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Quak, E.

TitelMoney on the move : the crumbling tax base of developing countries  
AuteurE. Quak
Jaar2007
TijdschriftThe Broker
Serienummer4
Pagina's9-12
ISSN1874-2033
OrganisatieThe Broker
OnderwerpEconomic Development and Trade
Trefwoordeneconomic development, finance, enterprises
SamenvattingRecent studies show that developing countries find it very difficult to raise sufficient income from taxes. They conclude that more practical research and analysis are needed to rectify the lack of knowledge about this important area, and its implications. Developing countries lower their taxes to attract foreign investment. Rich individuals and multinationals use tax havens to evade taxes. One solution is to impose higher sanctions on companies found guilty of tax fraud, tax evasion or illegal forms of transfer pricing. One author claims that in demanding certain tax reforms, the rich countries are kicking away the development ladder for poor countries by requiring them to do what they themselves never did when they were developing.  
TaalEngels
CategoriePolicy
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