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

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