Tax expenditures are tax relief measures targeted at some socially desirable activities or specific groups of taxpayers …. This paper reviews issues related to tax expenditures in the EU and presents some stylised facts related to tax … expenditures in personal income taxation (PIT), value-added taxation (VAT), and corporate taxation. Like spending programmes, tax …

This study extends the theory of tax evasion by presenting a model of collaborative tax evasion between buyers and … sellers. Buyers differ only in their level of tax morale, and tax evasion occurs when the seller fails to issue a receipt for … the transaction. To counteract this, the government can disrupt the collusion between sellers and buyers by offering a tax …

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will … to private sector researchers and it does not involve review of any information that individual taxpayers provided to tax …