Tax Evasion

**Towtua a wɔkwati** yɛ mmɔden a mmara mma ho kwan a wɔbɔ sɛ wobedi tow a ankorankoro, nnwumakuw, ahotoso ahorow, ne afoforo de tow no so nkonim. Towtua a wɔkwati taa hwehwɛ sɛ wɔhyɛ da ka towtuafo no nsɛm ho asɛm wɔ ɔkwan a ɛnteɛ so kyerɛ towtua mpanyimfo de tew towtuafo no towtua so, na nea ɛka ho ne towtua ho amanneɛbɔ a ɛnyɛ nokware, sika a wonya, mfaso anaa mfaso a ɛba fam sen sika a wonya ankasa a wɔbɛka ho asɛm, wɔbɛka sika a wɔtew afi mu no ho asɛm dodo, adanmude a wɔde ma atumfoɔ wɔ aman a adifudepɛ dɔɔso wom na wɔde sika sie mmeae a ɛyɛ kokoam.

Towtua a wɔkwati yɛ dwumadi a wɔtaa de bata sikasɛm a ɛnyɛ nhyehyɛe ho. Ade biako a wɔde kyerɛ baabi a towtua a wɔkwati ("towtua mu nsonsonoe") ne sika dodow a wɔmmɔ ho amanneɛ, a ɛyɛ nsonsonoe a ɛda sika dodow a towtua mpanyimfo no srɛ sɛ wɔbɔ ho amanneɛ ne sika ankasa a wɔbɔ ho amanneɛ ntam.

Nea ɛne eyi bɔ abira no, towtua a wɔkwati ne towtua ho mmara a wɔde di dwuma wɔ mmara kwan so de tew towtua so. Yebetumi abu towtua a wɔkwati ne towtua a wɔkwati nyinaa sɛ akwan horow a wɔfa so di towtua so, efisɛ ɛkyerɛkyerɛ dwumadi ahorow a ɛbɔ wɔn tirim sɛ ɛbɛsɛe ɔman bi towtua nhyehyɛe, nanso towtua a wɔkwati ho nkyekyem a ɛte saa no yɛ nea akyinnyegye wom efisɛ kwati a wɔkwati yɛ mmara kwan so wɔ nhyehyɛe ahorow a wɔde wɔn ho hyɛ mu. Nnwumakuw, ahotoso akuw, anaa ankorankoro betumi ayɛ towtua a wɔkwati ne towtua a wɔkwati nyinaa.

## Sikasɛm ho adesua
Wɔ afe 1968 mu no, sikasɛm ho ɔbenfo Gary Becker a onyaa Nobel akyɛde no dii kan de nsɛmmɔnedi ho sikasɛm ho nsusuwii, na akyerɛwfo M.G. Allingham ne A. Sandmo yɛɛ sikasɛm mu nhwɛso bi a ɛfa towtua a wɔkwati ho wɔ 1972 mu. Saa nhwɛso yi di sika tow a wɔkwati, towtua mu sika titiriw a wonya fi aman a wɔanya nkɔso mu no ho. Sɛnea akyerɛwfo no kyerɛ no, dodow a wɔkwati tow a wotua wɔ sika a wonya ho no gyina sɛnea ebetumi aba sɛ wobehu ne asotwe dodow a mmara de ma so. Nanso, nhwehwɛmu ahorow a wɔyɛe akyiri yi no kyerɛɛ anohyeto ahorow a ɛwɔ nhwɛso no mu, na esi so dua sɛ ankorankoro nso taa di towtua so bere a wogye di sɛ wɔde tow sika di dwuma sɛnea ɛfata ne bere a wobetumi de wɔn ho ahyɛ ɔmanfo gyinaesi ahorow mu. .

Nhoma ahorow no nsusuwii nhwɛso ahorow no yɛ fɛ wɔ mmɔden a wɔbɔ sɛ wobehu nsakrae ahorow a ɛda adi sɛ ɛbɛka mmara a wonni so no mu. Nanso, nsɛm foforo a wɔka kyerɛ no ma wonya nea ɛbɔ abira wɔ nneɛma a ɛsakra a wogye di sɛ ɛka towtua a wɔkwati no ho sɛnkyerɛnne ne ne kɛse nyinaa ho. Ɛho hia sɛ wɔyɛ adwuma a wɔde osuahu di dwuma de siesie nsusuwii mu nsɛm a emu nna hɔ no. Ɛte sɛ nea tow a wɔkwati no nya tow dodow, adwuma a wonnya nyɛ, sika dodow a wonya ne abotɔyam a wonni wɔ aban ho no so nkɛntɛnso pa. Ɛte sɛ nea U.S. Towtua Nsakrae Mmara a wɔyɛe wɔ 1986 mu no ama towtua a wɔkwati wɔ United States no so atew.

