Dear Souhir,

I am not aware of a global database for these numbers. Also, amounts of tax evaded and tax collected should be viewed in relation to the country and its economy (it does not make sense to compare Romania with the USA in real numbers, but it may make sense as a ratio). Furthermore, please pay attention that there are different taxes which should not be amalgamated if you are looking on evasion and enforcement efforts - there are major differences between income taxes and VAT, for example. Costs of tax audit per year may be evaluated against the tax revenue increased following more tax audits / against efficiency per audit (average surplus tax collected) and so on.

However, the OECD page on Base erosion and profit shifting may serve as a staring point for you, where you also may find some data you are looking for: http://www.oecd.org/tax/beps/

Paul

Dear professor Paul,

Thanks a lot, I will check the OECD page and pay attention to  all what you have highlighted when doing my research.

All the best

Souhir 

Of course you can't find these figures because the Ministries for Finance in the money printing countries such as the US, UK, Germany and the Netherlands - not Japan - pay the losses of tax avoidance by sovereign debt. Last year the US needed 335 billion Dollar new sovereigns to pay the damage caused by tax audit.

The new economic foundation in the UK has made a good study on which professions use and damage the common good. I include the link. Every tax advisor causes an annual damage of 1 million pounds in the UK.

The tax evasion can only be estimated. My estimate is $ 500 billion per year in the US and $ 100 billion per year in Germany. Both is completely legal due to the decision to compensate these losses by public debt in order to enhance 'the economy', finally only a few rich.

A German DAX 30 company pays around 25 per cent of its profit for tax audit, in the US up to 50 per cent. But you have to consider that 'profit' is defined by the tax auditors yet so that they make a different account: Yes, you pay 50 per cent of your profit, but we helped you to avoid 300 per cent of it.

So if once Tunesia had the right to release sovereign debt with an interest rate of 0.05 per cent - such as Germany, UK and US - rated by AAA, tax auditors would start the same business in Tunesia.

Today they only advice 'Governance' which can be translated in 'Foreign investors can bring their money out of the country legally'.

So the business of tax audit is to cheating the common good and it should be forbidden.

http://commons.ch/wp-content/uploads/A_Bit_Rich.pdf

Dear Souhir,

You are very welcome!

Paul

Dear Prof  Dill,

Thanks a lot for these information and also explications, really I benefit from them.

Thanks a lot.

Souhir 

Dear Souhir,

you can also estimate it by the study attached.

Dear Prof Dill,

Thanks a lot, I will.

All the best

Souhir