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Addressing tax evasion and tax avoidance in developing countries

Due to tax evasion and tax avoidance, developing and newly industrialized coutries are facing a national revenue. Hence it is nearly impossible to provide a sufficient amount of public goods.


The GTZ  (German Technical Cooperation) project "addressing tax evasion and tax avoidance in developing countries" is concerned with identifying the different types and instruments of tax evasion and avoidance and naming specific countermeasures. For example, tax avoidance comitted by a multinational firm is to be treated differently as tax evasion on a comparatively smaler civil scale. The second step will be a empirical evaluation of tax evasion and avoidance, in parts based on anecdotal evidence due to a lack of scientific literature. This short report contributes to summerizing the problem of tax evasion and avoidance in developing countries, identifying and evaluating possible solutions as well as pointing out further need for research.
Auftraggeber German Technical Cooperation (GTZ)
Bearbeiter Dipl.-Vw. Laura-Christin Diekmann, Dr. Michael Thöne
Status Completed