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Thesis

Taxing the ‘hard-to-tax’ in low and middle-income countries: an examination and Kenyan case study

Abstract:

The term ‘hard-to-tax', in tax evasion literature, refers to farmers, small and medium-sized enterprises (SMEs), and professionals. However, scholarly discourse on the hard-to-tax in low and middle-income countries (LMICs) has focussed primarily on farmers and SMEs. Professionals are rarely critically considered despite the acknowledgement in the literature that, considering their potential earnings, the absolute amount involved in evasion by professionals in LMICs is probably higher than ...

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Division:
SSD
Department:
Law
Department:
University of Oxford
Role:
Author

Contributors

Department:
University of Oxford
Role:
Supervisor
Chartered Institute of Taxation More from this funder
Type of award:
DPhil
Level of award:
Doctoral
Awarding institution:
University of Oxford
Language:
English
Keywords:
Subjects:
UUID:
uuid:fb1c6fe3-6039-4b4f-a3fb-eec15033d3c8
Deposit date:
2019-07-18

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