중남미
연구정보
[경제] Enhancing Tax Compliance in the Dominican Republic Through Risk-based VAT Invoice Management
중남미 기타 국외연구자료 연구보고서 - IMF 발간일 : 2021-09-10 등록일 : 2022-09-30 원문링크
Invoices document economic transactions and are thus critical to assess tax liabilities. We study a reform in the Dominican Republic that aimed to integrate invoice management into a broader, more comprehensive, risk-based compliance strategy. By rationing authorized invoices based on an extra scrutiny of each taxpayer’s compliance history, the reform led to significant and persistent improvements on filing, payment, and information reporting obligations and a modest increase in reported tax liabilities. Our study shows that deterrence effects over compliance behaviors are strengthened when the tax administration makes explicit and active use of taxpayers’ information, no matter if the invoicing framework is paper-based or electronic.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
| 이전글 | [경영] Missing Information : Why Don’t More Firms Seek Out Business Advice ? | 2022-09-25 |
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| 다음글 | [농업경제] The Next Generation of Agricultural Producers in Latin America | 2022-09-30 |
