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The Incidence of VAT Evasion - DISCUSSION PAPER - ZEW
In the presence of tax evasion, government must use higher tax rates to achieve a given revenue target, and higher tax rates increase the excess burden of ...
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Judgment Sheet. IN THE LAHORE HIGH COURT LAHORE ...
He concluded that respondent taxpayer did not hold a valid and genuine tax invoices, hence committed tax fraud and therefore, the adjusted ...
THE PUNJAB SALES TAX ON SERVICES ACT 2012
Where any person commits, causes to commit or attempts to commit tax fraud, or abets or connives in the commission of tax fraud equal to twenty five thousand ...
JUDG MENT. - Peshawar High Court
Hence the process of hauling up taxpayers and fficting recovery of self-determined amount of sales tax by the fficer of the Inland Revenue is ...
Using Computerized Information to Enforce VAT: Evidence from ...
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The Sales Tax Act, 1990 - FBR
or tax fraud, he may, by recording the reason in writing, post an 1officer of Inland. Revenue to the premises of such registered person to monitor production or ...
Overclaimed Refunds, Undeclared Sales, and Invoice Mills
This paper uses a large rate cut from Pakistan to identify the nature and extent of tax evasion under a VAT. This section develops a simple framework to guide ...
The Sales Tax Act, 1990 - FBR
if the machinery is brought to tariff area of Pakistan, sales tax shall be charged on the value assessed on the bill of entry; and. (f) breach of any of the ...