Tax evasion and avoidance : strategies and initiatives used by CATA member countries : a joint CATA/GIDD project

Resource Information

The work Tax evasion and avoidance : strategies and initiatives used by CATA member countries : a joint CATA/GIDD project represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Tax evasion and avoidance : strategies and initiatives used by CATA member countries : a joint CATA/GIDD project

Contributor

• The Commonwealth Association of Tax Administration (CATA)

Subject

• collection of tax
• tax authorities
• tax avoidance
• tax evasion

Language

eng

Summary

The book summarises the strategies and initiatives used by tax administrations around the world, and in particular Commonwealth countries, to prevent, detect and deal with tax evasion and avoidance, from "command to control" approaches such as penalties and sanctions to "responsive regulation" such as a taxpayer education and assistance. The book provides a detailed menu of approaches that tax administrators can select from. The authors describe the conditions that foster tax evasion and avoidance, examine the most common types of evasion and avoidance behaviours and activities experienced by CATA member countries, and consider which sectors and occupations are particularly prone to tax evasion and avoidance activities

Index

no index present

Language note

English

Literary form

non fiction