[PDF.82sw] Tax Avoidance and Anti-Avoidance Measures in Major Developing Economies

Tax Avoidance and Anti-Avoidance Measures in Major Developing Economies

[PDF.sc16] Tax Avoidance and Anti-Avoidance Measures in Major Developing Economies

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 | #2974464 in eBooks |  2003-10-30 |  2003-10-30 | File type: PDF

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||About the Author||PHYLLIS LAI LAN MO is Associate Professor of Accounting at the Hong Kong Polytechnic University.

Tax avoidance and evasion have an important effect on the economic development of every economy. Developing economies are particularly vulnerable to tax avoidance and evasion due to inadequacies in their institutional framework and the lack of sufficient expertise and resources to monitor the intricacies of this issue. Given the far-reaching effect of revenue losses due to tax noncompliance, many developing countries have undertaken tax reforms to improve their tax ad...

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