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dc.contributor.advisorOhms, Chris
dc.contributor.authorZhang, Ling (Becky)
dc.date.accessioned2008-04-18T01:09:46Z
dc.date.available2008-04-18T01:09:46Z
dc.date.copyright2007-10-02
dc.date.issued2007-10-02
dc.identifier.urihttp://hdl.handle.net/10292/13
dc.description.abstractTax avoidance is attracting more and more attention from the public. Different people have different understanding and definitions of tax avoidance. The purpose of this thesis is to review the causes of, and solutions to tax avoidance. The thesis assesses various definitions of tax avoidance, and then discusses different options for prevention of tax avoidance. In discussing of legislative rules, the thesis reviews the various applicable sections in the New Zealand Income Tax Act 2004, taking into account of leading cases, discusses the development in other jurisdictions, and in particular examines the development of Generally Anti-avoidance Rules in three jurisdictions. The thesis recommends the key elements for design a good tax system which will help to restrict the conditions that make tax avoidance possible for the future development. The recommendations also include: establishing effective disclosure and advanced rulings system, improving specific anti-avoidance provision, reinforcing generally anti-avoidance rule and developing a purposive interpretation of the law.
dc.publisherAuckland University of Technology
dc.subjectTax avoidance
dc.subjectTax law - New Zealand
dc.subjectTax law - Australia
dc.subjectTax law - Canada
dc.subjectPrevention of tax avoidance
dc.titleTax avoidance: causes and solutions
dc.typeThesis
thesis.degree.grantorAuckland University of Technology
thesis.degree.levelMasters Theses
thesis.degree.nameMaster of Business
thesis.degree.disciplineSchool of Businessen_US
dc.rights.accessrightsOpenAccess


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