LEADER 02964nam 2200589Ia 450 001 9910777409703321 005 20230928221446.0 010 $a1-282-41753-3 010 $a9786612417535 010 $a0-313-05371-5 035 $a(CKB)1000000000451895 035 $a(EBL)495134 035 $a(OCoLC)61164035 035 $a(SSID)ssj0000255688 035 $a(PQKBManifestationID)11210038 035 $a(PQKBTitleCode)TC0000255688 035 $a(PQKBWorkID)10217683 035 $a(PQKB)11402214 035 $a(MiAaPQ)EBC495134 035 $a(Au-PeEL)EBL495134 035 $a(CaPaEBR)ebr10362823 035 $a(CaONFJC)MIL241753 035 $a(EXLCZ)991000000000451895 100 $a20030702d2003 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTax avoidance and anti-avoidance measures in major developing economies /$fPhyllis Lai Lan Mo ; foreword by Tang Yunwei 210 1$aWestport, Conn. ;$aLondon :$cPraeger,$d2003. 215 $a1 online resource (xii, 297 pages) 311 0 $a1-56720-577-1 320 $aIncludes bibliographical references and index. 327 $aContents; 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 330 $aTax 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. 606 $aTax administration and procedure$zDeveloping countries 606 $aTax evasion$zDeveloping countries 606 $aTaxation$zDeveloping countries 615 0$aTax administration and procedure 615 0$aTax evasion 615 0$aTaxation 676 $a336.2/06/091724 676 $a336.206091724 700 $aMo$b Phyllis Lai Lan$f1959-$01465220 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910777409703321 996 $aTax avoidance and anti-avoidance measures in major developing economies$93675117 997 $aUNINA