|
|
|
|
| LEADER |
02987nmm a2200637 u 4500 |
| 001 |
EB002214257 |
| 003 |
EBX01000000000000001351218 |
| 005 |
00000000000000.0 |
| 007 |
cr||||||||||||||||||||| |
| 008 |
240607 ||| eng |
| 020 |
|
|
|a 9781513595924
|
| 100 |
1 |
|
|a Alonso, Cristian
|
| 245 |
0 |
0 |
|a Enhancing Tax Compliance in the Dominican Republic Through Risk-based VAT Invoice Management
|c Cristian Alonso, Ledys Feliz, Patricia Gil, Miguel Pecho
|
| 260 |
|
|
|a Washington, D.C.
|b International Monetary Fund
|c 2021
|
| 300 |
|
|
|a 32 pages
|
| 651 |
|
4 |
|a Dominican Republic
|
| 653 |
|
|
|a Public finance & taxation
|
| 653 |
|
|
|a Value-added tax
|
| 653 |
|
|
|a Taxation, Subsidies, and Revenue: General
|
| 653 |
|
|
|a Informal sector
|
| 653 |
|
|
|a Economics
|
| 653 |
|
|
|a Taxes
|
| 653 |
|
|
|a Revenue administration
|
| 653 |
|
|
|a Tax administration and procedure
|
| 653 |
|
|
|a Tax Evasion and Avoidance
|
| 653 |
|
|
|a Business Taxes and Subsidies
|
| 653 |
|
|
|a Ownership & organization of enterprises
|
| 653 |
|
|
|a Fiscal Policies and Behavior of Economic Agents: Firm
|
| 653 |
|
|
|a Personal Income and Other Nonbusiness Taxes and Subsidies
|
| 653 |
|
|
|a Corporate Finance
|
| 653 |
|
|
|a Economics: General
|
| 653 |
|
|
|a Currency crises
|
| 653 |
|
|
|a Economic sectors
|
| 653 |
|
|
|a Macroeconomics
|
| 653 |
|
|
|a Taxation
|
| 653 |
|
|
|a Small business
|
| 653 |
|
|
|a Tax arrears management
|
| 653 |
|
|
|a Income and capital gains taxes
|
| 653 |
|
|
|a Economics of specific sectors
|
| 653 |
|
|
|a Corporate Finance and Governance: General
|
| 653 |
|
|
|a Firm Behavior: Empirical Analysis
|
| 653 |
|
|
|a Income tax
|
| 653 |
|
|
|a Spendings tax
|
| 653 |
|
|
|a Economic & financial crises & disasters
|
| 653 |
|
|
|a Tax administration core functions
|
| 653 |
|
|
|a Small and medium enterprises
|
| 700 |
1 |
|
|a Feliz, Ledys
|
| 700 |
1 |
|
|a Gil, Patricia
|
| 700 |
1 |
|
|a Pecho, Miguel
|
| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
|
| 989 |
|
|
|b IMF
|a International Monetary Fund
|
| 490 |
0 |
|
|a IMF Working Papers
|
| 028 |
5 |
0 |
|a 10.5089/9781513595924.001
|
| 856 |
4 |
0 |
|u https://elibrary.imf.org/view/journals/001/2021/231/001.2021.issue-231-en.xml?cid=465406-com-dsp-marc
|x Verlag
|3 Volltext
|
| 082 |
0 |
|
|a 330
|
| 520 |
|
|
|a 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
|