Tax Evasion from Cross-Border Fraud: Does Digitalization Make a Difference?
November 13, 2020
Preview Citation
Format: Chicago
Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Digitalization, Imports, International trade, Revenue administration, Tariffs, Tax evasion, Taxes, Technology, Value-added tax
Keywords: Africa, Carousel fraud, Digitalization, Digitalization index, East Africa, E-government, Europe, Fiscal policy, Government policy, Imports, North Africa, Panel data, Sub-Saharan Africa, Tariff revenue, Tariffs, Tax authority, Tax evasion, Taxation, Technology, Transaction data, Value-added tax, VAT revenue, WP
Publication Details
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Pages:
16
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Volume:
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DOI:
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Issue:
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Series:
Working Paper No. 2020/245
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Stock No:
WPIEA2020245
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ISBN:
9781513561189
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ISSN:
1018-5941