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Tax Pilferage—Causes and Cures

B.A. Azhar
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B.A. Azhar: Research and Statistics, Central Board of Revenue, Islamabad.

The Pakistan Development Review, 1996, vol. 35, issue 4, 657-667

Abstract: “Tax pilferage” is an English equivalent of the well-known Urdu phrase “Tax Chori”. The formal expression is tax evasion. To begin with, we draw a distinction between tax evasion and tax avoidance. Tax evasion is defined to include all illegal acts of omission and commission which result in tax loss to the exchequer. According to the United Kingdom Royal Commission on the Taxation of Profits and Income, the term “evasion” To be more specific, evasion refers to the nonpayment of tax as a result of failure to submit a return without reasonable excuse, or underpayment of tax, by submitting an incorrect return where incorrectness is due to gross neglect or fraud, or due to omission, or understatement of income or the deduction of an inadmissible or a fictitious expenditure, or loss.

Date: 1996
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