Wɔ afe 2017 nhwehwɛmu bi mu no, Alstadsæter ne ne mfɛfoɔ. de baa awiei a egyina random stratified audits ne leaked data so sɛ towtua a wɔkwati a ɛba no kɔ soro kɛse bere a ahonyade dodow kɔ soro no na wɔn a wɔyɛ adefo kɛse no taa de wɔn ho hyɛ towtua a wɔkwati mu bɛyɛ mpɛn 10 sen sɛ wɔkyekyem pɛpɛɛpɛ a.

## Towtua mu nsonsonoe
Towtua mu nsonsonoe no kyerɛkyerɛ tow dodow a anka ɛsɛ sɛ wɔma so wɔ tow dodow a wɔma so ankasa ho. IRS kyerɛkyerɛ towtua mu nsonsonoe a ɛwɔ hɔ nyinaa mu sɛ nsonsonoe a ɛda tow a ɛsɛ sɛ wotua ankasa wɔ afe bi mu ne tow a wɔde mena ankasa wɔ bere ano no ntam. Ɛyɛ nsonsonoe a ɛda nonfiling, nsonsonoe a ɛwɔ amanneɛbɔ a ɛnyɛ papa, ne nsonsonoe a ɛwɔ sika a wontua (anaasɛ sika a wɔde mena) mu. Towtua a wofi wɔn pɛ mu di so wɔ U.S. no bɛyɛ tow a ɛsɛ sɛ wotua ankasa no mu 85%, na ɛma towtua mu nsonsonoe kɛse bɛyɛ 15%.

Towtua mu nsonsonoe no renya nkɔanim titiriw esiane nneɛma abien nti, mmara a wɔmfa nni dwuma wɔ ɔfa biako ne mmara a wɔmfa nni dwuma wɔ ɔfa foforo. Kan no gyina towtua ho mmara a wɔde di dwuma a ɛho ka yɛ den no so titiriw. Nea etwa to no gyina fapem a ɛne sɛ towtua a wodi so no yɛ nea ɛho ka yɛ den ma ankorankoro ne nnwumakuw nso (tow a wɔhyɛ ma, adwumayɛfo a wɔyɛ adwumaden), enti tow a wɔrentua no bɛyɛ nea sikasɛm mu mfaso wɔ so kɛse wɔ wɔn adwene mu.

## Amanneɛbɔ ho tow a wɔkwati
Amanneɛbɔ ho tow yɛ ade titiriw a ɛma wonya sika wɔ aman a afei na wɔrenya nkɔso mu. Wɔn a wɔde nneɛma fi amannɔne ba no bɔ mmɔden sɛ wɔbɛkwati amanneɛbɔ tow denam (a) sika a wɔbɔ no yiye ne (b) dodow ne nneɛma a wɔkyerɛkyerɛ mu wɔ ɔkwan a ɛnteɛ so so. Sɛ ad valorem import tow wɔ hɔ a, wobetumi atew tow a wotua no so denam under-invoicing so. Dodow a wɔmmɔ no yiye no fa nneɛma a ɛwɔ tow pɔtee bi ho kɛse. Wɔsesa nneɛma a wɔyɛ ho nkyerɛkyerɛmu ma ɛne H. S. Mmara a ɛne tow a ɛba fam hyia.

### Nneɛma a wɔde fa sum ase aguadi
Smuggling yɛ nneɛma a wɔde ba amannɔne anaa wɔde kɔ amannɔne denam akwan a mmara mma ho kwan so. Wɔde sum ase aguadi di dwuma de kwati amanneɛbɔ tow koraa, ne saa ara nso na wɔde nneɛma a wɔde fa amannɔne ba na wɔde kɔ amannɔne. Wɔn a wɔde sum ase aguadifo no ntua tow efisɛ kar no yɛ sum ase, enti wɔmfa amanneɛbɔ biara mma.

