Tax Avoidance: Causes and Solutions

Tax Avoidance: Causes and Solutions
Ling Zhang
Master of Business
2007
The thesis submitted to Auckland University of Technology in partial fulfillment of the
degree of Master of Business.
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Table of content
1.0 Introduction …………………………………………………………………………………. 3
1.1 Background Overview ……………………………………………………………………………………. 3
1.2 New Zealand tax system …………………………………………………………………………………. 4
1.3 New Zealand Tax Policy …………………………………………………………………………………. 6
1.4 History of New Zealand income tax …………………………………………………………………. 6
1.5 Tax avoidance in New Zealand ………………………………………………………………………… 7
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