Tax Evasion from Cross-Border Fraud : Does Digitalization Make a Difference? /
How can governments reduce the prevalence of cross-border tax fraud? This paper argues that the use of digital technologies offers an opportunity to reduce fraud and increase government revenue. Using data on intra-EU and world trade transactions, we present evidence that (i) cross-border trade tax...
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| 其他作者: | , |
| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2020.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2020/245 |
| 在線閱讀: | Full text available on IMF |