New publication: ‘Tax Evasion and Avoidance’

This book summarises the strategies and initiatives used by tax administrators around the world, in particular Commonwealth countries, to prevent, detect and deal with tax evasion and avoidance.

On one hand, it focuses on ‘command and control’ tax regulation measures such as imposing penalties and sanctions on defaulters. On the other, it talks of ‘responsive regulation’ like providing education and assistance to taxpayers.

The authors describe the conditions that foster tax evasion and examine common types of avoidance behaviour. They also identify sectors that are prone to tax evasion and suggest methods such as simplifying the law and providing more powers to tax inspectors to address the problem.

The publication provides administrators various other approaches to rein in tax fraud, and shows them how to adapt the methods to their particular circumstances.

The book is a result of a decade-long collaborative partnership between the Commonwealth Association of Tax Administrators and the Governance and Institutional Development Division of the Commonwealth Secretariat.

ISBN 0-9553540-1-3; 110 pages; price: £10.00

HOW TO ORDER

This title can be bought online at www.thecommonwealth.org/publications.
 
A full catalogue of Commonwealth Secretariat and Commonwealth Foundation publications can be viewed on the website, which provides a secure online buying facility, and orders can also be made through e-mail or by post. Pre-payment is essential. Payment by sterling cheque, international money order, postal order or bank draft must accompany your order.
 
Payment should be in sterling, drawn on a UK bank and made out to the Commonwealth Secretariat. If you require the order form as an attachment in Word format please e-mail the Publications Section (see address below). Post and packaging charges should be added to every order in the following way: UK orders: 15 per cent of order value (minimum charge £2.00). Non-UK orders: 25 per cent of order value (minimum charge £3.50).

Send orders to: Publications Section, Commonwealth Secretariat, Marlborough House, Pall Mall, London SW1Y 5HX, United Kingdom. Tel: +44 (0)20 7747 6342; Fax: +44 (0)20 7839 9081; E-mail: publications@commonwealth.int.

Secretariat Links:

• Commonwealth Publications