Effect of the Shadow Economy on Tax Reform in Developing Countries
The present analysis has examined the effect of the shadow economy on tax reform in developing countries. The first type of tax reform is the “structural tax reform” (STR) characterized by large episodes of tax revenue mobilization, identified by Akitoby et al. (2020) [Tax revenue mobilization episo...
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| Format: | Article |
| Language: | English |
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MDPI AG
2023-03-01
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| Series: | Economies |
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| Online Access: | https://www.mdpi.com/2227-7099/11/3/96 |