A report on Tax and Tax noncompliance

Total revenue from direct and indirect taxes given as share of GDP in 2017
The ratio of German assets in tax havens in relation to the total German GDP. Havens in countries with tax information sharing allowing for compliance enforcement have been in decline. The "Big 7" shown are Hong Kong, Ireland, Lebanon, Liberia, Panama, Singapore, and Switzerland.
Pieter Brueghel the Younger, The tax collector's office, 1640
Tax campaigner Richard Murphy's estimate of the ten countries with the largest absolute levels of tax evasion. He estimated that global tax evasion amounts to 5 percent of the global economy.
Substitution effect and income effect with a taxation on y good.
Poster issued by the British tax authorities to counter offshore tax evasion.
Budget's constraint shift after an introduction of a lump sum tax or a general tax on consumption or a proportional income tax.
HMRC estimated tax gaps 2005-2019
The Laffer curve. In this case, the critical point is at a tax rate of 70%. Revenue increases until this peak, then it starts decreasing.
General government revenue, in % of GDP, from social contributions. For this data, the variance of GDP per capita with purchasing power parity (PPP) is explained in 20% by social contributions revenue.
Egyptian peasants seized for non-payment of taxes. (Pyramid Age)
Public finance revenue from taxes in % of GDP. For this data, the variance of GDP per capita with purchasing power parity (PPP) is explained in 32% by tax revenue.
Diagram illustrating deadweight costs of taxes

Tax noncompliance (informally tax avoision) is a range of activities that are unfavorable to a government's tax system.

- Tax noncompliance

The first known taxation took place in Ancient Egypt around 3000–2800 BC. A failure to pay in a timely manner (non-compliance), along with evasion of or resistance to taxation, is punishable by law.

- Tax
Total revenue from direct and indirect taxes given as share of GDP in 2017

3 related topics with Alpha

Overall

Avoiding the window tax in England

Tax avoidance

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Avoiding the window tax in England
Countries with politicians, public officials or close associates implicated in the Panama Papers leak on 15 April 2016

Tax avoidance is the legal usage of the tax regime in a single territory to one's own advantage to reduce the amount of tax that is payable by means that are within the law.

Both tax evasion and some forms of tax avoidance can be viewed as forms of tax noncompliance, as they describe a range of activities that are unfavourable to a state's tax system.

The ratio of German assets in tax havens in relation to the total German GDP, 1996–2008. The "Big 7" shown are Hong Kong, Ireland, Lebanon, Liberia, Panama, Singapore, and Switzerland.

Tax evasion

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The ratio of German assets in tax havens in relation to the total German GDP, 1996–2008. The "Big 7" shown are Hong Kong, Ireland, Lebanon, Liberia, Panama, Singapore, and Switzerland.
Tax campaigner Richard Murphy's estimate of the ten countries with the largest absolute levels of tax evasion. He estimated that global tax evasion amounts to 5 percent of the global economy.
The size of the shadow economy in Europe, 2011.
A "Lion's Mouth" postbox for anonymous denunciations at the Doge's Palace in Venice, Italy. Text translation: "Secret denunciations against anyone who will conceal favors and services or will collude to hide the true revenue from them."
Poster issued by the British tax authorities to counter offshore tax evasion.

Tax evasion is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others.

Both tax evasion and tax avoidance can be viewed as forms of tax noncompliance, as they describe a range of activities that intend to subvert a state's tax system, but such classification of tax avoidance is disputable since avoidance is lawful in self-creating systems.

Gandhi making salt and disobeying the British salt production and tax laws.

Tax resistance

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Gandhi making salt and disobeying the British salt production and tax laws.
Egyptian peasants seized for non-payment of taxes during the Pyramid Age.
Boston Tea Party, 16 December 1773.
Henry David Thoreau, author of Civil Disobedience.
The White House Peace Vigil, started by Thomas in 1981 and supported by tax resister Ellen Thomas.

Tax resistance is the refusal to pay tax because of opposition to the government that is imposing the tax, or to government policy, or as opposition to taxation in itself.

Because taxation is often oppressive, governments have always struggled with tax noncompliance and resistance.