Inventory & Cost Control: Recipe/inventory tracking and cost analytics to tighten food cost.
- Integrations Marketplace: Ecosystem apps for labor, accounting, analytics, and more.
How Much Can I Earn with Toast?
The Toast track pays one-time referral bounties—not recurring revenue.
Use the examples below to size campaigns around your local network or multi-location groups; payouts trigger only after the location is signed and live 7+ days.
- Local Partner (single location): $500 total.
- Local Partner (five locations): $500 for the first + $250 for locations 2–5 = $1,500 total.
- Local Partner (twelve locations): $500 for the first + $250 for 2–5 + $500 for 6–12 = $5,000 total.
- Customer Referral: $1,000 for the first location; $250 for 2–5; $500 for 6–15. Example for four locations = $1,750 total.
Who Is the Toast Partner Program For?
This program suits partners who can introduce restaurants and let Toast run the sales cycle.
It’s strongest when you have a warm local network or multi-unit relationships; if you need recurring revenue, consider pairing this with a reseller model (for example, UpMenu).
- Local consultants & service providers: Accountants, community professionals, and agencies with restaurant relationships who can introduce Toast.
- Employees/friends of existing Toast customers: A simple referral path with fixed bounties.
- Software vendors/integrators: A separate integration track focused on building and certifying product integrations (benefits center on marketplace exposure, not referral payouts).
3. Square
Partnership Types
- Referral Partner: Refer merchants directly to Square (solutions partners work 1:1 with sellers).
- Affiliate: Promote Square with tracked links via the affiliate program.
- App/Integration Partner: Build on Square APIs and publish to the App Marketplace.
Earning Models
- Referral Partner: Share of new revenue with a public floor of at least $1,000 for each referral that processes $250K+ annually (check partner agreement for specifics).
- Affiliate: Fixed commissions per activation/sale; program pays out when tracked events occur (min. $50 to receive a payout).
- App/Integration: Monetization via your app’s subscriptions/services; referral revenue share eligibility when your app drives new Square sellers (plus you remit a marketplace subscription rev share to Square per PIMA).
Square covers POS, payments, online ordering, invoices/subscriptions, marketing & loyalty, and a large App Marketplace.
The partner motion splits into three tracks: Referral Partners who introduce sellers and share in new revenue, Affiliates who earn per tracked activation/sale, and App/Integration Partners who build on Square, list in the marketplace, and monetize through app subscriptions and referral revenue share.
Specific referral percentages are disclosed during onboarding; public guidance notes a $1,000+ floor for referrals that process $250K+ annually.
Key Features
- POS & Payments: Registers, readers, terminals, and unified reporting for multi-channel sales.
- Square Online: Web ordering for pickup/delivery with catalog and inventory sync.
- Invoices & Subscriptions: Recurring billing, Card on File, and automated reminders.
- Marketing & Loyalty: Built-in email/SMS and points programs to drive repeats.
- App Marketplace: Extend with accounting, scheduling, menu, and analytics apps.
How Much Can I Earn with Square?
Square publishes frameworks, not public % for referral share. Use these to scope potential:
- Referral Partner: If a referred seller processes $250K+ annually, the program advertises $1,000+ as a minimum outcome; larger portfolios and product adoption can increase earnings per your agreement.
- Affiliate: Payouts are per activation/sale through tracked links; plan your content around products with higher payouts once you see the internal rate card (payout issued after you accrue $50+).
- App/Integration: Revenue comes from your app subscriptions/services plus referral revenue share when your listing drives new Square sellers; note that marketplace partners also share a portion of subscription revenue with Square per the partner agreement.
Who Is the Square Partner Program For?
This track fits partners who can introduce sellers, drive tracked activations, or build apps for Square’s marketplace.
It’s strongest when you have a steady pipeline (Referral/Affiliate) or a productized solution (App); confirm attribution and payout details before scaling campaigns.
4. Lightspeed
Partnership Types
- Referral Partner: Introduce merchants to Lightspeed Restaurant. Program materials indicate one-time payouts or recurring commissions, depending on track/region. Enablement includes a partner manager and co-marketing resources.
- Integration Partner: Nuild certified integrations and lists on the Integration Marketplace for discovery by Lightspeed restaurants; benefits focus on product integration, exposure, and co-marketing rather than referral bounties.
Earning Models
Referral: commissions paid as one-time or recurring (details provided after application; varies by market and product mix).
Integration: Monetize via your software/services and marketplace leads (no standard referral bounty).
Lightspeed provides a cloud POS for restaurants with payments, online ordering, inventory, and a large integrations directory.
