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Tax Pilferage—Causes and Cures

Author

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  • B.A. Azhar

    (Research and Statistics, Central Board of Revenue, Islamabad.)

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.

Suggested Citation

  • B.A. Azhar, 1996. "Tax Pilferage—Causes and Cures," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 35(4), pages 657-667.
    • Handle: RePEc:pid:journl:v:35:y:1996:i:4:p:657-667
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    File URL: http://www.pide.org.pk/pdf/PDR/1996/Volume4/657-667.pdf
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    References listed on IDEAS

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    1. Hafiz A. Pasha & M. Asif Iqbal*, 1994. "Taxation Reforms In Pakistan," Pakistan Journal of Applied Economics, Applied Economics Research Centre, vol. 10, pages 47-75.
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    Cited by:

    1. Salar, Laleena & Zaman, Khalid & Khilji, Bashir Ahmad & Khan, Muhammad Mushtaq & Lodhi, Mohammad Saeed, 2013. "The consequences of revenue gap in Pakistan: Unveiling the reality," Economic Modelling, Elsevier, vol. 30(C), pages 281-294.

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