A Primeron Tax Evasion

Author/Editor:

Vito Tanzi ; Parthasarathi Shome

Publication Date:

March 1, 1993

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

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.

Series:

Working Paper No. 93/21

Notes:

Also published in Staff Papers, Vol. 40, No. 4, December 1993.

English

Publication Date:

March 1, 1993

ISBN/ISSN:

9781451921533/1018-5941

Stock No:

WPIEA0211993

Format:

Paper

Pages:

28

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