The role of withholding in the self-enforcement of a value-added tax : evidence from Pakistan
Year of publication: |
2022
|
---|---|
Authors: | Waseem, Mazhar |
Published in: |
The review of economics and statistics. - Cambridge, Mass. : MIT Press, ISSN 0034-6535, ZDB-ID 207962-8. - Vol. 104.2022, 2, p. 336-354
|
Subject: | Umsatzsteuer | Sales tax | Besteuerungsverfahren | Taxation procedure | Selbstverpflichtung | Voluntary agreement | Quellensteuer | Withholding tax | Pakistan | 2000-2002 |
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