documento electrónico

Inglés

CIAT Technical Conference

1993

354 p

This book includes the papers that were presented at the CIAT Technical Conference held in Venice, Italy, on November 1-5, 1993. --- The Technical papers deal with: "Concepts of tax avoidance and evasion and their effects on the application of the tax system", "Form of tax avoidance and evasion", "Normative mechanisms for combating tax avoidance and evasion", "Administrative mechanisms for combating tax avoidance and evasion", "Methods for measuring tax evasion and for measuring taxpayer behaviour", "International cooperation for combating tax avoidance and evasion".