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Tax obsessions: Taxpayer registration and the “informal sector” in sub‐Saharan Africa
MOTIVATION: There are three puzzling features of sub‐Saharan African tax systems: tax administrations maintain records on vast numbers of small enterprises that actually provide no revenue; they continually invest resources into registering even more of these “unproductive taxpayers”; and discussion...
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
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John Wiley and Sons Inc.
2022
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| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10100374/ https://www.ncbi.nlm.nih.gov/pubmed/37063414 http://dx.doi.org/10.1111/dpr.12649 |