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Process Map on the Criminal Prosecution of Tax Evasion in the Philippines


This report documents the findings of a process mapping exercise aimed at identifying bottlenecks in the prosecution of tax evasion cases. While the exercise was conducted in 2007 and the report presents a snapshot of issues at that time, many of the key challenges identified remain relevant today, while the strengthening of revenue collection has become even more of a critical priority in light of the impact of the global financial crisis.

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Jul 22, 2013