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Many countries now consider the fabrication of non-genuine transactions to be an undesirable form of tax avoidance. This is due to the fact that the establishment of non-genuine transactions has no business or economic purpose and is only aiming for obtaining tax benefits. Non-genuine transactions are not limited to domestic transactions but also international transactions. The main causes for this include low level of voluntary tax compliance, high compliance costs and weak enforcement of tax law. The author discovered that the creation of non-genuine transactions has a number of negative consequences, including a reduction in state revenue, a problem with tax fairness, a problem with being against the purpose of Double Taxation Agreement and a problem with being barrier to reciprocity between states.
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