Abusive Tax Avoidance and Responsibilities of Tax Professionals

Abusive tax avoidance reduces the effectiveness and equity of fiscal institutions, and hence contributes to significant levels of deprivation in both developed and developing countries. In the first part of this paper, we outline the main reasons for the existence and scale of abusive tax avoidance, with emphasis on factors that exacerbate the problem in the developing world. However, our main project in this paper is normative. We argue that...