Paying Taxes 2016
Since the first edition of paying taxes, and especially following the global financial crisis, the media, the public, and many policymakers have become increasingly interested in how international tax systems operate. Most recently the focus has been the work initiated by the G20 and carried out by the Organization of Economic Cooperation and Development (OECD) on base erosion and profit shifting (BEPS). The BEPS agenda however does not consider what some commentators will consider to be equally important issues for developing economies, including how to enhance the administrative capacities of tax authorities, reduce the informal economy, and corruption while promoting growth and investment. The paying taxes study, with its emphasis on efficient tax compliance and straightforward tax regimes provides valuable insight into many of these developing country issues. It can be an invaluable source of information to decision-makers, providing an independent assessment of whether interventions are resulting in a simplified compliance process for a standardized domestic model business. Governments also often find it useful to be able to learn from the experience of economies in their peer group and to consider whether a measure adopted elsewhere may be relevant for the economy.
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dig-okr-1098623780 |
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dig-okr-10986237802024-08-07T20:02:54Z Paying Taxes 2016 World Bank Group PwC TAX INCENTIVES TAX ENFORCEMENT TAX RESEARCH DEFICIT CORPORATION TAX INTEREST INCOME LIABILITY EQUIPMENT ACCOUNTING TAX DEDUCTIBLE EXCISE TAXES PROPERTY TAX ADDED TAX CORPORATE TAX RATE WITHHOLDING TAX INTEREST TAX COMPLIANCE COSTS PUBLIC INVESTMENTS EXCHANGE PROGRESSIVE TAX TAXATION LEVELS TAX COLLECTION TAXPAYER COMPLIANCE REVENUES SALES TAX FINANCIAL STATEMENTS CONSUMPTION TAXES TAX BENEFITS TAX SIMPLIFICATION TAX COMPLIANCE TAX SYSTEMS TAX STRUCTURES TAX INCOME TAX TAXABLE INCOME TAX LEGISLATION CORPORATE INCOME TAX DEVELOPING COUNTRY WEALTH TAX ELECTRONIC BANKING BUDGET INTEREST EXPENSE TAX WEDGE TAX AUDITS CAPITAL GAINS CORPORATE INCOME TAXES TAX TREATIES TAX REGULATIONS DIRECT TAXATION TAX LIABILITIES SALES TAXES TAX EXEMPTIONS TRANSFER TAX TURNOVER TAXES MONETARY FUND VALUE ADDED TAX DEFICITS RETURN CONSUMPTION TAX TAX BASE BUDGET DEFICITS TAX REVENUES FINANCE CORPORATE TAX TAX RECEIPTS TAXES TAX REFORMS TAX OFFICES GLOBAL ECONOMIES FISCAL DEFICIT TRANSACTIONS INCOME TAXES VALUE ADDED TAXES TAX CREDIT GOOD TAX RATE TRANSPARENCY PROPERTY TAXES TRANSFER TAXES ESTATE TAX FLAT TAX FINANCIAL CRISIS TURNOVER FUTURE TAX LAWS BUSINESS TAXES RETURNS TAX INCREASES TAX REGIMES CASH INFLOWS ENVIRONMENTAL TAXES GOVERNMENT REVENUE ALTERNATIVE MINIMUM TAX PROPERTY TRANSPORT TAX TAX EVASION ENVIRONMENTAL TAX PROPERTIES SINGLE TAX TAX RATES TAX LIABILITY CAPITAL GAINS TAX PAYROLL TAXES TAX REVENUE LEVY INSURANCE EMPLOYMENT TAXES INSURANCE