Gnangnon, Sèna Kimm - In: Economies : open access journal 11 (2023) 3, pp. 1-49
The present analysis has examined the effect of the shadow economy on tax reform in developing countries. The first … type of tax reform is the "structural tax reform" (STR) characterized by large episodes of tax revenue mobilization … of tax policy and revenue administration that truly led to increases in tax revenue. The second type of tax reform is …