Improving Tax Administration: A New View from the Theory of Tax Evasion in a Corrupt Regime

Abstract

Have the reforms in the country's tax structure through the years helped in improving taxpayer compliance? What has been the trend in tax evasion in recent years? What insights may be gained from the new perspectives offered in the recent literature on tax evasion theory? Dr. Rosario Manasan provides some very interesting answers to these in this recently released Policy Notes.tax measures, tax effort, taxation