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Record Nr. |
UNINA9910777409703321 |
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Autore |
Mo Phyllis Lai Lan <1959-> |
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Titolo |
Tax avoidance and anti-avoidance measures in major developing economies / / Phyllis Lai Lan Mo ; foreword by Tang Yunwei |
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Pubbl/distr/stampa |
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Westport, Conn. ; ; London : , : Praeger, , 2003 |
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ISBN |
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1-282-41753-3 |
9786612417535 |
0-313-05371-5 |
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Descrizione fisica |
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1 online resource (xii, 297 pages) |
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Disciplina |
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336.2/06/091724 |
336.206091724 |
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Soggetti |
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Tax administration and procedure - Developing countries |
Tax evasion - Developing countries |
Taxation - Developing countries |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Contents; Tables; Foreword; Preface; 1 The Nature and Emerging Significance of Tax Avoidance in Developing Economies; 2 Tax Systems in Major Developing Economies; 3 Tax Avoidance and Anti-Avoidance Measures; 4 An Empirical Study on Tax Noncompliance in China; 5 Summary and Implications; Appendix 1 Translated Extracts of Income Tax Law of the People's Republic of China Concerning Foreign Investment Enterprises and Foreign Enterprises; Appendix 2 Translated Extracts of Tax Administration and Collection Law of the People's Republic of China; Bibliography; Index |
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Sommario/riassunto |
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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 administration and implemented various anti-avoidance measures to combat tax evasion. |
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