The partner motion splits between referrals (you introduce a qualified merchant; Lightspeed runs the sale and pays a commission—either a one-time bounty or recurring share depending on track) and technology integrations (build on APIs, certify, and gain marketplace visibility with co-marketing support).
Exact commission percentages and payout cadence are disclosed during onboarding and may differ by region.
Key Features
- Restaurant POS & Payments: Cloud POS with tables, courses, handhelds, and integrated payments for faster service and unified reporting.
- Online Ordering & Delivery Integrations: Web ordering tied to the POS plus connectors to delivery marketplaces to centralize off-premise orders.
- Inventory & Menu Management: Tools to track ingredients, recipes, and costs to improve margin control.
- Integration Marketplace: Hundreds of third-party apps (labor, accounting, analytics) visible inside Lightspeed Restaurant for easier adoption.
How Much Can I Earn with Lightspeed?
Lightspeed doesn’t publish public commission rates for referrals (they’re provided after approval and can vary by region/track). I estimated calculations based on average market ranges:
Recurring model (typical range 10–25% of software MRR):
If an average restaurant pays $150/mo, then
- at 10% with 15 active accounts = $225/mo (~$2,700/yr)
- at 20% with 25 active accounts = $750/mo (~$9,000/yr)
One-time bounty model (market range $300–$1,000 per close):
- 8 closes/quarter × $500 = $4,000/quarter (~$16,000/yr)
- 12 closes/quarter × $800 = $9,600/quarter (~$38,400/yr)
These ranges are planning assumptions, not Lightspeed-specific promises (use them to size your pipeline until you receive your exact partner terms).
What to confirm during onboarding:
- Commission type (recurring vs. one-time).
- Payout cadence (monthly vs. quarterly, typical 30–60 day hold).
- Attribution rules (cookie/lead lock 60–120 days).
- Whether multi-location deals have tiered payouts.
Who Is the Lightspeed Partner Program For?
This track fits partners who can introduce restaurants, support basic implementations, and value a mix of referral and integration options.
It’s strongest if you already deploy POS or restaurant tools; if you want predictable recurring income, confirm whether your offer includes a recurring share (some tracks are one-time).
- Agencies & consultants who can introduce restaurants and assist with implementation (Referral).
- Developers & product companies building add-ons or vertical solutions and seeking marketplace exposure (Integration).
- Regional service providers/MSPs looking for a track with enablement (partner manager, co-marketing) and either one-time or recurring commissions, depending on the market.
5. Clover
Partnership Types
- Referral Partnership Program: Individuals/companies refer merchants; Clover handles the sale and onboarding; manages leads in a portal; US-focused.
- Merchant Refer-a-Friend: For existing Clover merchants, rewards are bill credits to the referrer (separate from partner payouts).
- ISO/Reseller (via Fiserv network): Sell Clover with merchant services as a certified partner/ISO (programming and pricing via acquiring partner).
- App/Integration Partner (Clover App Market): Build apps and integrations; monetize via app subscriptions (royalty share).
Earning Models
Referral Partnership Program: Monthly payouts based on ongoing revenue share once the referred merchant starts processing (rates not publicly listed).
Merchant Refer-a-Friend: $500–$750 bill credit to the merchant referrer after device purchase/activation (not a partner commission).
ISO/Reseller: Residuals on processing + hardware/software margins (set by your acquiring partner; varies).
App/Integration: 70% app royalty on marketplace subscriptions (developer share).
Clover provides restaurant POS, payments, online ordering, devices (Flex, Mini, Station, KDS), and an App Market.
The program offers multiple paths: a Referral Partnership Program with monthly revenue share once your referred merchants start processing; merchant refer-a-friend with bill credits; ISO/Reseller tracks operated through Fiserv’s network; and an App/Integration path where developers publish to the App Market and earn 70% royalties on subscriptions.
Terms such as exact rev-share %, attribution windows, and ISO pricing are finalized during onboarding with Clover/Fiserv or your acquiring partner.
Key Features
- Restaurant POS & Payments: Countertop and handheld devices with integrated payments and unified reporting.
- Online Ordering: Clover Online Ordering and consumer app options to capture takeout/delivery orders tied to the POS.
- Loyalty, Marketing & CRM: Built-in programs to drive repeat visits and higher average checks.
- Inventory/Kitchen & Operations: KDS, menu/inventory tools to reduce errors and speed service.
- Clover App Market: Add scheduling, accounting, analytics, and vertical apps; developers receive 70% of app subscription revenue.
