• ISSN: 2301-3567 (Print), 2972-3981 (Online)
    • Abbreviated Title: J. Econ. Bus. Manag.
    • Frequency: Quarterly
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms. Fiona Chu
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HOME > Archive > 2017 > Volume 5 Number 2 ( Feb. 2017) >
JOEBM 2017 Vol.5(2): 74-78 ISSN: 2301-3567
DOI: 10.18178/joebm.2017.5.2.489

Tax Evasion in the Lao PDR: Evidence from Missing Imports with China and Thailand

Phaydanglobriayao Ka

Abstract— Many [low-income] developing countries face difficulties in tax revenues mobilization due to various reasons, amongst others tax evasion seems to be evident. This paper explores the relationship between trade gap, defined by the difference between export values and import values for the same products reported by the exporting partners and the importer country as a proxy for tax evasion, and the corresponding tax rates. This study uses trade data at HS 6 and 8 digits at product level and constructs tax rates (MFN tariff rates plus VAT and excise tax rate) for 2009 and 2011. The findings of this paper confirm that there is evidence for under-reporting of unit value leading to tax evasion in order to pay lower taxes over time. On the other hand, most cases in this study have no evidence for mislabeling, which is considered part of tax evasion.

Index Terms— Missing imports, tax evasion, tax rates, tax revenue mobilization.

Phaydanglobriayao Ka is with the Faculty of Economics and Business Management, National University of Laos, Lao PDR, Japan (e-mail: k.phaydanglobriayao@nuol.edu.la, kaphdy@gmail.com).

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Cite: Phaydanglobriayao Ka, " Tax Evasion in the Lao PDR: Evidence from Missing Imports with China and Thailand," Journal of Economics, Business and Management vol. 5, no. 2, pp. 74-78, 2017.

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