Becoming Legible to the State : The Role of Detection and Enforcement Capacity in Tax Compliance
Tax revenue in many low-income countries is inadequate for funding government investment in infrastructure and public services. This paper examines two dimensions of low state capacity that hinder tax collection: the inability to ascertain the tax...
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| Format: | Working Paper |
| Language: | English |
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World Bank, Washington, DC
2021
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| Online Access: | http://documents.worldbank.org/curated/undefined/589171637156811373/Becoming-Legible-to-the-State-The-Role-of-Detection-and-Enforcement-Capacity-in-Tax-Compliance http://hdl.handle.net/10986/36605 |