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A Primeron Tax Evasion
Author:
Mr. Vito Tanzi
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Mr. Parthasarathi Shome
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Series:
IMF Working Papers
Volume/Issue:
Volume 1993: Issue 021
Language:
English
Publication Date:
01 Mar 1993
DOI:
https://doi.org/10.5089/9781451921533.001
ISBN:
9781451921533
ISSN:
1018-5941
Pages:
28
Keywords:
WP; tax; administration; vis-à-vis tax evasion; a lot of tax evasion; tax-evading motivation; tax administration resource; tax administrator; tax department; single tax; tax authority; tax obligation; tax evasion of professional; Tax evasion; Tax administration core functions; Compliance costs; Income tax systems
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IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with full information regarding the tax administration’s behavior. Methodologies for estimating tax evasion include predominantly estimating the underground economy, and comparing taxes declared with potential tax revenue calculated from national accounts. Actions in addressing tax evasion include use of withholding, presumptive and minimum taxes, selective auditing, penalties, and cross checks between taxes.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund