Miscellaneous 2018

An evaluation of approaches to control tax avoidance

Source: The Tax Specialist Journal Article

Published Date: 1 Feb 2018


The way in which certain tax systems are designed to levy tax often results in tax avoidance. The complexity or ambiguity of the laws and the imposition of specific penalties or administrative sanctions may be contributing factors in the facilitation of tax avoidance. The author uses Canada and Timor-Leste as case studies to critically examine how certain countries adopt purely statutory anti-avoidance, judicial anti-avoidance or a hybrid model. Canada, a developed country with extensive experience in addressing tax avoidance since the introduction of the general anti-avoidance rules, is compared with Timor-Leste, a country with inexperience in dealing with tax avoidance. The author argues that because of the different and complex tax systems operated worldwide, the control of tax avoidance should employ a multidisciplinary and responsive approach.

Author Profile
Jo Monteiro

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2018

Share this page