How Much Can I Earn with Clover?
Clover doesn’t publish public commission rates for referrals (details are shared after approval and can vary by region/track). The examples below are estimated using average market ranges.
Referral (recurring share on software bundle) — plan on 10–25%:
- 15 active restaurants × $150/mo eligible base × 10% = $225/mo (~$2,700/yr)
- 25 active restaurants × $150/mo × 20% = $750/mo (~$9,000/yr)
- 40 active restaurants × $150/mo × 25% = $1,500/mo (~$18,000/yr)
ISO / Reseller (processing residuals + margins):
Processing residuals are often quoted in basis points (bps). As a planning anchor:
- Single location doing $40k/mo in card volume at 5–15 bps net = $20–$60/mo residual
- 20 such locations = $400–$1,200/mo, plus any hardware/software margins you negotiate
App/Integration (developer royalties):
70% royalty on marketplace subscriptions. Example: $29/mo app × 70% × 30 installs = $609/mo, before services/projects.
What to confirm during onboarding:
- Commission basis (processing vs. software),
- Exact % or ladder, attribution/lead-lock rules,
- Payout cadence/holds (e.g., 30–90 day),
- Any clawbacks for churn/chargebacks. (Clover states monthly payouts for the Referral Partnership once processing starts.)
Who Is the Clover Partner Program For?
This program suits partners who can bring restaurants onto Clover and either earn referral share or package merchant services as an ISO.
It’s strongest if you handle payments conversations and basic onboarding; for steady income, model residuals (ISO) or recurring referral terms if available.
- Agencies/consultants with restaurant relationships who can introduce Clover and support basic onboarding (Referral).
- ISOs/MSPs wanting to package Clover hardware/software with merchant services and earn residuals (Reseller/ISO).
- Developers/integrators building vertical apps or workflows and monetizing through marketplace subscriptions and services (App/Integration).
Notes: Clover also runs a merchant refer-a-friend program that pays the merchant in bill credits, not partner commissions—don’t confuse this with the Referral Partnership Program. Validate your exact rev-share and attribution before launching campaigns.
Which partner program pays the most over time?
If you want earnings that grow without constantly chasing new deals, recurring models (rev-share or reseller margin) usually win after ~6–12 months because revenue compounds.
Industry data points the same way: in 2024, partners drove $0.5B+ in revenue across PartnerStack’s ecosystem, with active partners averaging $5,000+ in earnings—evidence that well-structured, trackable partner motions sustain over time.
How the five programs compare over 12 months
- UpMenu: Reseller margin (you set price) or 16% recurring affiliate commissions. With basic retention, recurring margin tends to outpace one-off bounties over a year, and you can stack setup/marketing services on top.
- Toast: One-time referral bounties (e.g., $500 Local Partner, $1,000 first location via customer flow) once a site is live 7+ days. Strong for quick cash if you have steady, net-new intros—but it doesn’t compound.
- Square: Multiple tracks, Referral rev-share (public floor $1,000 for referrals that process $250K+ annually), Affiliate (per-activation payouts), and App/Integration where app subscriptions and referral rev-share can add ongoing income. Good long-run potential when you qualify for recurring shares (e.g., Square Online).
- Lightspeed: Referral programs offer one-time payouts or recurring commissions depending on track/region, plus co-marketing support. If you secure a recurring share, 12-month earnings can rival reseller models; confirm your track before you plan.
- Clover: Options include referral revenue share (paid monthly once processing starts), ISO residuals on processing, and 70% royalties on App Market subscriptions—multiple ways to build recurring income over a year.
Takeaway: If retention is decent and you want income that scales, prioritize recurring rev-share or reseller margin (UpMenu, Lightspeed recurring tracks, Clover residuals/App). Choose one-time bounty models (Toast) when you can reliably source new, qualified deals and prefer cash up front. Before you commit, lock down attribution windows/lead locking and payout cadence—these two variables often decide who actually gets paid.
Affiliate vs. Reseller vs. Referral
Picking the right track comes down to how you want to earn, how much lift you can handle, and how fast you need cash. Use this quick comparison to slot your business into the best-fit model.
