Tax avoidance and anti-avoidance measures in major developing economies / Phyllis Lai Lan Mo. ; foreword by Tang Yunwei.
نوع المادة : نصالناشر:Westport, Conn. : Praeger, 2003وصف:xii, 297 pages ; 24 cmنوع المحتوى:- text
- unmediated
- volume
- 1567205771 (hbk)
- 9781567205770 (hbk)
- HJ2351.7 M6 2003
نوع المادة | المكتبة الحالية | رقم الطلب | رقم النسخة | حالة | تاريخ الإستحقاق | الباركود | |
---|---|---|---|---|---|---|---|
كتاب | UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | HJ2351.7 M6 2003 (إستعراض الرف(يفتح أدناه)) | C.1 | Library Use Only | داخل المكتبة فقط | 30010011067592 | ||
كتاب | UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | HJ2351.7 M6 2003 (إستعراض الرف(يفتح أدناه)) | C.2 | المتاح | 30010011067629 |
Includes bibliographical references ([197]-203) and index.
Foreword / Tang Yunwei -- The Nature and Emerging Significance of Tax Avoidance in Developing Economies -- General Concepts on Tax Avoidance and Evasion -- The World Economy -- The Level of Damages Arising from Tax Avoidance by Foreign Investors in Developing Economies -- Environmental Problems for Tax Avoidance in Developing Economies -- Tax Systems in Major Developing Economies -- Tax System in China: Implications for Foreign Investors -- Tax System in India: Implications for Foreign Investors -- Tax System in Brazil: Implications for Foreign Investors -- Tax System in Mexico: Implications for Foreign Investors -- Summary Comparisons -- Tax Avoidance and Anti-Avoidance Measures -- Tax Avoidance and Anti-Avoidance Measures in China -- Tax Avoidance and Anti-Avoidance Measures in India -- Tax Avoidance and Anti-Avoidance Measures in Brazil -- Tax Avoidance and Anti-Avoidance Measures in Mexico -- An Empirical Study on Tax Noncompliance in China -- Prior Research on Tax Noncompliance Behavior -- Nature of Tax Audit Adjustments -- Environmental Factors Affecting Tax Noncompliance in China -- Research Methodology -- Empirical Results -- ANOVA Results -- Summary and Implications -- The Need for a Comprehensive Understanding of Tax Avoidance and Anti-Avoidance Measures in Developing Economies -- Summary of Country Studies -- Empirical Study on Tax Noncompliance in China -- Implications of This Study -- Translated Extracts of Income Tax Law of the People's Republic of China Concerning Foreign Investment Enterprises and Foreign Enterprises.