Search results for keyword: evasion
multinational taxpayer
The international taxation landscape is rapidly changing, and multinational corporations around the world have been adjusting to and responding to these changes. The world has become increasingly interconnected, and it is important for multinationals to understand the implications of international......
08/07/2023 
1025 
Avery
tax resistance
Tax avoidance is a method by which individuals and businesses use legal means to reduce their tax payments without actually breaking the law. Generally speaking, tax avoidance involves the use of legal loopholes to reduce taxable income and maximize tax savings. The main goal of tax avoidance is t......
offshore bank
Offshore Banking
Offshore banking is a financial practice that has become increasingly popular in recent years. It involves placing money or other assets in a bank located outside of the country in which the depositor lives. Offshore banking is commonly used by the wealthy and the risk-adverse se......
Ricardo's Tax Thought
Li Jiutu’s Tax Ideology
China’s economic development over the past few decades has been aided by the adoption of many of the great economic theories championed by Li Jiutu. The Chinese scholar wrote numerous papers and books in the late 19th and early 20th centuries, layering theoretical and pr......
Tax Enforcement Measures
Brief Overview of Tax Enforcement Measures
Tax enforcement is the processes used by the government to collect taxes and to ensure voluntary compliance with tax laws. The government of any nation has the legal and moral obligation to ensure that citizens pay their fair share of taxes. In the Unit......
tax discrimination
Tax Discriminiation
Tax discrimination occurs when a government imposes different tax rates, either directly or indirectly, on persons, activities, or transactions. It is one of the most common forms of government intervention and is often used as a way to both encourage and regulate certain type......
tax smoothing theorem
The Laffer Curve and Tax Smoothing
The Laffer Curve has been a popular economic theory in the past four decades, especially as it relates to taxes. The crux of the argument is that there is an optimal level of tax rates which will produce the highest level of government revenue. This theory is usu......
tax item
Taxation
Taxes are a mandatory financial obligation imposed by governmental entities on individuals, businesses, and other entities. Taxes are used by governments to fund their activities, such as providing public services, administering public works projects, and conducting research and developme......
Generalized tax
Preferential Taxation
Taxes are an important source of revenue for governments, however it is also an unavoidable burden on citizens and corporations. In order to ease the burden and to promote economic growth, many governments are introducing preferential taxation, which provides tax incentives ......
purpose tax
The role of taxes in modern society cannot be overstated. Taxation is the most common form of government revenue, providing resources for public services, infrastructure, defense, and education. It is also a vital tool in the fight against inequality and poverty.
Taxes are a necessary evil. They ......
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