The problems and dimensions of tax evasion

Abstract

This chapter examines tax evasion and the factors which facilitate it. It also looks at the challenges faced by tax authorities in jurisdictions to collect taxes, and the challenges associated with this phenomenon. This chapter also explores the incentives which contributed to pushing the agenda forward in the international arena to address the problem of tax evasion and discusses the organization and specific countries which took on the responsibility to deal with this issue, along with the tools implemented by each to combat this problem.