Product Description

This book summarizes the strategies and initiatives used by tax administrations around the world to prevent, detect and deal with tax evasion and avoidance, from “command and control” approaches such as penalties and sanctions to “responsive regulation” such as taxpayer education and assistance.

The book, one of the fruits of a decade-long collaborative partnership between the Commonwealth Association of Tax Administrators (CATA) and the Governance and Institutional Development Division of the Commonwealth Secretariat, provides a detailed menu of approaches that tax administrators can select from, follow up with their own research, and adapt to their particular circumstances.

The authors describe the conditions that foster tax evasion and avoidance, examine the most common types of evasion and avoidance behaviors and activities experienced by CATA member countries, and consider which sectors and occupations are particularly prone to tax evasion and avoidance activities.

Product Details

• Amazon Sales Rank: #2357509 in Books
• Published on: 2007-03
• Original language: English
• Number of items: 1
• Binding: Paperback
• 126 pages

About the Author
Commonwealth Association of Tax Administrators

Customer Reviews

An invaluable reference and resource
Tax Evasion and Avoidance: Strategies and Initiatives Used by CATA Member Countries is a straightforward report of successful strategies and initiatives used by tax administrations worldwide, especially in Commonwealth countries, to prevent, detect, and respond to tax evasion and avoidance. Chapters discuss common economic and societal factors that contribute to tax evasion, and governmental techniques to counter tax evasion such as simplifying/amending tax law, applying penalties for promoters of tax-avoidance schemes, tax amnesties, risk-based audits, random audits, use of "mystery shopping", registering the tax base, voluntary disclosure programs, and much more. "In some cases, taxpayers may not pay their tax on time because of severe personal circumstance or have unintentionally provided incorrect information or made an honest mistake on their tax return. In these situations, if the tax administration came down heavily on the taxpayers with punishments and penalties, the taxpayers are likely to 'rebel' and lose respect for the tax authority - this is likely to have an impact on future compliance behavior as well. It is therefore not surprising that some tax administrations provide taxpayers with the opportunity to voluntarily disclose." An invaluable reference and resource especially for governmental policymakers in the sphere of tax laws, regulations, and procedural implementations.