Tax Evasion & Whistleblowers: Curious Policy or Durable Strategy?

CASS Working Papers on Economics & National Affairs, 2020

7 Pages Posted: 2 Mar 2020

See all articles by Usman W. Chohan

Usman W. Chohan

UNSW Business School; Critical Blockchain Research Initiative (CBRI); Centre for Aerospace & Security Studies (CASS)

Date Written: January 6, 2020

Abstract

The scope of tax evasion in developing countries represents cause for extreme fiscal concern. To combat this, a host of conventional and unconventional strategies are being deployed by fiscal authorities around the world. This paper examines the practitioner and academic context in which tax evasion whistleblowing can be made into an effective strategy for minimizing tax evasion in developing countries, seeking specific application to the context of Pakistan, where the Federal Board of Revenue (FBR) has announced a policy of rewarding whistleblowers with a portion of the recovery proceeds from tax evasion cases.

Keywords: tax evasion, tax avoidance, whistleblowers, tax, revenue collection

Suggested Citation

Chohan, Usman W., Tax Evasion & Whistleblowers: Curious Policy or Durable Strategy? (January 6, 2020). CASS Working Papers on Economics & National Affairs, 2020 . Available at SSRN: https://ssrn.com/abstract=3529340 or http://dx.doi.org/10.2139/ssrn.3529340

Usman W. Chohan (Contact Author)

UNSW Business School ( email )

UNSW Business School
High St
Sydney, NSW 2052
Australia

Critical Blockchain Research Initiative (CBRI) ( email )

Centre for Aerospace & Security Studies (CASS) ( email )

Islamabad
Pakistan

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