Tax evasion and avoidance generate
distortions in tax systems and cause significant revenue
losses for African economies. International cooperation is
one of the most effective methods of combating tax evasion
and tax avoidance. As such, many countries are participating
in global initiatives toward the exchange of information
between national administrations for tax purposes. This
paper provides the first empirical evidence on the revenue
...
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DETALHES
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2023/02/07
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Documento de trabalho sobre pesquisa de políticas
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WPS10299
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1
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2023/02/07
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Disclosed
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Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa
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