Encouraging Formal Invoicing and Reducing the VAT Impact on Low-Income individuals.
This paper analyses and compares two different groups of tools, the first to encourage the use of invoices (or payment systems) and the second to refund the VAT to low-income individuals. The analysis contributes to the existing literature by providing a clear characterization between these two grou...
| Format: | Žurnal |
|---|---|
| Jezik: | English |
| Izdano: |
Washington, D.C. :
International Monetary Fund,
2021.
|
| Serija: | IMF Working Papers; Working Paper ;
No. 2021/040 |
| Online pristup: | Full text available on IMF |