Otusanya, Olatunde Julius; Arowomole, Sunday Simon Aso; … - In: International Journal of Economics and Accounting 4 (2013) 1, pp. 93-122
Tax evasion, tax avoidance and fiscal corruption are actions, decisions and policies of individuals and corporate bodies which inhibit economic development in developing countries. As a consequence, the revenue intended for development is unpaid, evaded or avoided, or even diverted, into private...