IMF Working Papers

A Primeron Tax Evasion

By Vito Tanzi, Parthasarathi Shome

March 1, 1993

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Vito Tanzi, and Parthasarathi Shome. A Primeron Tax Evasion, (USA: International Monetary Fund, 1993) accessed November 21, 2024
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.

Subject: Compliance costs, Income tax systems, Revenue administration, Tax administration core functions, Tax evasion, Taxes

Keywords: A lot of tax evasion, Administration, Compliance costs, Income tax systems, Single tax, Tax, Tax administration core functions, Tax administration resource, Tax administrator, Tax authority, Tax department, Tax evasion, Tax evasion of professional, Tax obligation, Tax-evading motivation, Vis-à-vis tax evasion, WP

Publication Details

  • Pages:

    28

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Working Paper No. 1993/021

  • Stock No:

    WPIEA0211993

  • ISBN:

    9781451921533

  • ISSN:

    1018-5941

Notes

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

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