Tax avoidance: Definition and prevention issues

The problem of resolving issues pertaining to tax avoidance, and particularly its aggressive forms, has been the focal point of discussion among tax scholars which is increasingly gaining attention of politicians alike. As opposed to tax evasion (which is illegal), the phenomenon of tax avoidance ca...

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Bibliographic Details
Published in:	Zbornik Radova Pravnog Fakulteta u Nišu
Main Author:	Anđelković Mileva
Format:	Article
Language:	English
Published:	Faculty of Law, Niš 2014-01-01
Subjects:	tax avoidance aggressive tax planning anti-abuse legislation
Online Access:	http://scindeks-clanci.ceon.rs/data/pdf/0350-8501/2014/0350-85011467079A.pdf

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