Taxation and the Shadow Economy : How the Tax System Can Stimulate and Enforce the Formalization of Business Activities

Taxation and the Shadow Economy : How the Tax System Can Stimulate and Enforce the Formalization of Business Activities

Cash transactions for goods and services in which no receipts are issued greatly increase the risk of tax evasion. Despite the availability of banking services and alternative payment, key sectors of the economy remain largely cash-based in almost...

Full description

Bibliographic Details
Main Authors: Awasthi, Rajul, Engelschalk, Michael
Format: Working Paper
Language:English
Published: World Bank, Washington, DC 2018
Subjects:
SHADOW ECONOMY
TAX ADMINISTRATION
TAXATION
FORMAL ECONOMY
INFORMALITY
TAX COMPLIANCE
TAX POLICY
TAX EVASION
INFORMAL SECTOR
Online Access:http://documents.worldbank.org/curated/en/497071522428886160/Taxation-and-the-shadow-economy-how-the-tax-system-can-stimulate-and-enforce-the-formalization-of-business-activities
http://hdl.handle.net/10986/29603

Internet

http://documents.worldbank.org/curated/en/497071522428886160/Taxation-and-the-shadow-economy-how-the-tax-system-can-stimulate-and-enforce-the-formalization-of-business-activities
http://hdl.handle.net/10986/29603

Similar Items