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Enhancing Tax Compliance in the Dominican Republic Through Risk-based VAT Invoice Management
Language: en
Pages: 32
Authors: Cristian Alonso
Categories: Business & Economics
Type: BOOK - Published: 2021-09-10 - Publisher: International Monetary Fund

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Invoices document economic transactions and are thus critical to assess tax liabilities. We study a reform in the Dominican Republic that aimed to integrate inv
How to Manage Value-Added Tax Refunds
Language: en
Pages: 29
Authors: Mario Pessoa
Categories: Business & Economics
Type: BOOK - Published: 2021-05-10 - Publisher: International Monetary Fund

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The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administration
Tax Administration Reform in China
Language: en
Pages: 67
Authors: John Brondolo
Categories: Business & Economics
Type: BOOK - Published: 2016-03-17 - Publisher: International Monetary Fund

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Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ complia
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
Language: en
Pages: 355
Authors: OECD
Categories:
Type: BOOK - Published: 2021-09-15 - Publisher: OECD Publishing

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This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their admin
Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency
Language: en
Pages: 56
Authors: Peter Casey
Categories: Business & Economics
Type: BOOK - Published: 2015-03-30 - Publisher: International Monetary Fund

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Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added