03259nam 2200697 a 450 991097040090332120200520144314.097982160226339786612417535978128241753312824175339780313053719031305371510.5040/9798216022633(CKB)1000000000451895(EBL)495134(OCoLC)61164035(SSID)ssj0000255688(PQKBManifestationID)11210038(PQKBTitleCode)TC0000255688(PQKBWorkID)10217683(PQKB)11402214(Au-PeEL)EBL495134(CaPaEBR)ebr10362823(CaONFJC)MIL241753(MiAaPQ)EBC495134(OCoLC)1057073969(DLC)BP9798216022633BC(Perlego)4260552(EXLCZ)99100000000045189520030702d2003 uy 0engur|n|---|||||txtrdacontentcrdamediacrrdacarrierTax avoidance and anti-avoidance measures in major developing economies /Phyllis Lai Lan Mo. ; foreword by Tang Yunwei1st ed.Westport, Conn. :Praeger,2003.London :Bloomsbury Publishing,20241 online resource (xii, 297 pages)9781567205770 1567205771 Includes bibliographical references ([197]-203) and index.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; IndexTax 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.Tax administration and procedureDeveloping countriesTax evasionDeveloping countriesTaxationDeveloping countriesTax administration and procedureTax evasionTaxation336.2/06/091724Mo Phyllis Lai Lan1959-1798342DLCDLCDLCBOOK9910970400903321Tax avoidance and anti-avoidance measures in major developing economies4341047UNINA