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| Prevention of Tax Evasion Through Buddha’s Teachings | ||
| 作者 | Manandhar, Tri Ratna (著) |
|---|---|
| 出處題名 | Lumbini Prabha |
| 卷期 | v.6 |
| 出版日期 | 2021.05 |
| 頁次 | 43 - 52 |
| 出版者 | Lumbini Buddhist University |
| 出版者網址 | https://lbu.edu.np/ |
| 出版地 | Lumbini, Nepal [藍毗尼, 尼泊爾] |
| 資料類型 | 期刊論文=Journal Article |
| 使用語言 | 英文=English |
| 附註項 | Dr. Tri Ratna Manandhar, Associate Professor, Faculty of Management Tribhuvan University, Shankardev Campus, Kathmandu. |
| 關鍵詞 | Tax evasion; Greed; Morality; Generosity; Altruism |
| 摘要 | Tax evasion is to avoid paying taxes. It is one of the major problems facing by the developing and developed countries. The development of Nation depends upon the financial resources. So, the collection of tax is must for every country. Sufficient amount of funds collected from tax, and its proper utilization only makes possible for Nation building. But people generally are not ready to pay tax easily and they show reluctant to pay tax. They as far as possible make evasion and avoidance of paying tax. Several remedial measures have been exercised to prevent tax evasion by the government. But the remedial measures in the form of fine, penalty are ineffective in preventing the tax evasion. In this situation the teachings of Buddha could be one of the effective ways for prevention of tax evasion. Several teachings of Buddha as generosity, morality, altruism, cessation of defilements etc. help people to share the income and possessions to other. The present work intends to highlight the teachings of Buddha that could make people come out from greed and able oneself free from several defilements that make them to share the income and possession. This type of teachings helps people to become free from greed which will certainly make people to pay the tax eagerly and as a result the objective of Nation building will be easily attained. |
| 目次 | Abstract 43 Background 43 Tax and Taxation 44 Problem of Tax Evasion 46 Possible Causes of Tax Evasion 47 Origin of Taxation 48 Taxation at the time of Buddha 49 Buddha’s Inspiration to Share Possession with Other 50 Buddha’s Suggestion for Best use of Collected Tax by State 51 Conclusion 52 Bibliography 52 |
| ISSN | 26160196 (P); 27174603 (E) |
| 點閱次數 | 202 |
| 建檔日期 | 2023.05.17 |
| 更新日期 | 2023.05.17 |
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