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240607 ||| eng |
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|a 9781513595924
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|a Alonso, Cristian
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|a Enhancing Tax Compliance in the Dominican Republic Through Risk-based VAT Invoice Management
|c Cristian Alonso, Ledys Feliz, Patricia Gil, Miguel Pecho
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2021
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| 300 |
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|a 32 pages
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| 651 |
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4 |
|a Dominican Republic
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| 653 |
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|a Fiscal Policies and Behavior of Economic Agents: Firm
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Taxes
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| 653 |
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|a Corporate Finance and Governance: General
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| 653 |
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|a Small business
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| 653 |
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|a Economics
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| 653 |
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|a Informal sector
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| 653 |
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|a Personal Income and Other Nonbusiness Taxes and Subsidies
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| 653 |
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|a Taxation, Subsidies, and Revenue: General
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| 653 |
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|a Economic sectors
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| 653 |
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|a Small and medium enterprises
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| 653 |
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|a Tax arrears management
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| 653 |
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|a Tax administration core functions
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| 653 |
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|a Ownership & organization of enterprises
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| 653 |
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|a Revenue administration
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| 653 |
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|a Corporate Finance
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| 653 |
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|a Tax Evasion and Avoidance
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Value-added tax
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| 653 |
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|a Taxation
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| 653 |
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|a Spendings tax
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| 653 |
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|a Currency crises
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| 653 |
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|a Economics of specific sectors
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| 653 |
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|a Firm Behavior: Empirical Analysis
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| 653 |
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|a Economic & financial crises & disasters
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| 653 |
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|a Economics: General
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Income tax
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| 653 |
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|a Income and capital gains taxes
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| 653 |
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|a Tax administration and procedure
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| 700 |
1 |
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|a Feliz, Ledys
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| 700 |
1 |
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|a Gil, Patricia
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| 700 |
1 |
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|a Pecho, Miguel
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| 041 |
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|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
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|a IMF Working Papers
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| 028 |
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|a 10.5089/9781513595924.001
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| 856 |
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|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
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|a 330
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|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
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