A Primeron Tax Evasion:
Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with full information regarding the tax administration's behavior. Methodologies for esti...
Gespeichert in:
1. Verfasser: | |
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Washington, D.C
International Monetary Fund
1993
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Schriftenreihe: | IMF Working Papers
Working Paper No. 93/21 |
Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 URL des Erstveröffentlichers |
Zusammenfassung: | Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with full information regarding the tax administration's behavior. Methodologies for estimating tax evasion include predominantly estimating the underground economy, and comparing taxes declared with potential tax revenue calculated from national accounts. Actions in addressing tax evasion include use of withholding, presumptive and minimum taxes, selective auditing, penalties, and cross checks between taxes |
Beschreibung: | 1 Online-Ressource (28 p) |
ISBN: | 1451921535 9781451921533 |
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spelling | Tanzi, Vito Verfasser aut A Primeron Tax Evasion Tanzi, Vito Washington, D.C International Monetary Fund 1993 1 Online-Ressource (28 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 93/21 Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with full information regarding the tax administration's behavior. Methodologies for estimating tax evasion include predominantly estimating the underground economy, and comparing taxes declared with potential tax revenue calculated from national accounts. Actions in addressing tax evasion include use of withholding, presumptive and minimum taxes, selective auditing, penalties, and cross checks between taxes Online-Ausg Shome, Parthasrathi Sonstige oth http://elibrary.imf.org/view/IMF001/00094-9781451921533/00094-9781451921533/00094-9781451921533.xml Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Tanzi, Vito A Primeron Tax Evasion |
title | A Primeron Tax Evasion |
title_auth | A Primeron Tax Evasion |
title_exact_search | A Primeron Tax Evasion |
title_exact_search_txtP | A Primeron Tax Evasion |
title_full | A Primeron Tax Evasion Tanzi, Vito |
title_fullStr | A Primeron Tax Evasion Tanzi, Vito |
title_full_unstemmed | A Primeron Tax Evasion Tanzi, Vito |
title_short | A Primeron Tax Evasion |
title_sort | a primeron tax evasion |
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