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- W2162337279 abstract "A large number of economic activities are not reported to formal economy in Pakistan and thus remain out of the tax net; such activities includes smuggling, corruption, black-marketing, narcotics, etc., constitute the black or underground economy. Thus the term “black economy”1 indicates all those activities which are concealed from the tax authorities in an attempt to evade taxes. Tax evasion refers to all the illegal actions taken to avoid the lawful assessment of taxes. The underground economy flourishes when cash transactions such as construction, illegal sale, smuggling, and drug trafficking are common. High tax rate, recession, high unemployment, and negative public attitudes towards government and taxes are some of the factors that lead to the spread of the underground economy, tax evasion, as well as tax avoidance. The existence of a large underground economy results in high tax rates, reduction in government services, unfair competition, and an uneven playing field for honest business. Mainly, self-employed persons are involved in tax evasion and underground economic activities because there is no formal system of documentation for selfemployed persons and their activities. Tax evasion is a significant determinant of underground economy largely due to the loopholes in tax policy. Farming community exempted from taxation is part of the underground economy. Even industrialists and traders are known to have shown their income as their farming income and have been exempted from taxation. For example, industrialists invest in purchase of land and then report the incomes from industrial and trade activity as farm income, which is taxexempt. Similarly, another type of community works both in the formal as well as the informal sector (cash economy) and reports only formal income. Again, the tax policy provides the opportunity to conceal income because income in the informal sector is not recorded by government officials. Since these earning persons work only in the cash economy, they can evade or avoid taxes." @default.
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- W2162337279 date "2003-01-01" @default.
- W2162337279 modified "2023-09-27" @default.
- W2162337279 title "Underground Economy and Tax Evasion in Pakistan: A Critical Evaluation" @default.
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