Tax Pilferage--Causes and Cures (Privatisation AND THE TAX Net) (Report)
Pakistan Development Review 1996, Winter, 35, 4
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SOME CONCEPTUAL ISSUES "Tax pilferage" is an English equivalent of the well-known Urdu phrase "Tax Chori". The formal expression is tax evasion. To begin with, we draw a distinction between tax evasion and tax avoidance. Tax evasion is defined to include all illegal acts of omission and commission which result in tax loss to the exchequer. According to the United Kingdom Royal Commission on the Taxation of Profits and Income, the term "evasion":
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