Enhancing Tax Compliance in the Dominican Republic Through Risk-based VAT Invoice Management / Cristian Alonso, Ledys Feliz, Patricia Gil, Miguel Pecho.
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 scrut...
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| Online Access: |
Full Text (via IMF e-Library) |
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| Main Author: | |
| Other Authors: | , , |
| Format: | eBook |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2021.
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| Series: | IMF working paper ;
WP/2021/231. |
| Subjects: |