Tax Evasion: The Developing Country Perspective
The paper analyzes the concepts of tax evasion and tax avoidance, and their interaction with the underground economy from the perspective of policy reforms aimed at curbing these activities. It describes how the structure of the economy and that of the tax system influence the nature and scope of ev...
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| Format: | Article |
| Language: | English |
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World Scientific Publishing
1995-01-01
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| Series: | Asian Development Review |
| Online Access: | https://www.worldscientific.com/doi/10.1142/S0116110595000042 |