The role of sanctions and other factors in tackling international tax fraud

Ken Neil Harry Devos

Research output: Contribution to journalArticleResearchpeer-review


The current global financial climate has placed governments under more pressure to prevent revenue leakage by curbing undesirable activity such as tax fraud. The aim of this paper is to examine the role of sanctions and other factors (both economic and non-economic) in tackling tax fraud and non-compliance in various jurisdictions. The evidence suggests that the imposition and increase in sanctions alone should perhaps be more correctly seen as only one part of an overall balanced, tax compliance strategy. It is submitted that the evidence produced in this paper provides useful information for revenue authorities globally and has implications for tax policy development.
Original languageEnglish
Pages (from-to)1 - 22
Number of pages22
JournalCommon Law World Review
Issue number1
Publication statusPublished - 2013

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