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| 附加的形体格式： | Online version: Mo, Phyllis Lai Lan, 1959- Tax avoidance and anti-avoidance measures in major developing economies. Westport, Conn. : Praeger, 2003 (OCoLC)647100624 |
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| 材料类型： | 互联网资源 |
| 文件类型： | 书, 互联网资源 |
| 所有的著者/提供者： |
Phyllis Lai Lan Mo |
| ISBN: | 1567205771 9781567205770 |
| OCLC号码： | 52594776 |
| 描述： | xii, 297 p. ; 24 cm. |
| 内容： | Foreword / Tang Yunwei -- The Nature and Emerging Significance of Tax Avoidance in Developing Economies -- General Concepts on Tax Avoidance and Evasion -- The World Economy -- The Level of Damages Arising from Tax Avoidance by Foreign Investors in Developing Economies -- Environmental Problems for Tax Avoidance in Developing Economies -- Tax Systems in Major Developing Economies -- Tax System in China: Implications for Foreign Investors -- Tax System in India: Implications for Foreign Investors -- Tax System in Brazil: Implications for Foreign Investors -- Tax System in Mexico: Implications for Foreign Investors -- Summary Comparisons -- Tax Avoidance and Anti-Avoidance Measures -- Tax Avoidance and Anti-Avoidance Measures in China -- Tax Avoidance and Anti-Avoidance Measures in India -- Tax Avoidance and Anti-Avoidance Measures in Brazil -- Tax Avoidance and Anti-Avoidance Measures in Mexico -- An Empirical Study on Tax Noncompliance in China -- Prior Research on Tax Noncompliance Behavior -- Nature of Tax Audit Adjustments -- Environmental Factors Affecting Tax Noncompliance in China -- Research Methodology -- Empirical Results -- ANOVA Results -- Summary and Implications -- The Need for a Comprehensive Understanding of Tax Avoidance and Anti-Avoidance Measures in Developing Economies -- Summary of Country Studies -- Empirical Study on Tax Noncompliance in China -- Implications of This Study -- Translated Extracts of Income Tax Law of the People's Republic of China Concerning Foreign Investment Enterprises and Foreign Enterprises. |
| 责任： | Phyllis Lai Lan Mo. ; foreword by Tang Yunwei. |
| 更多信息： |
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