What impairs the "money machine" of VAT in developing countries?
Harsha Konara Mudiyanselage, Shawn Xiaoguang Chen
| Year of publication: |
2022
|
|---|---|
| Authors: | Mudiyanselage, Harsha Konara ; Chen, Shawn Xiaoguang |
| Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 29.2022, 5, p. 1128-1159
|
| Subject: | Informal economy | Tax capacity | Value added tax | Umsatzsteuer | Sales tax | Entwicklungsländer | Developing countries | Informelle Wirtschaft |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-021-09705-x [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013438479