The paper seminally develops (in some respects, reinforces) an alternative analytical framework of foreign exchange management in a developing country context in which, along with the standard toolkit of foreign exchange regulations, the tax system also plays a pivotal role. The paper spatially...

The paper takes an incisive shot at the systemic inadequacies that have tiptoed into the economic order of the state over time via the apparently innocuous mechanism of withholding taxes. Withholding tax – a legitimate instrument of preponing the state revenues on clearly identifiable chunks...