## Tow a wɔbɔ wɔ nneɛma a ɛsom bo ne tow a wɔbɔ wɔ nneɛma a wɔtɔn ho a wɔkwati
Wɔ afeha a ɛto so 20 no fa a ɛto so abien mu no, tow a wɔbɔ wɔ nneɛma a wɔde ka ho (VAT) bae sɛ nnɛyi tow a wɔde tua nneɛma a wɔde di dwuma ho wɔ wiase nyinaa, gye United States nkutoo. Wɔn a wɔyɛ nneɛma a wogye VAT fi adetɔfo hɔ no betumi akwati towtua denam sika dodow a wɔtɔn no a wɔremmɔ ho amanneɛ yiye no so. U.S. nni tow a ɛtrɛw a wɔbɔ wɔ nneɛma a wɔde di dwuma ho wɔ aban mpanyimfo gyinabea, na ɔman biara nni hɔ a egye VAT mprempren; aman dodow no ara gye tow a wɔbɔ wɔ nneɛma a wɔtɔn ho mmom. Canada de VAT a wɔbɔ wɔ ɔman no mu (Tow a ɛfa Nneɛma ne Nnwuma ho) ne tow a wɔbɔ wɔ nneɛma a wɔtɔn ho wɔ ɔmantam no mu nyinaa di dwuma; amantam binom wɔ tow biako a ɛka akwan abien no nyinaa bom.

Bio nso, tumidi dodow no ara a wogye VAT anaa adetɔn tow nso wɔ mmara kwan so hwehwɛ sɛ wɔn a wɔte hɔ no bɔ amanneɛ na wotua tow no wɔ nneɛma a wɔatɔ wɔ tumidi foforo mu. Eyi kyerɛ sɛ adetɔfo a wɔne wɔn tɔ biribi wɔ tumidi a wotua tow a ɛba fam anaasɛ wontua tow no adwene a ɛne sɛ wɔbɛkwati VAT anaa tow a wɔbɔ wɔ adetɔn ho wɔ wɔn fie tumidi mu no yɛ mmara so bu wɔ mfiridwuma mu wɔ nsɛm dodow no ara mu.

Eyi abu so titiriw wɔ aman a ɛwɔ ɔman no mu te sɛ United States ne Canada a aman nketewa mu tumidi ahorow gye VAT anaa tow a ɛsono nea wɔtɔn no.

Wɔ demokrase aman a ahofadi wom mu no, ɔhaw titiriw a ɛwɔ mpɔtam hɔ aguadi tow a wɔkwati a wosiw ano ne sɛ demokrase aman a wɔde ahofadi, sɛnea ɛte ankasa no, nni ɔhye so tumidi kakraa bi (sɛ ɛwɔ hɔ a) wɔ wɔn mu tumidi ahorow ntam. Enti, mpɛn pii no, ɛnyɛ nea ɛho ka sua sɛ wɔbɛhyɛ ma wɔagye tow wɔ nneɛma a ne bo nyɛ den a wɔde fa ankorankoro kar mu fi tumidi biako mu kɔ foforo a ɛsono towtua ho. Nanso, mpɛn pii no, aman nketewa nniso ahorow bɛhwehwɛ sɛ wobegye tow a wɔbɔ wɔ nneɛma a ne bo yɛ den te sɛ kar ho.

## Botae ahorow a wɔde bɛkwati towtua
Ade biako nti a towtuafo kwati towtua ne ankorankoro mfaso horow a ɛka ho, ma enti ankorankoro haw ahorow a ɛde saa gyinaesi no ba Bio nso, Wallschutzky abusuabɔ mu abusuabɔ a wɔde sesa nneɛma ho adwene no da adi sɛ nea ɛkanyan nnipa pii. Nsesaeɛ abusuabɔ ho adwene no ka sɛ toɔtuafoɔ gye di sɛ nsakraeɛ a ɛda wɔn toɔ ne ɔmanfoɔ yiedie/asetena mu nnwuma ntam no sɛ ɛnkari pɛ. Bio nso, tumi kakraa bi a nhyehyɛe no wɔ sɛ ɛbɛkyere wɔn a wɔkwati towtua no ma asiane a ɛbata ho no so tew. Mpɛn pii no, ɛyɛ sikasɛm mu mfaso kɛse sɛ wɔbɛkwati towtua, wɔbɛkyere obi na wɔatua ka sɛ nea efi mu ba, sen sɛ wobetua tow a wɔaboaboa ano wɔ mfe no mu no. Enti, ɛsɛ sɛ nnipa dodow a wɔkwati no dɔɔso sen sɛnea ɛte mpo, enti wɔ nnipa pii fam no, ɛte sɛ nea abrabɔ pa ho botae bi wɔ hɔ a ɛko tia adeyɛ yi

## Aban mmuae
Sɛnea wɔkwati wɔn ho no gyina nneɛma pii so, a sika dodow a obi anaa adwumakuw bi wɔ ka ho. Mmɔden a wɔbɔ sɛ wɔbɛkwati tow a wotua wɔ sika a wonya ho no so tew bere a sika a ɛka ho no sua no. Sɛnea towtua ho nhyehyɛe no yɛ adwuma yiye nso gyina sɛnea towtua ho nhyehyɛe no yɛ adwuma yiye so. Towtua adwumayɛfo adifudepɛ ma ɛyɛ den sɛ wobedi wɔn a wɔkwati wɔn ho no so. Towtua adwumayɛbea ahorow de akwan horow di dwuma de tew kwati a wɔkwati so na wɔma mmara a wɔde di dwuma no kɔ soro: sɛ nhwɛso no, towtua ho nhyehyɛe a wɔde ma ankorankoro anaasɛ towtua ho kuayɛ.

