Encouraging Formal Invoicing and Reducing the VAT Impact on Low-Income individuals /
This paper analyses and compares two different groups of tools, the first to encourage the use of invoices (or payment systems) and the second to refund the VAT to low-income individuals. The analysis contributes to the existing literature by providing a clear characterization between these two grou...
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| Format: | Book |
| Language: | English |
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Washington, D.C. :
International Monetary Fund,
2021
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| Series: | IMF Working Papers; Working Paper ;
No. 2021/040 IMF eLibrary |
| Subjects: |