Taxation and the shadow economy : how the tax system can stimulate and enforce the formalization of business activities (anglais)

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 all developing countries. This paper shows the apparent strong negative correlation between the use of electronic or formal payments and the size of the shadow economy and reviews the approaches used by...

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INFORMATION

Auteur

Awasthi,Rajul;

Engelschalk,Michael;
Date du document
2018/03/30
Type de document
Document de travail de recherche sur les politiques
Numéro du rapport
WPS8391
Volume
1
Total Volume(s)
1
Pays
Monde,
Région
Autres,
Date de publication
2018/03/30
Disclosure Status
Disclosed
Titre du rapport
Taxation and the shadow economy : how the tax system can stimulate and enforce the formalization of business activities
Mots clé
shadow economy

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Taxation and the shadow economy : how the tax system can stimulate and enforce the formalization of business activities (anglais)

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