Criteria | Affiliate | Reseller / White-Label | Referral |
---|---|---|---|
How you earn | Tracked link = commission on signup/activation/subscription | You set price & invoice; earn the margin (plus setup/retainers) | You introduce a net-new lead; vendor closes and pays bounty or rev-share |
Effort level | Low | High | Low–Medium |
Time to first commission | Fast (days–weeks) | Medium (weeks) | Fast (weeks) |
Payout type | One-time or recurring % on plan price | Recurring margin (+ services fees) | One-time bounty or recurring share (program-dependent) |
Who it’s best for | Creators, publishers, solo consultants without support capacity | Agencies, MSPs, POS/IT resellers with client ops/support | Local consultants, accountants, community connectors |
Best when | You have audience reach for steady signups | You want predictable MRR and can package setup/marketing | You have warm intros or multi-unit contacts and want light lift |
Watch out for | Short cookies, last-click only, low/unclear rates | Unpaid implementation, support load, billing/tax admin | Lead already in CRM, short attribution windows, clawbacks |
How to Choose the Right Partner Program for My Business?
Start from your business model (audience vs. services vs. integrations), then pressure-test terms, enablement, and support. Use the checklist below to score each program before you apply.
Key factors to consider
- Requirements to verify: Eligibility rules, geo/exclusivity limits, any sales certifications, realistic onboarding time, and any unpaid implementation work (hidden cost).
- Commission & attribution: Recurring % or one-time bounty, payout cadence and hold period, cookie/lead-lock window (aim for 90–120 days), and clawback rules.
- Enablement you’ll actually use: Dedicated partner manager, ready-to-send decks and comparison one-pagers, link/asset library, sandbox/demo environment, and a transparent partner dashboard.
- Support that saves deals: Live chat/email/phone for you and your merchants; slow responses = lost referrals and churn. Ask for SLA or typical first-response times.
- Integrations & exposure: Marketplace listing options, core integrations (POS, payments, inventory, reservations), and a co-marketing cadence (webinars, case studies, blog features) to keep leads flowing.
- Data & reporting: Access to lead status, payout forecasts, MRR per account, churn flags, and exportable reports for your own CRM.
- Legal & brand rules: What’s allowed in ads (brand bidding?), content usage, logo/co-branding guidelines, and termination terms.
- Try before you commit: Ask for the agreement template, commission ladder, reporting screenshots, and a simple payback calculator to validate ROI on your client mix.
Where to Find Software Reviews?
- App stores: Apple App Store & Google Play (look at recent reviews, version notes, and responses).
- Vendor marketplaces: Partner/App Market listings (filter by restaurant category; read pro/cons from real operators).
- Third-party review sites: G2, Capterra, GetApp (sort by Newest and Company Size similar to your clients).
- Communities: Facebook/Reddit groups for restaurant owners, industry Slack/Discords, and local association forums.
- Your pipeline: Ask prospects what they’re switching from and why—then verify by running a short user interview with 2–3 existing merchants.
Which Products Sell the Most in the Restaurant Industry?
Focus on tools that drive direct revenue or cut obvious costs—these are easiest to sell and keep.
- Online ordering (web + branded app): Direct, commission-free orders; upsells, saved profiles, push notifications = higher order frequency and AOV.
- POS & payments: Core checkout + KDS/handhelds; reduces errors, speeds service, centralizes reporting.
- Loyalty & marketing automation: Points, coupons, email/SMS, win-backs; predictable repeat business with minimal manual work.
- Delivery & driver management: Dispatch, live tracking, proof of delivery; faster on-time rates and fewer support calls.
- Order aggregation: One screen for marketplace tablets; fewer missed tickets, cleaner ops.
- Inventory & cost control: Recipe costing, waste tracking, vendor pricing; protects margin and informs menu engineering.
How to use this: lead with online ordering/app + POS for immediate revenue impact, bundle loyalty/marketing for retention, and add aggregation + delivery to clean up operations.
I wrote this guide to help agencies, consultants, developers, and creators pick a partner program that adds a real, recurring revenue stream—not just a one-time bounty.
You get a side-by-side terms table, a simple 12-month ROI calculations, and a short checklist so you can quickly choose programs that fit your model and start earning faster.
Frequently Asked Questions (FAQ)
How quickly can I start earning commissions?
Usually 2–4 weeks: Apply, get approved, submit first lead or publish your tracking link, payout after the customer is active/live (often a 7–30 day hold).
What’s the minimum I need to get started?
Basic: approved application, tracking/portal access, and one qualified lead (or traffic for affiliates). Resellers also need invoicing/billing set up.
Do I need experience to join?
Not always. Affiliate/Referral: no formal experience required. Reseller/Integrator: helpful to have client service/process experience to close and retain accounts.
Do I need a registered company, or can I join as an individual?
Most programs accept individuals (tax form + bank/PayPal/ACH). Reseller/ISO tracks often require a registered business for invoicing, contracts, and tax compliance.