Journal
APPLIED ECONOMICS LETTERS
Volume 30, Issue 10, Pages 1314-1317Publisher
ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
DOI: 10.1080/13504851.2022.2053045
Keywords
Value-added tax; tax assessment; thresholds; Taiwan
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Based on a dataset from Taiwan's unique two-tier VAT thresholds, this paper suggests that poor assessment of business entities' sales by the tax authority has led to severe underestimation of sales amount, resulting in a shortfall of tax revenue from small businesses and emphasizing the importance of tax enforcement.
Based on a dataset from the unique two-tier VAT (value-added tax) thresholds in Taiwan, this paper suggests that poor assessment of the sales of business entities by the competent tax authority has brought about severe underestimates of the amount of sales. It has resulted in a shortfall of tax revenue from small business entities and underscores the importance of tax enforcement.
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