TAX EVASION AND CONCESSIONS IN BELGIUM - METHODS, EXTENT AND REMEDIES

• NCJ Number: 20682
• Journal: Revue de l'institut de sociologie Issue: 1-2 Dated: (1975) Pages: 29-70
• Author(s): M FRANK
• Date Published: 1975
• Length: 42 pages
• Corporate Author: Universite Libre de Bruxelles
• Publication Format: Article
• Publication Type: Statistics
• Language: French
• Country: Belgium

Annotation

THIS ARTICLE REPORTS ON THE EXTENT OF TAX FRAUD AND ILLEGAL CONCESSIONS IN BELGIUM AND ON THE DAMAGE CAUSED BY THEM TO THE NATIONAL REVENUE.

Abstract

THE EFFECTS OF THIS PHENOMENON ON THE REDISTRIBUTION OF INCOME ARE ALSO DISCUSSED. THE REPORT IS DIVIDED INTO THREE SEPARATE SECTIONS. THE FIRST DEALS WITH THE METHODOLOGICAL AND STATISTICAL PROBLEMS CONNECTED WITH THE MEASUREMENT OF TAX FRAUD AND ILLEGAL CONCESSIONS. THE AUTHOR ADOPTS A MACRO-ECONOMIC METHODOLOGY BASED ON THE COMPARISON OF DATA EMERGING FROM TAX STATISTICS AND DATA DERIVED FROM NATIONAL ACCOUNTS. THE SECOND SECTION PRESENTS DATA ON THE PHENOMENON IN BELGIUM DURING THE YEARS 1970, 1974, AND 1975 ACCORDING TO TYPES OF TAXES, SOCIO-PROFESSIONAL GROUPS, AND LEVELS OF INCOME. IN THE FINAL PART, THE AUTHOR SUGGESTS REMEDIAL MEASURES OF AN ADMINISTRATIVE, INSTITUTIONAL, AND PENAL CHARACTER. SOME OF THESE MEASURES (E.G. THE IMPOSITION OF A TAX ON REVENUES FROM MULTINATIONAL COMPANIES, THE ABOLITION OF THE SECRET BANK) RELATE ALSO TO INTERNATIONAL TAX FRAUD. --IN FRENCH