It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated r

Experts discuss strategies for curtailing tax evasion

Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration

People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative