Non-compliance can be down to more than just intentional evasion – taxpaying can be time-consuming, complicated and costly. Tackling compliance costs can help. For many countries, digitalisation is top of the list….
VAT’s self-enforcement mechanism is powerful and also its greatest weakness. In Rwanda, China and Ethiopia, e-invoicing systems show promising early results in improving enforcement and compliance….
“Designing better tax policies for DFS requires understanding the factors that enable using DFS, and its potential impacts” writes Adrienne Lees & Philip Mader in their first blog for the ICTD….
