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...
| フォーマット: | 雑誌 |
|---|---|
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
2021.
|
| シリーズ: | IMF Working Papers; Working Paper ;
No. 2021/040 |
| オンライン･アクセス: | Full text available on IMF |