Wɔ afe 2011 mu no, HMRC, UK towgye adwumayɛbea no kae sɛ wɔbɛkɔ so asiw towtua a wɔkwati ano, a wɔn botae ne sɛ wobegye sika £18 ɔpepepem ansa na afe 2015. Wɔ afe 2010 mu no, HMRC fii ase yɛɛ fafiri nhyehyɛe a wofi wɔn pɛ mu de ma a wɔde wɔn ani sii adwumayɛfo a wɔwɔ mfinimfini mpanyimfo so ne boaboaa £500 ɔpepem ano

## Adifudepɛ a towtua mpanyimfo de di dwuma
Towtua adwumayɛfo a wodi amim ne towtuafo a wɔayɛ wɔn adwene sɛ wɔbɛkwati towtua no yɛ biako. Sɛ wohu sɛ wɔakwati asɛm bi a, wɔkwati sɛ wɔbɛbɔ amanneɛ de agye adanmude. Towtua adwumayɛfo adifudepɛ yɛ ɔhaw kɛse ma towtua adwuma no wɔ aman pii mu

#### Level of kwati ne asotwe
Ɛkame ayɛ sɛ towtua a wɔkwati yɛ nsɛmmɔnedi wɔ aman a wɔanya nkɔso nyinaa mu, na ɛsɛ sɛ wɔbɔ nea odi fɔ no ka ne/anaasɛ wɔde no to afiase. Wɔ Switzerland no, wobu nneyɛe pii a ɛbɛyɛ sɛ nsɛmmɔnedifo towtua a wɔkwati wɔ aman afoforo so no sɛ ɔmanfo nsɛm. Ɛnyɛ nea wobu sika a wonya ho amanneɛbɔ a ɛnteɛ wɔ towtua krataa mu wɔ ɔkwan a ɛnteɛ so sɛ ɛyɛ nsɛmmɔnedi ankasa. Wodi nsɛm a ɛtete saa ho dwuma wɔ Switzerland towtua asennibea ahorow, na ɛnyɛ nsɛmmɔnedi asennibea ahorow.

Nanso wɔ Switzerland no, towtua ho nneyɛe bɔne bi (te sɛ kyerɛwtohɔ ahorow a wɔhyɛ da di atoro) yɛ nsɛmmɔnedi. Bio nso, ɔmanfo towtua ho mmara so bu betumi ama wɔatwe asotwe aba. Wɔtaa bu no sɛ baabi a wɔbɛkwati kodu no gyina asotwe a emu yɛ den a wɔde ma wɔ kwati ho no so.

#### Towtua ho nhyehyɛe a wɔde bɛhyɛ ankorankoro nsa
Ɔbenfo Christopher Hood dii kan[citation needed] hyɛɛ nyansa sɛ wɔmfa towtua a wɔde di dwuma no nyɛ ankorankoro de na ama wɔadi towtua a wɔkwati so yiye sen sɛnea aban dwumadibea bi bɛyɛ,[26] na aban ahorow bi afa saa kwan yi so. Wɔ Bangladesh no, wɔde amanneɛbɔ adwuma no fa bi maa ankorankoro wɔ 1991 mu.

Ɛtɔ mmere bi a ankorankoro towgyefo a wɔde di dwuma ɔkwammɔne so (hwɛ towtua kuayɛ wɔ ase hɔ) ama wɔatu nniso ahorow a wɔde towtua ho nhyehyɛe ahyɛ afoforo nsa no agu wɔ ɔsesɛw kwan so

#### Towtua ho kuayɛ
*Nsɛm foforo: Towtua kuayɛ*

Towtua mu kuayɛ yɛ abakɔsɛm mu kwan a wɔfa so boaboa sika ano. Na aban ahorow no di kan nya sika pɛnkoro fi ankorankoro adwumakuw bi hɔ, na afei ɛboaboa sika a wonya no ano na ɛkora so na ɛsoa asiane a ɛne sɛ towtuafo no bɛkwati. Wɔakyerɛ sɛ towtua mu kuayɛ betumi atew towtua a wɔkwati wɔ aman a wonnyaa nkɔso pii mu.

