Professional Documents
Culture Documents
Avoidance, Tax
Evasion
Jean-Franois Brun
Grard Chambas
CERDI
Module 8
Introduction
Tax avoidance: unintentional failure to comply with tax
obligations (failure to make declarations, etc.) Penalties with
interest for late payment (administrative procedure)
Tax evasion: intentional failure to comply with tax rules to reduce
the amount of taxes to be paid. Penalties and prosecution
Definition specific to each country
Distinction not always clear between avoidance and evasion
Fiscal optimization of multinationals: avoidance or evasion?
In both cases: loss of revenue
Outline
I - WHO? People involved in tax evasion
II - WHY? The causes of tax evasion: shortcomings in the
collection and gathering of information, controls and
sanctions
III - WHAT? Fiscal Optimization: high demand for exemptions
and ad hoc measures
IV - HOW? Operational guidelines to reduce tax evasion
EU Workshop Brussels 2014
Absence of declarations
Source: http://www.tackletaxhavens.com/the-solutions/unitary-tax/
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