Tax Evasion: The Developing Country Perspective

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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Bibliographic Details
Main Author: Syed M. Ahsan
Format: Article
Language:English
Published: World Scientific Publishing 1995-01-01
Series:Asian Development Review
Online Access:https://www.worldscientific.com/doi/10.1142/S0116110595000042

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