Saa nhyehyɛe yi betumi ayɛ nea "towtua-akuafo" a wɔrehwehwɛ mfaso no de adi dwuma ɔkwammɔne so, sɛ wɔanhyɛ amammui mu anohyeto ahorow ase a. Ayayade a towtua akuafo yɛe (ne towtua nhyehyɛe a ɛmaa adehye no fii wɔn mu) ne ade titiriw a ɛde Franse Ɔman Anidan a ɛmaa Louis XVI gui no bae

#### PSI adwumayɛbea ahorow
Nnwumakuw a wɔhwɛ nneɛma a wɔde kɔ amannɔne ansa na wɔde nneɛma akɔma te sɛ Société Générale De Surveillance S. A. ne ne fa Cotecna reyɛ adwuma de asiw amanneɛbɔ ho tow a wɔbɛkwati ano denam sika a wɔbɔ a ɛba fam ne amanneɛbɔ a ɛnteɛ a wɔbɛbɔ so.

Nanso, PSI adwumayɛbea ahorow ne wɔn a wɔde nneɛma ba amannɔne no ayɛ biako wɔ amanneɛbɔ ho tow a wɔkwati no mu. Bangladesh atumfoɔ buu Cotecna fɔ sɛ ɔne wɔn a wɔde nneɛma ba amannɔne no yɛɛ biako esiane sɛ wɔkwatii amanneɛbɔ tow kɛse nti. Wɔ August 2005 mu no, na Bangladesh afa PSI nnwumakuw anan – Cotecna Inspection SA, SGS (Bangladesh) Limited, Bureau Veritas BIVAC (Bangladesh) Limited ne INtertek Testing Limited – mfeɛ mmiɛnsa sɛ wɔmfa nhyɛ nneɛma a wɔde fi amannɔne ba no boɔ, ne su ne dodoɔ ho adanseɛ. Wɔ March 2008 mu no, Bangladesh Ɔman Bagua a Ɛhwɛ Sikasɛm So no twaa Cotecna adansedi krataa no mu esiane mfomso a anibere wom nti, bere a wɔn a wɔde nneɛma ba amannɔne no anwiinwii wɔ PSI nnwumakuw abiɛsa a aka no ho no kɔɔ soro no. Bangladesh yɛɛ nhyehyɛe sɛ wɔbɛma ne amanneɛbɔ dwumadibea no atete n'adwumayɛfo wɔ "WTO bo a wɔbɔ, aguadi ho nhyehyɛe, ASYCUDA nhyehyɛe, asiane ho nhyehyɛe" mu ma wɔagye nhwehwɛmu ahorow no.

Wohui nso sɛ Cotecna maa Pakistan ɔmanpanyin Benazir Bhutto adanmude sɛnea ɛbɛyɛ a Pakistanfo a wɔde nneɛma ba amannɔne no anya PSI apam. Wobuu ɔne ne kunu fɔ wɔ Pakistan ne Switzerland nyinaa

