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...
Latvia’s Ministry of Finance requested the World Bank to collaborate on a review of the country’s tax system as input for the design a medium-term tax strategy. The motivation behind the tax review is...
The paper analyzes the design of simplified small business tax regimes in Eastern Europe and Central Asia and the impact of such regimes on small business tax compliance. Although many approaches for tax...
In 2010, after two decades of rapid economic growth, Vietnam passed the threshold to become a lower-middle-income economy. Sustained market-oriented reforms combined with intensive efforts to integrate...
In 2010, after two decades of rapid economic growth, Vietnam passed the threshold to become a lower-middle-income economy. Sustained market-oriented reforms combined with intensive efforts to integrate...
This toolkit provides a number of options for reforming the tax system to facilitate small business compliance. While it does include some tax administration reform options, the focus of the toolkit is...
With the move to a market economy the number of small businesses has grown substantially in most transition countries. However, complicated tax laws and administrative practices as well as the lack of...
This report contains many policy recommendations which are recognized by the Government, but they cannot all be implemented at once. While the Government has made progress in addressing a number of these...