PREMIUMS TAXATION PERSONAL INCOME TAX PAYROLL TAX TAX LAW TAX ACCOUNTING TAX CREDITS GOODS SECURITY TAX ASSESSMENTS LAND TAX INVESTMENT TAX WEDGES SHARE ADDED TAXES TAX SYSTEM TAXPAYERS BUSINESS TAX TAX ADMINISTRATION REVENUE TAX ASSESSMENT TAX POLICY LEVIES PROFIT TAX DEDUCTIONS INVESTMENTS LENDING EMPLOYMENT TAX DEDUCTIONS TAX REFORM TAX RETURN TAX COLLECTORS EXPENDITURE TAXES CARBON TAX PROFITS FINANCIAL SYSTEMS TAX CONSTRAINTS PAYMENT SYSTEMS TAX REFUNDS TAX RETURNS REGISTRATION TAX TAX REDUCTIONS TAX RULINGS TAX OBLIGATIONS TAX AUDITING Since the first edition of paying taxes, and especially following the global financial crisis, the media, the public, and many policymakers have become increasingly interested in how international tax systems operate. Most recently the focus has been the work initiated by the G20 and carried out by the Organization of Economic Cooperation and Development (OECD) on base erosion and profit shifting (BEPS). The BEPS agenda however does not consider what some commentators will consider to be equally important issues for developing economies, including how to enhance the administrative capacities of tax authorities, reduce the informal economy, and corruption while promoting growth and investment. The paying taxes study, with its emphasis on efficient tax compliance and straightforward tax regimes provides valuable insight into many of these developing country issues. It can be an invaluable source of information to decision-makers, providing an independent assessment of whether interventions are resulting in a simplified compliance process for a standardized domestic model business. Governments also often find it useful to be able to learn from the experience of economies in their peer group and to consider whether a measure adopted elsewhere may be relevant for the economy. 2016-03-01T19:15:36Z 2016-03-01T19:15:36Z 2016 Report Rapport Informe http://documents.worldbank.org/curated/en/2016/02/25968293/paying-taxes-2016 https://hdl.handle.net/10986/23780 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank application/pdf text/plain World Bank, Washington, DC |
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Banco Mundial |
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Estados Unidos |
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Bibliográfico |
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En linea |
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dig-okr |
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biblioteca |
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America del Norte |
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Biblioteca del Banco Mundial |
| language |
English en_US |
| topic |