## Ɛdenam asasepɔn so

#### Asia

#### India

#### ''Saa ɔfa yi yɛ asɛm bi a wɔatwe afi Towtua wɔ India § Towtua a wɔkwati.[edit]''
Nea ɛda nsow kɛse sɛ India aban no sika a wɔsɛe no wɔ aban mu no fi towtua a wɔkwati a ɛtrɛwee. Sɛ yɛde toto aman a afei na wɔrenya nkɔsoɔ ho a, nokwasɛm a ɛyɛ sɛ India sika toɔ yɛ ne GDP 5% no firi nokwasɛm a ɛyɛ sɛ ɛkame ayɛ sɛ ɔmanfoɔ 2-3% na wɔtua sika toɔ.[30] India hyia nsɛnnennen pii wɔ ne sika tow a wɔbɛma akɔ soro no mu sen ɔman te sɛ China a ɛde ne nnipa dodow 20% hyɛ ase, efisɛ wɔn a wonya akatua wɔ ɔkwan a ɛfata so no sua koraa. Ɛwom mpo sɛ Britaniafo na wɔde India sika tow sii hɔ wɔ 1922 mu de, nanso wɔn towtua ho abakɔsɛm kyerɛkyerɛ tow a wontua kɛse nnɛ no mu.[30] Efi 1 April 2017 no, Income-tax Act, 1961 no de General Anti-avoidance Rules aba. Adwene a ɛwɔ mmara a wɔaka ho asɛm no a wɔde bɛba no mu ne sɛ wɔbɛsiw nneyɛe bɔne a towtuafo & towtuafo a wɔboa towtuafo no ma wɔkwati towtua no ano wɔ baabi a towtua nkɛntɛnso a nhyehyɛe no anaa nnwuma no nya boro INR Crores Abiɛsa wɔ Sikasɛm pɔtee bi mu Afe. GAAR abɔ ne tirim sɛ ɛbɛkata nsɛm a atirimpɔw titiriw a ɛwɔ asɛm no mu ne sɛ wobenya towtua mu mfaso no so. Ɛfata sɛ yɛhyɛ no nsow sɛ nnansa yi esiane BEPS adwuma a OECD & G 20 Aman a wɔka ho no yɛe nti, aman a wɔka bom yɛ adwuma no de hue ne nteɛm kɛse bae, baabi a na ɔman biara rebɔ mmɔden sɛ ɛbɛbɔ wɔn towtua ho ban. Ne saa nti, gyina Adeyɛ Nhyehyɛe Amanneɛbɔ 6 a ɛwɔ BEPS Dwumadie no so no, na wɔhwehwɛ sɛ aman a wɔka ho no gye PPT sɔhwɛ tom sɛ gyinapɛn a ɛsua koraa. Gyinapɛn a wɔaka ho asɛm no san kyerɛ sɛ baabi a " asɛm no atirimpɔw titiriw biako ne sɛ wobenya towtua mu mfaso" no, ɛnde wɔremma apam mu mfaso ho kwan. Enti, mprempren wɔ India tebea mu no apam dodow no ara a India yɛe no, de gyinapɛn a ɛba fam a ɛte saa ka ho, sɛnea ɛte no, baabi a asɛm no atirimpɔw titiriw biako ne sɛ wobenya towtua mu mfaso no, wɔbɛpow apam no mu mfaso. Eyi de nsɛnnennen pii aba MNCs a wɔde wɔn sika a wɔde asie no afa Island Countries a ɛwɔ India te sɛ Mauritius so, a ɛwom sɛ ɛwɔ apam a eye paa- Double tax avoidance treaty ne India nanso ɛne PPT no wobetumi agye mfaso no nyinaa ho kyim esiane Substance & PPT a wonni nti sɔhwɛ mu ahwehwɛde ahorow. Saa ara na Authority for Advance Rulings, New Delhi susuw ho nnansa yi wɔ asɛm a wobuu maa Tiger Global International II Holdings, 1999 no mu.

#### Arab Emirates a wɔaka abom
Wɔ Ɔkɔtɔberɛ 2021 mfitiaseɛ no, sikasɛm ho kyerɛwtohɔ ɔpepem 11.9 a ɛpaee kaa 2.9 TB ho nsɛm a wɔde too gua wɔ Pandora Papers din mu a Amanaman Ntam Nsɛm ho amanneɛbɔfoɔ Kuo (ICIJ) de too dwa, na ɛdaa wiase akannifoɔ bɛyɛ 35 a wɔwɔ towtua mmeaeɛ a wɔyɛ kokoam mpoano akontaabuo adi sɛ kwati towtua. Akannifoɔ bebree a wɔbɛpa wɔn ho ntama no mu baako ne Dubai sodifoɔ ne United Arab Emirates ɔmanpanyin, Sheikh Mohammed bin Rashid al-Maktoum. Wɔkyerɛe sɛ Sheikh Mohammed yɛ nnwumakuw abiɛsa a wɔakyerɛw wɔn din wɔ towtua mmeae a ɛwɔ Bahamas ne British Virgin Islands denam Emirati adwumakuw bi so, a na ne fa bi yɛ sikakorabea adwumakuw bi a wɔde sika hyɛ mu, Dubai Holding ne Axiom Limited, a na sodifo no na ɔwɔ mu kyɛfa atitiriw no mu kyɛfa .

Sɛnea kyerɛwtohɔ ahorow a ɛdaa adi kyerɛ no, na Dubai sodifo no wɔ adan a ɛyɛ fɛ ne nea ɛyɛ fɛ pii wɔ Europa nyinaa denam mpoano nnwumakuw a wɔafa wɔn din a wɔakyerɛw wɔn din wɔ towtua mmeae ahorow no so.

Bio nso, Pandora Papers no nso fa asɛm ka sɛ wɔmaa kan IMF Ɔkwankyerɛfoɔ Panyin ne France sikasɛm soafoɔ, Dominique Strauss-Kahn kwan sɛ ɔnhyehyɛ adwumakuo a wɔde afotuo ma wɔ United Arab Emirates wɔ afe 2018 mu wɔ toɔ a wɔayi afiri ne Morocco adwumakuo no mu, a ɔno wɔde di dwuma de gye dɔla ɔpepem pii a wɔde tua afotu ho ka a wontua tow

