Tax avoidance and anti-avoidance measures in major developing economies

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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 implemente…

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Title Statements

Full title :Tax avoidance and anti-avoidance measures in major developing economies / Phyllis Lai Lan Mo ; foreword by Tang Yunwei.

Summary

Edition Statements

Publication Date:2003.

Publication Statements

Publisher(s):Praeger
Place of Publication:Westport, Conn
Language:eng
Publication Date:2003.

The Physical Object

Description:1 online resource (xii, 207 pages) : : illustrations

Edition Identifiers

ISBN:1282417533, 9781282417533, 9786612417535, 6612417536, 0313053715, 9780313053719
oclc:ocn654996013
LC Classification:HJ2351.7
Dewey Decimal:336.2/06/091724

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

Subjects

developing countries Electronic books ENTWICKLUNGSLÄNDER Steuervermeidung Tax administration and procedure Tax administration and procedure -- Dev… Tax evasion Tax evasion -- Developing countries taxation Taxation -- Developing countries