TAX INCENTIVES TAX ENFORCEMENT TAX RESEARCH DEFICIT CORPORATION TAX INTEREST INCOME LIABILITY EQUIPMENT ACCOUNTING TAX DEDUCTIBLE EXCISE TAXES PROPERTY TAX ADDED TAX CORPORATE TAX RATE WITHHOLDING TAX INTEREST TAX COMPLIANCE COSTS PUBLIC INVESTMENTS EXCHANGE PROGRESSIVE TAX TAXATION LEVELS TAX COLLECTION TAXPAYER COMPLIANCE REVENUES SALES TAX FINANCIAL STATEMENTS CONSUMPTION TAXES TAX BENEFITS TAX SIMPLIFICATION TAX COMPLIANCE TAX SYSTEMS TAX STRUCTURES TAX INCOME TAX TAXABLE INCOME TAX LEGISLATION CORPORATE INCOME TAX DEVELOPING COUNTRY WEALTH TAX ELECTRONIC BANKING BUDGET INTEREST EXPENSE TAX WEDGE TAX AUDITS CAPITAL GAINS CORPORATE INCOME TAXES TAX TREATIES TAX REGULATIONS DIRECT TAXATION TAX LIABILITIES SALES TAXES TAX EXEMPTIONS TRANSFER TAX TURNOVER TAXES MONETARY FUND VALUE ADDED TAX DEFICITS RETURN CONSUMPTION TAX TAX BASE BUDGET DEFICITS TAX REVENUES FINANCE CORPORATE TAX TAX RECEIPTS TAXES TAX REFORMS TAX OFFICES GLOBAL ECONOMIES FISCAL DEFICIT TRANSACTIONS INCOME TAXES VALUE ADDED TAXES TAX CREDIT GOOD TAX RATE TRANSPARENCY PROPERTY TAXES TRANSFER TAXES ESTATE TAX FLAT TAX FINANCIAL CRISIS TURNOVER FUTURE TAX LAWS BUSINESS TAXES RETURNS TAX INCREASES TAX REGIMES CASH INFLOWS ENVIRONMENTAL TAXES GOVERNMENT REVENUE ALTERNATIVE MINIMUM TAX PROPERTY TRANSPORT TAX TAX EVASION ENVIRONMENTAL TAX PROPERTIES SINGLE TAX TAX RATES TAX LIABILITY CAPITAL GAINS TAX PAYROLL TAXES TAX REVENUE LEVY INSURANCE EMPLOYMENT TAXES INSURANCE PREMIUMS TAXATION PERSONAL INCOME TAX PAYROLL TAX TAX LAW TAX ACCOUNTING TAX CREDITS GOODS SECURITY TAX ASSESSMENTS LAND TAX INVESTMENT TAX WEDGES SHARE ADDED TAXES TAX SYSTEM TAXPAYERS BUSINESS TAX TAX ADMINISTRATION REVENUE TAX ASSESSMENT TAX POLICY LEVIES PROFIT TAX DEDUCTIONS INVESTMENTS LENDING EMPLOYMENT TAX DEDUCTIONS TAX REFORM TAX RETURN TAX COLLECTORS EXPENDITURE TAXES CARBON TAX PROFITS FINANCIAL SYSTEMS TAX CONSTRAINTS PAYMENT SYSTEMS TAX REFUNDS TAX RETURNS REGISTRATION TAX TAX REDUCTIONS TAX RULINGS TAX OBLIGATIONS TAX AUDITING TAX INCENTIVES TAX ENFORCEMENT TAX RESEARCH DEFICIT CORPORATION TAX INTEREST INCOME LIABILITY EQUIPMENT ACCOUNTING TAX DEDUCTIBLE EXCISE TAXES PROPERTY TAX ADDED TAX CORPORATE TAX RATE WITHHOLDING TAX INTEREST TAX COMPLIANCE COSTS PUBLIC INVESTMENTS EXCHANGE PROGRESSIVE TAX TAXATION LEVELS TAX COLLECTION TAXPAYER COMPLIANCE REVENUES SALES TAX FINANCIAL STATEMENTS CONSUMPTION TAXES TAX BENEFITS TAX SIMPLIFICATION TAX COMPLIANCE TAX SYSTEMS TAX STRUCTURES TAX INCOME TAX TAXABLE INCOME TAX LEGISLATION CORPORATE INCOME TAX DEVELOPING COUNTRY WEALTH TAX ELECTRONIC BANKING BUDGET INTEREST EXPENSE TAX WEDGE TAX AUDITS CAPITAL GAINS CORPORATE INCOME TAXES TAX TREATIES TAX REGULATIONS DIRECT TAXATION TAX LIABILITIES SALES TAXES TAX EXEMPTIONS TRANSFER TAX TURNOVER TAXES MONETARY FUND VALUE ADDED TAX DEFICITS RETURN CONSUMPTION TAX TAX BASE BUDGET DEFICITS TAX REVENUES FINANCE CORPORATE TAX TAX RECEIPTS TAXES TAX REFORMS TAX OFFICES GLOBAL ECONOMIES FISCAL DEFICIT TRANSACTIONS INCOME TAXES VALUE ADDED TAXES TAX CREDIT GOOD TAX RATE TRANSPARENCY PROPERTY TAXES TRANSFER TAXES ESTATE TAX FLAT TAX FINANCIAL CRISIS TURNOVER FUTURE TAX LAWS BUSINESS TAXES RETURNS TAX INCREASES TAX REGIMES