Taxing the Small: Fostering Tax Compliance Among Small Enterprises in Developing Countries
AbstractWe first discuss a more nuanced view of the tax compliance game from the evolving perspective of behavioral economics. This discussion is followed by a more traditional analysis of issues related to taxation of the small drawing on recent insights and policy interventions. Our discussion generally blends issues of tax structure with various facets of tax administration and enforcement. In most instances the tax instrument in question is the VAT since it is the dominant revenue source in most developing countries, though we recognize there are compliance problems with all revenue instruments.
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Bibliographic InfoPaper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper1310.
Length: 30 pages
Date of creation: 07 Apr 2013
Date of revision:
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Web page: http://aysps.gsu.edu/isp/index.html
This paper has been announced in the following NEP Reports:
- NEP-ACC-2013-05-24 (Accounting & Auditing)
- NEP-ALL-2013-05-24 (All new papers)
- NEP-IUE-2013-05-24 (Informal & Underground Economics)
- NEP-PBE-2013-05-24 (Public Economics)
- NEP-PUB-2013-05-24 (Public Finance)
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