Record Details

Curbing Tax Evasion in Singapore: The Role of Governance and Corporate Governance Standards in the Tax Agency

International Public Management Review

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Title Curbing Tax Evasion in Singapore: The Role of Governance and Corporate Governance Standards in the Tax Agency
 
Creator Sam, Choon Yin
 
Description This article introduces a simple framework to link corruption, corporate governance and tax evasion. It argues that attempts to mitigate tax evasion have to incorporate measures to curb corruption in the public sector and raise the standard of corporate governance in the tax agency. The proposition is tested by means of a case study, involving Singapore’s tax agency, the Inland Revenue Authority of Singapore. The article makes recommendations so that tax compliance could be encouraged with the greatest possible benefits.
 
Publisher International Public Management Review
 
Contributor —
 
Date 2014-03-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journals.sfu.ca/ipmr/index.php/ipmr/article/view/86
 
Source International Public Management Review; Vol 11, No 3 (2010); 22-39
1662-1387
 
Language eng
 
Relation http://journals.sfu.ca/ipmr/index.php/ipmr/article/view/86/86
 
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