...largely upon self-assesement by the taxpayer. 17. Unfortunately, there is abundant evidence to show that, in the sphere in which self-assessment is still...there is a substantial amount of fraud and evasion. We cannot attempt a quantitative estimate, but we have no doubt that the loss to the Revenue is serious...

...immediately salutary in its effects.1 The Committee considered there was " abundant evidence to show that in the sphere in which self-assessment is still...there is a substantial amount of fraud and evasion." But they would attempt no quantitative estimate. As a remedy for evasion due to ignorance and carelessness,...

...immediately salutary in its effects.1 The Committee considered there was " abundant evidence to show that in the sphere in which self-assessment is still...there is a substantial amount of fraud and evasion." But they would attempt no quantitative estimate. As a remedy for evasion due to ignorance and carelessness,...

...it has been in existence as long as there have been rules and regulations with regard to employment. Henry (1978), for example, cites examples of fiddling...Smithies (1984), moreover, in a detailed case study of informal employment in five towns (Barnsley, Birkenhead, Brighton and Hove, Walsall and part of North...

...Committee found that there was 'abundant evidence to show that in the sphere in which self assessment is still requisite, there is a substantial amount of fraud and evasion . . . serious enough to demand some amendment of the law and practice'. The Committee proposed, as...

...Fraud and Evasion.- — Most of the income-tax is collected at the source, but " where self -assessment is still requisite there is a substantial amount of fraud and evasion." It is recommended — (1) That every individual who receives an Income-tax form (whether actually in...