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 |