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Tax Evasion and Avoidance :
Strategies and Initiatives for Tax Administrators
Viviene Taylor
Size:
unspecified
ISSN:
Categories:
Tax Policy
ISBN No:
978-0-9553540-1-4
Format:
Publication Date:
09-2006
Number of Pages:
112
Status:
In stock
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Description
This book summarises the strategies and initiatives used by tax administrations around the world to prevent, detect and deal with tax evasion and avoidance, from ‘command and control’ approaches such as penalties and sanctions to ‘responsive regulation’ such as taxpayer education and assistance.
The book, one of the fruits of a decade-long collaborative partnership between the Commonwealth Association of Tax Administrators (CATA) and the Governance and Institutional Development Division of the Commonwealth Secretariat, provides a detailed menu of approaches that tax administrators can select from, follow up with their own research and adapt to their particular circumstances.
The authors describe the conditions that foster tax evasion and avoidance, examine the most common types of evasion and avoidance behaviours and activities experienced by CATA member countries, and consider which sectors and occupations are particularly prone to tax evasion and avoidance activities.
Published by the Commonwealth Association of Tax Administrators and distributed by the Commonwealth Secretariat.
Contents
Foreword
Overview of the Publication
Limitations
Acknowledgments
Introduction
Member Views on the Common Types of Tax Evasion and Avoidance Behaviours and Activities
Member Views on the Factors Contributing to a Flourishing Underground Economy
Strategies and Initiatives Used to Deal with Tax Evasion and Avoidance
Legislative Control
Choice of Tax Instruments
Compliance Activities
Administrative Control
Taxpayer Assistance and Education
Intermediary Assistance and Education
Domestic Cooperation
International Cooperation
Research Activities
Use of Technology
Staff Training
Conclusion –A Whole of Government Approach to Tax Evasion and Avoidance
Appendix A – Questionnaire
Appendix B – CATA Countries that Participated in the Survey
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