Tax Evasion and Capital Flight in Africa
Expanding the tax base raises government revenue and is essential for sustainable poverty reduction in African countries. With volatile ODA, FDI, loans, and remittances, domestic…
Document Category: Tax Avoidance
Beyond Enforcement: What Drives Tax Morale in Ghana?
Introduction Tax revenue, as a share of the gross domestic product (GDP), is an essential component of the country’s consumption basket, especially in the wake…
The impact of ethical tax behaviour on tax compliance of tax authority and corporate taxpayers of listed manufacturing companies in Nigeria
The development of tax payment decision-making models (Sociological, Economical and Psychological) has focused on economic and behavioural factors affecting tax compliance. The issue of tax…
Taxing cross border intercompany transactions: are financing activities fungible?
This paper aims to improve the tax design of anti-avoidance rules governing MNEs’ cross-border intercompany deductions by introducing the concept of the tax-induced cross-border funding…
International Tax Avoidance-The Tension between Protecting the Tax Base and Certainty of Law
In the context of cross border investment , the growing problem of tax avoidance and the use of double tax treaties deserves much greater examination.…
Digital Permanent Establishment (Digital PE): A road ahead for e-commerce taxation
With nations all over the world raising concerns over tax avoidance due widespread e-commerce transactions, it is essential to analyze the shortcomings in the existing…
A Critical Analysis of Tax Avoidance in the South African ITA 58 of 62 as amended
Tax avoidance is evil, as it deprives the state of the resources to meet its responsibilities.