LEADER 00765nam0-22002891i-450- 001 990001100900403321 035 $a000110090 035 $aFED01000110090 035 $a(Aleph)000110090FED01 035 $a000110090 100 $a20000920d1939----km-y0itay50------ba 101 0 $aeng 200 1 $aEinfuhrung in die Akustik$fvon Ferdinand Trendelenburg 210 $aBerlin$cJulius Springer$d1939 300 $aMit 215 abbildungen. 610 0 $aSuono 610 0 $aAcustica 676 $a534 700 1$aTrendelenburg,$bFerdinand$052449 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990001100900403321 952 $a26-039$b17403$fFI1 959 $aFI1 996 $aEinfuhrung in die Akustik$9338122 997 $aUNINA DB $aING01 LEADER 03259nam 2200697 a 450 001 9910970400903321 005 20200520144314.0 010 $a9798216022633 010 $a9786612417535 010 $a9781282417533 010 $a1282417533 010 $a9780313053719 010 $a0313053715 024 7 $a10.5040/9798216022633 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(Au-PeEL)EBL495134 035 $a(CaPaEBR)ebr10362823 035 $a(CaONFJC)MIL241753 035 $a(MiAaPQ)EBC495134 035 $a(OCoLC)1057073969 035 $a(DLC)BP9798216022633BC 035 $a(Perlego)4260552 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 205 $a1st ed. 210 1$aWestport, Conn. :$cPraeger,$d2003. 210 2$aLondon :$cBloomsbury Publishing,$d2024 215 $a1 online resource (xii, 297 pages) 311 08$a9781567205770 311 08$a1567205771 320 $aIncludes bibliographical references ([197]-203) 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 700 $aMo$b Phyllis Lai Lan$f1959-$01798342 801 0$bDLC 801 1$bDLC 801 2$bDLC 906 $aBOOK 912 $a9910970400903321 996 $aTax avoidance and anti-avoidance measures in major developing economies$94341047 997 $aUNINA