Value-added tax (VAT) is the largest source of tax revenue for many developing country governments, and sales-based registration thresholds are a ubiquitous design feature.
Transactions in developing economies are becoming increasingly cashless.
This paper investigates the effect of electronic payments technology on firms’ tax compliance in a large developing economy.
As part of the Centre for Training and Research in Public Finance and Policy's (CTRPFP) annual Trainin
This note summarises ongoing work being undertaken by Lucie Gadenne, Tushar Nandi and Roland Rathelot on the scale and nature of supply chain distortions in West Bengal. Earlier work examined
In the context of disappointing revenue figures – which were down 5% year-on-year in October – the Government of India has constituted a high-level committee to suggest reforms to the Goods and Ser
