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Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa (الإنجليزية)

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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نسخة رسمية من الوثيقة (قد تضم توقيعات، الخ)


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