Tax avoidance and anti-avoidance measures in major developing economies /

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 intric...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Mo, Phyllis Lai Lan, 1959-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Westport, Conn. : Praeger, 2003.
Temas:
Tax administration and procedure > Developing countries.
Tax evasion > Developing countries.
Taxation > Developing countries.
Tax administration and procedure
Tax evasion
Taxation
Developing countries
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

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