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...

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Bibliographic Details
Main Authors: Awasthi, Rajul, Engelschalk, Michael
Language:English
Published: World Bank, Washington, DC 2018
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