Tax Avoidance and Anti-Avoidance Measures in Major Developing Economies

Book flyer
MS Word
International
MS Word

Phyllis Lai Lan Mo

ISBN: 1-56720-577-1

ISBN-13: 978-1-56720-577-0

DOI:

224 pages

Praeger Publishers

Publication: 10/30/2003

List Price: $81.95 (UK Sterling Price: £56.95)

Discount Price: $40.98 Sale Price for U.S. Customers Only. Save 50%. Ends 12/31/2009.

Availability: In Stock

Media Type: Hardcover

Also Available: Ebook

Trim Size: 6 1/8 x 9 1/4

Subjects:

Description: 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 intricacies of this issue. Given the far-reaching effect of revenue losses due to tax noncompliance, many developing countries have undertaken tax reforms to improve their tax administration and implemented various anti-avoidance measures to combat tax evasion. This book provides an overview of recent tax reforms and institutional frameworks of four major developing economies, China, India, Brazil, and Mexico, with a focus on China.

Most important, this book investigates the tax avoidance behaviors as well as their anti-avoidance legislation. In particular, this book includes an in-depth empirical study on tax noncompliance behaviors of foreign investors detected by the Chinese tax authorities. The empirical evidence on how tax policy and other corporate factors affect tax avoidance behavior helps public policy makers improve tax compliance through designing legislative and administrative measures. Though the findings pertain to China, the largest developing economy, the results should be a useful reference for other developing countries.

Table of Contents:

Tables
Foreword by Tang Yunwei
The Nature and Emerging Significance of Tax Avoidance in Developing Economics
Tax Systems in Major Developing Economies
Tax Avoidance and Anti-Avoidance Measures
An Empirical Study on Tax Noncompliance in China
Summary and Implications
Appendices
Bibliography
Index

About the Author: PHYLLIS LAI LAN MO is Associate Professor of Accounting at the Hong Kong Polytechnic University.

LCC Class: 336


All rights reserved. Copyright © 1999-2009 ABC-CLIO 130 Cremona Dr., Santa Barbara, CA 93117, 805-968-1911