#### Europa

##### Germany, France, Italy, Denmark, Belgium, na wɔyɛ ɔman no mufo

###### ''Asɛm titiriw: CumEx-Files''
Sikakorabea ahorow, sikakorabea aguadifo ne mmaranimfo atitiriw a wɔyɛ adwuma wɔ hɔ no anya ɔpepepem pii afi Europa sikakorabea ahorow denam nsisi a wosusuw sɛ wɔyɛ ne nsusuwii hunu a wɔde tow a wɔbɔ wɔ kyɛfa ho no so. Aman anum a wɔahaw kɛse no nyinaa abom ahwere dɔla ɔpepepem 62.9 anyɛ yiye koraa no.[36] Germany ne ɔman a ɔhaw ahyɛ mu ma kɛse, na wɔayi bɛyɛ €31 ɔpepepem afi Germany sikakorabea. Anyɛ yiye koraa no, nneɛma a aman afoforo bɛhwere no bi ne €17 ɔpepepem ma France, €4.5 ɔpepepem wɔ Italy, €1.7 ɔpepepem wɔ Denmark ne €201 ɔpepem ma Belgium

#### Greece na ɛwɔ hɔ
***Asɛm titiriw: Towtua a wɔkwati ne adifudepɛ wɔ Greece***

***Scandinavia na ɛwɔ hɔ***

Krataa bi a sikasɛm ho abenfo Annette Alstadsæter, Niels Johannesen ne Gabriel Zucman kyerɛwee, a ɛde nsɛm a efi HSBC Switzerland ("Swiss leaks") ne Mossack Fonseca ("Panama Papers") mu dii dwuma no hui sɛ "sɛ wɔkyekyem pɛpɛɛpɛ a, wɔkwati ankorankoro tow bɛyɛ 3% wɔ Scandinavia." , nanso saa akontaabu yi kɔ soro kodu bɛyɛ 30% wɔ ahonyade kyekyɛ no mu 0.01%... Sɛ yesusuw towtua a wɔkwati ho a, ɛma pɛyɛ a enni hɔ a wohu wɔ towtua ho nsɛm mu fi 1970 mfe no mu no kɔ soro kɛse, na ɛkyerɛ hia a ehia sɛ wɔde wɔn ho kɔ akyiri sen towtua ho nsɛm a wɔde kɔ soro no ma wɔkyere kyere . sika a wonya ne ahonyade a ɛwɔ soro, wɔ aman a mpɛn pii no towtua a wodi so no dɔɔso mpo mu no Yehu nso sɛ bere a wɔtew towtua a wɔkwati so—denam towtua a wɔkwati so no, wɔnkwati towtua kɛse wɔ mmara kwan so Saa aba yi kyerɛ sɛ towtua a wɔkwati a wɔbɛko atia no betumi ayɛ ɔkwan a etu mpɔn a wɔfa so gye towtua mu sika pii fi wɔn a wɔyɛ adefo kɛse no hɔ

##### United Kingdom na ɛwɔ hɔ
HMRC, UK towgye adwumakuo no, buu akontaa sɛ wɔ toɔ afe 2016–17 mu no, toɔ a wɔkwati kronkron (i.e. nneɛma te sɛ sikasɛm a ahintaw anaa nsɛmmɔnedi dwumadi nka ho) maa aban no hweree £5.3 ɔpepepem. Sɛ wɔde eyi toto towtua mu nsonsonoe kɛse (nsonsonoe a ɛda tow dodow a ɛsɛ sɛ, wɔ nsusuwii mu no, HMRC gye ntam, ne nea wogye ankasa) a ɛyɛ £33 ɔpepepem wɔ afe koro no ara mu, sika a egyina hɔ ma ɛka ahorow 5.7%. Bere koro no ara mu no, wobuu akontaa sɛ towtua a wɔkwati no yɛ £1.7 ɔpepepem (eyi nka amanaman ntam towtua nhyehyɛe a wontumi nnye ho akyinnye wɔ UK mmara ase, a nea ɛka ho ne base erosion ne mfaso a wɔsakra (BEPS) ahorow bi).

Wɔ afe 2013 mu no, Apam aban no de too gua sɛ wɔrebɛhyɛ sikasɛm mu nsɛmmɔnedi so. Ɛde nsɛmmɔnedi foforo a ɛfa towtua a wɔkwati ho bae na eyi ahwehwɛde a ɛne sɛ towtua ho nhwehwɛmu mpanyimfo bɛda no adi sɛ "wɔabɔ wɔn tirim sɛ wɔbɛkwati towtua" de adi mmaratofo asɛm no fii hɔ.

