Thesiss

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Taxes are major source of public funds to finance government expenditures. Tax authorities impose different kind of taxes and employ many agents to collect taxes effectively. Some dutiful taxpayers will undoubtedly pay their tax liabilities while many others will not. The Intern…

History paints a picture of tax avoidance that has always plagued the tax man’s efforts in collecting taxes. The general anti-avoidance provisions (hereinafter referred to as the GAAR) has been refined since its inception in 1941 to its current form in 2006, in an effort to stay…