CASH INFLOWS ENVIRONMENTAL TAXES GOVERNMENT REVENUE ALTERNATIVE MINIMUM TAX PROPERTY TRANSPORT TAX TAX EVASION ENVIRONMENTAL TAX PROPERTIES SINGLE TAX TAX RATES TAX LIABILITY CAPITAL GAINS TAX PAYROLL TAXES TAX REVENUE LEVY INSURANCE EMPLOYMENT TAXES INSURANCE PREMIUMS TAXATION PERSONAL INCOME TAX PAYROLL TAX TAX LAW TAX ACCOUNTING TAX CREDITS GOODS SECURITY TAX ASSESSMENTS LAND TAX INVESTMENT TAX WEDGES SHARE ADDED TAXES TAX SYSTEM TAXPAYERS BUSINESS TAX TAX ADMINISTRATION REVENUE TAX ASSESSMENT TAX POLICY LEVIES PROFIT TAX DEDUCTIONS INVESTMENTS LENDING EMPLOYMENT TAX DEDUCTIONS TAX REFORM TAX RETURN TAX COLLECTORS EXPENDITURE TAXES CARBON TAX PROFITS FINANCIAL SYSTEMS TAX CONSTRAINTS PAYMENT SYSTEMS TAX REFUNDS TAX RETURNS REGISTRATION TAX TAX REDUCTIONS TAX RULINGS TAX OBLIGATIONS TAX AUDITING |
| spellingShingle |
TAX INCENTIVES TAX ENFORCEMENT TAX RESEARCH DEFICIT CORPORATION TAX INTEREST INCOME LIABILITY EQUIPMENT ACCOUNTING TAX DEDUCTIBLE EXCISE TAXES PROPERTY TAX ADDED TAX CORPORATE TAX RATE WITHHOLDING TAX INTEREST TAX COMPLIANCE COSTS PUBLIC INVESTMENTS EXCHANGE PROGRESSIVE TAX TAXATION LEVELS TAX COLLECTION TAXPAYER COMPLIANCE REVENUES SALES TAX FINANCIAL STATEMENTS CONSUMPTION TAXES TAX BENEFITS TAX SIMPLIFICATION TAX COMPLIANCE TAX SYSTEMS TAX STRUCTURES TAX INCOME TAX TAXABLE INCOME TAX LEGISLATION CORPORATE INCOME TAX DEVELOPING COUNTRY WEALTH TAX ELECTRONIC BANKING BUDGET INTEREST EXPENSE TAX WEDGE TAX AUDITS CAPITAL GAINS CORPORATE INCOME TAXES TAX TREATIES TAX REGULATIONS DIRECT TAXATION TAX LIABILITIES SALES TAXES TAX EXEMPTIONS TRANSFER TAX TURNOVER TAXES MONETARY FUND VALUE ADDED TAX DEFICITS RETURN CONSUMPTION TAX TAX BASE BUDGET DEFICITS TAX REVENUES FINANCE CORPORATE TAX TAX RECEIPTS TAXES TAX REFORMS TAX OFFICES GLOBAL ECONOMIES FISCAL DEFICIT TRANSACTIONS INCOME TAXES VALUE ADDED TAXES TAX CREDIT GOOD TAX RATE TRANSPARENCY PROPERTY TAXES TRANSFER TAXES ESTATE TAX FLAT TAX FINANCIAL CRISIS TURNOVER FUTURE TAX LAWS BUSINESS TAXES RETURNS TAX INCREASES TAX REGIMES CASH INFLOWS ENVIRONMENTAL TAXES GOVERNMENT REVENUE ALTERNATIVE MINIMUM TAX PROPERTY TRANSPORT TAX TAX EVASION ENVIRONMENTAL TAX PROPERTIES SINGLE TAX TAX RATES TAX LIABILITY CAPITAL GAINS TAX PAYROLL TAXES TAX REVENUE LEVY INSURANCE EMPLOYMENT TAXES INSURANCE PREMIUMS TAXATION PERSONAL INCOME TAX PAYROLL TAX TAX LAW TAX ACCOUNTING TAX CREDITS GOODS SECURITY TAX ASSESSMENTS LAND TAX INVESTMENT TAX WEDGES SHARE ADDED TAXES TAX SYSTEM TAXPAYERS BUSINESS TAX TAX ADMINISTRATION REVENUE TAX ASSESSMENT TAX POLICY LEVIES PROFIT TAX DEDUCTIONS INVESTMENTS LENDING EMPLOYMENT TAX DEDUCTIONS TAX REFORM TAX RETURN TAX COLLECTORS EXPENDITURE TAXES CARBON TAX PROFITS FINANCIAL SYSTEMS TAX CONSTRAINTS PAYMENT SYSTEMS TAX REFUNDS TAX RETURNS REGISTRATION TAX TAX REDUCTIONS TAX RULINGS TAX OBLIGATIONS TAX AUDITING TAX INCENTIVES TAX ENFORCEMENT TAX RESEARCH DEFICIT CORPORATION TAX INTEREST INCOME LIABILITY EQUIPMENT ACCOUNTING TAX DEDUCTIBLE