Wɔ afe 2015 mu no, Sikakorabea Panyin George Osborne hyɛɛ bɔ sɛ ɔbɛboaboa £5 ɔpepepem ano denam "ɔko a ɔbɛko" atia wɔn a wɔkwati towtua so denam tumi foforo a ɔde bɛma HMRC sɛ wɔde bɛto nnipa a wɔwɔ sikakorabea akontaabu a ɛwɔ mpoano so. Nnipa dodow a wɔde wɔn kɔɔ asɛnnibea sɛ wɔkwatii towtua no mmɔho abien wɔ afe 2014/15 mu sen afe a edii ɛno anim no koduu 1,258.

#### United States

#### ''Nsɛm foforo: Towtua a wɔkwati wɔ United States''
Wɔ United States of America no, wɔkyerɛ Ɔman tow a wɔkwati ase sɛ mmɔden a wɔbɔ wɔ atirimpɔw mu, a mmara mma ho kwan sɛ wɔbɛkwati tow a wɔbɛbɔ anaasɛ wobetua a aban mmara de ma no. Sɛ wobu obi fɔ sɛ wakwati towtua a, ebetumi ama wɔabɔ no ka na wɔde no ato afiase.

Internal Revenue Service (IRS) akyerɛ sɛ nnwumakuw nketewa ne wɔn a wɔn nkutoo na wɔyɛ adwuma no na wɔboa kɛse ma towtua mu nsonsonoe a ɛda nea Amerikafo ka wɔ ɔman tow ahorow mu ne nea aban a ɛwɔ ɔman no mu no nya ntam. Nnwuma nketewa ne wɔn a wɔn nkutoo na wɔyɛ adwuma no boa ma towtua mu nsonsonoe no ba efisɛ akwan kakraa bi na aban no betumi afa so ahu sika a wonya ho sika a wɔbɛbɔ anaasɛ wɔremmɔ ho amanneɛ a ɛrenyɛ nhwehwɛmu kɛse.

Efi afe 2007 no, ɔkwan a wɔtaa fa so kwati towtua ne adɔe ntoboa a wɔka boroo so, titiriw asɔre ntoboa

#### Akontaabu a ɛfa sika a aban no bɛhwere ho
IRS bu akontaa sɛ towtua mu nsonsonoe a ɛwɔ afe 2001 mu no yɛ dɔla ɔpepepem 345 na wɔ afe 2006 mu no, na ɛyɛ dɔla ɔpepepem 450. Nhwehwɛmu bi a wɔyɛe wɔ afe 2008 towtua mu nsonsonoe ho no hui sɛ sika a wonya no yɛ dɔla ɔpepepem 450–500, na sika a wɔmmɔ ho amanneɛ no bɛyɛ dɔla ɔpepepem 2, na ɛde baa awiei sɛ wɔmmɔ sika a wɔbɔ ho amanneɛ nyinaa mu ɔha biara mu nkyem 18 kosi 19 ho amanneɛ yiye

## Towtua a wɔkwati ne pɛyɛ a enni hɔ
Mpɛn pii no, ankorankoro taa kwati towtua, bere a nnwumakuw no kwati towtua mmom. Heterogenic kɛseɛ bi wɔ nnipa a wɔkwati nnipa mu sɛdeɛ ɛyɛ asɛm kɛseɛ wɔ ɔmanfoɔ mu, a ɛde toɔ mu nsonsonoeɛ a ɛboro soɔ reba. Nhwehwɛmu kyerɛ sɛ wiase nyinaa sikasɛm mu ahonyade 8% wɔ mpoano akontaabu mu. Mpɛn pii no, ahonyade a ɛwɔ mpoano a wɔkora so wɔ mmeae a wotua tow no kɔ so yɛ nea wontumi nhu wɔ akontaabu a wɔanhyɛ da ayɛ mu. Ɛwom mpo sɛ nnipa ahorow pii wɔ nnipa a wɔkwati towtua mu de, nanso ɛda adi kɛse wɔ kuw a wɔwɔ ahonyade kɛse no mu. Sɛnea Alstadsæter, Johannesen ne Zucman 2019 kyerɛ no, tow a wɔkwati no kɔ soro kɛse bere a sika a wonya no kɔ soro, na ɛkɔ soro soronko wɔ nnipa a wɔwɔ ahonyade kuw a ɛwɔ soro no mu. Nea ɛne eyi hyia no, nea ebetumi aba sɛ ɛbɛda adi wɔ Panama Nkrataa no mu no kɔ soro kɛse wɔ ahonyade kuw no mu 0.01% a wɔkorɔn no mu, sɛnea ɛbɛyɛ yiye sɛ wobenya akontaabu a wɔmmɔ ho amanneɛ wɔ HSBC no nso te. Nanso, ahonyade kuw a wɔkorɔn no nso pɛ sɛ wɔde towtua ho fafiri bedi dwuma kɛse