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Simplifying taxation in Bihar, India (英语)

In the Indian state of Bihar, nearly two-thirds of business taxpayers surveyed stated that the process of paying taxes was more burdensome than the tax itself. This was one result of a survey of over 1,000 business taxpayers and 280 accountants conducted by the World Bank Group. The survey also highlighted the narrowness of the taxpayer base: The survey indicated that about half of the businesses liable to pay value added tax (VAT) are not registered. Because of an onerous tax system, many micro and small businesses remain off-book. While they avoid the tax, they lose out on benefits of formalization, particularly access to finance.