A01=Commonwealth Association of Tax Administrators
Author_Commonwealth Association of Tax Administrators
Category=KFFD
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
Product details
- ISBN 9780955354014
- Dimensions: 165 x 240mm
- Publication Date: 01 Sep 2006
- Publisher: Commonwealth Association of Tax Administrators
- Publication City/Country: GB
- Product Form: Paperback
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This book summarises 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 behaviours and activities experienced by CATA member countries, and consider which sectors and occupations are particularly prone to tax evasion and avoidance activities.
CATA is the Commonwealth organisation for tax administrators. It helps member countries through training programmes, technical conferences and knowledge sharing to develop effective tax administrations that promote sustainable development and good governance over the long-term. With 47 member countries, CATA is presently the largest organisation of tax administrators in the world.