EXCISE TAXES PROPERTY TAX ADDED TAX CORPORATE TAX RATE WITHHOLDING TAX INTEREST TAX COMPLIANCE COSTS PUBLIC INVESTMENTS EXCHANGE PROGRESSIVE TAX TAXATION LEVELS TAX COLLECTION TAXPAYER COMPLIANCE REVENUES SALES TAX FINANCIAL STATEMENTS CONSUMPTION TAXES TAX BENEFITS TAX SIMPLIFICATION TAX COMPLIANCE TAX SYSTEMS TAX STRUCTURES TAX INCOME TAX TAXABLE INCOME TAX LEGISLATION CORPORATE INCOME TAX DEVELOPING COUNTRY WEALTH TAX ELECTRONIC BANKING BUDGET INTEREST EXPENSE TAX WEDGE TAX AUDITS CAPITAL GAINS CORPORATE INCOME TAXES TAX TREATIES TAX REGULATIONS DIRECT TAXATION TAX LIABILITIES SALES TAXES TAX EXEMPTIONS TRANSFER TAX TURNOVER TAXES MONETARY FUND VALUE ADDED TAX DEFICITS RETURN CONSUMPTION TAX TAX BASE BUDGET DEFICITS TAX REVENUES FINANCE CORPORATE TAX TAX RECEIPTS TAXES TAX REFORMS TAX OFFICES GLOBAL ECONOMIES FISCAL DEFICIT TRANSACTIONS INCOME TAXES VALUE ADDED TAXES TAX CREDIT GOOD TAX RATE TRANSPARENCY PROPERTY TAXES TRANSFER TAXES ESTATE TAX FLAT TAX FINANCIAL CRISIS TURNOVER FUTURE TAX LAWS BUSINESS TAXES RETURNS TAX INCREASES TAX REGIMES CASH INFLOWS ENVIRONMENTAL TAXES GOVERNMENT REVENUE ALTERNATIVE MINIMUM TAX PROPERTY TRANSPORT TAX TAX EVASION ENVIRONMENTAL TAX PROPERTIES SINGLE TAX TAX RATES TAX LIABILITY CAPITAL GAINS TAX PAYROLL TAXES TAX REVENUE LEVY INSURANCE EMPLOYMENT TAXES INSURANCE PREMIUMS TAXATION PERSONAL INCOME TAX PAYROLL TAX TAX LAW TAX ACCOUNTING TAX CREDITS GOODS SECURITY TAX ASSESSMENTS LAND TAX INVESTMENT TAX WEDGES SHARE ADDED TAXES TAX SYSTEM TAXPAYERS BUSINESS TAX TAX ADMINISTRATION REVENUE TAX ASSESSMENT TAX POLICY LEVIES PROFIT TAX DEDUCTIONS INVESTMENTS LENDING EMPLOYMENT TAX DEDUCTIONS TAX REFORM TAX RETURN TAX COLLECTORS EXPENDITURE TAXES CARBON TAX PROFITS FINANCIAL SYSTEMS TAX CONSTRAINTS PAYMENT SYSTEMS TAX REFUNDS TAX RETURNS REGISTRATION TAX TAX REDUCTIONS TAX RULINGS TAX OBLIGATIONS TAX AUDITING World Bank Group PwC Paying Taxes 2016 |
| description |
Since the first edition of paying taxes,
and especially following the global financial crisis, the
media, the public, and many policymakers have become
increasingly interested in how international tax systems
operate. Most recently the focus has been the work initiated
by the G20 and carried out by the Organization of Economic
Cooperation and Development (OECD) on base erosion and
profit shifting (BEPS). The BEPS agenda however does not
consider what some commentators will consider to be equally
important issues for developing economies, including how to
enhance the administrative capacities of tax authorities,
reduce the informal economy, and corruption while promoting
growth and investment. The paying taxes study, with its
emphasis on efficient tax compliance and straightforward tax
regimes provides valuable insight into many of these
developing country issues. It can be an invaluable source of
information to decision-makers, providing an independent
assessment of whether interventions are resulting in a
simplified compliance process for a standardized domestic
model business. Governments also often find it useful to be
able to learn from the experience of economies in their peer
group and to consider whether a measure adopted elsewhere
may be relevant for the economy. |
| format |
Report |
| topic_facet |
TAX INCENTIVES TAX ENFORCEMENT TAX RESEARCH DEFICIT CORPORATION TAX INTEREST INCOME LIABILITY EQUIPMENT ACCOUNTING TAX DEDUCTIBLE EXCISE TAXES PROPERTY TAX ADDED TAX CORPORATE TAX RATE WITHHOLDING TAX INTEREST TAX COMPLIANCE COSTS PUBLIC INVESTMENTS EXCHANGE PROGRESSIVE TAX TAXATION LEVELS TAX COLLECTION TAXPAYER COMPLIANCE REVENUES SALES TAX FINANCIAL STATEMENTS CONSUMPTION TAXES TAX BENEFITS TAX SIMPLIFICATION TAX COMPLIANCE TAX SYSTEMS TAX STRUCTURES TAX INCOME TAX TAXABLE INCOME TAX LEGISLATION CORPORATE INCOME TAX DEVELOPING COUNTRY WEALTH TAX ELECTRONIC BANKING BUDGET INTEREST EXPENSE TAX WEDGE TAX AUDITS CAPITAL GAINS CORPORATE INCOME TAXES TAX TREATIES TAX REGULATIONS DIRECT TAXATION TAX LIABILITIES SALES TAXES TAX EXEMPTIONS TRANSFER TAX TURNOVER TAXES MONETARY FUND VALUE ADDED TAX DEFICITS RETURN CONSUMPTION TAX TAX BASE BUDGET DEFICITS TAX REVENUES FINANCE CORPORATE TAX TAX RECEIPTS TAXES TAX REFORMS TAX OFFICES GLOBAL ECONOMIES FISCAL DEFICIT TRANSACTIONS INCOME TAXES VALUE ADDED TAXES TAX CREDIT GOOD TAX RATE TRANSPARENCY PROPERTY TAXES TRANSFER TAXES ESTATE TAX FLAT TAX FINANCIAL CRISIS TURNOVER FUTURE TAX LAWS BUSINESS TAXES RETURNS TAX INCREASES TAX REGIMES CASH INFLOWS ENVIRONMENTAL TAXES GOVERNMENT REVENUE ALTERNATIVE MINIMUM TAX PROPERTY TRANSPORT TAX TAX EVASION ENVIRONMENTAL TAX PROPERTIES SINGLE TAX TAX RATES TAX LIABILITY CAPITAL GAINS TAX PAYROLL TAXES TAX REVENUE LEVY INSURANCE EMPLOYMENT TAXES INSURANCE PREMIUMS TAXATION PERSONAL INCOME TAX PAYROLL TAX TAX LAW TAX ACCOUNTING TAX CREDITS GOODS SECURITY TAX ASSESSMENTS LAND TAX INVESTMENT TAX WEDGES SHARE ADDED TAXES TAX SYSTEM TAXPAYERS BUSINESS TAX TAX ADMINISTRATION REVENUE TAX ASSESSMENT TAX POLICY LEVIES PROFIT TAX DEDUCTIONS INVESTMENTS LENDING EMPLOYMENT TAX DEDUCTIONS TAX REFORM TAX RETURN TAX COLLECTORS EXPENDITURE TAXES CARBON TAX PROFITS FINANCIAL SYSTEMS TAX CONSTRAINTS PAYMENT SYSTEMS TAX REFUNDS TAX RETURNS REGISTRATION TAX TAX REDUCTIONS TAX RULINGS TAX OBLIGATIONS TAX AUDITING |
| author |
World Bank Group PwC |
| author_facet |
World Bank Group PwC |
| author_sort |
World Bank Group |
| title |
Paying Taxes 2016 |
| title_short |
Paying Taxes 2016 |
| title_full |
Paying Taxes 2016 |
| title_fullStr |
Paying Taxes 2016 |
| title_full_unstemmed |
Paying Taxes 2016 |
| title_sort |
paying taxes 2016 |
| publisher |
World Bank, Washington, DC |
| publishDate |
2016 |
| url |
http://documents.worldbank.org/curated/en/2016/02/25968293/paying-taxes-2016 https://hdl.handle.net/10986/23780 |
| work_keys_str_mv |
AT worldbankgroup payingtaxes2016 AT pwc payingtaxes2016 |
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1807156436806926336 |