Innovations in Tax Compliance : Conceptual Framework
This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only str...
Main Authors: | , , , , |
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Format: | Working Paper |
Language: | English |
Published: |
World Bank, Washington, DC
2019
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Subjects: | |
Online Access: | http://documents.worldbank.org/curated/en/816431569957130111/Innovations-in-Tax-Compliance-Conceptual-Framework http://hdl.handle.net/10986/32492 |