Taxing Informal and Hard to Tax Sectors
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Beschrijving
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Analyzing ways to tax informal and hard-to-tax sectors, this publication shows how developing economies in Asia and the Pacific can harness data-driven strategies to build fiscal capacity while maintaining production efficiency and equity. Drawing on a study of 17 ADB developing member countries and on detailed case studies from India, Pakistan, and Viet Nam, the authors explore issues such as institutional weaknesses and barriers to formalization. They explain how smart enforcement can help increase collection and crack down on evasion. Emphasizing the need to fine-tune interventions toward the agricultural sector, they examine how targeted policies can impact levels of informality, reduce the burden on small businesses, and boost revenue outcomes.
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Beschrijving
(1)
Analyzing ways to tax informal and hard-to-tax sectors, this publication shows how developing economies in Asia and the Pacific can harness data-driven strategies to build fiscal capacity while maintaining production efficiency and equity. Drawing on a study of 17 ADB developing member countries and on detailed case studies from India, Pakistan, and Viet Nam, the authors explore issues such as institutional weaknesses and barriers to formalization. They explain how smart enforcement can help increase collection and crack down on evasion. Emphasizing the need to fine-tune interventions toward the agricultural sector, they examine how targeted policies can impact levels of informality, reduce the burden on small businesses, and boost revenue outcomes.
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