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...
| Main Authors: | , |
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| Format: | Working Paper |
| Language: | English |
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World Bank, Washington, DC
2018
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| Subjects: | |
| 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 |