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Table 9 Summary of major tax evasion causes

From: Examining the effectiveness of the simplified air-cargo express consignment clearance system in Taiwan

Causes\ Agent Code. A B C D
Customs Officer 16.8 % 12.2 % 10.7 % 10.0 %
Customs Broker 25.2 % 25.0 % 19.4 % 12.9 %
Cargo Category 34.3 % (textile) 30.0 % (electronic) 8.1 % (mechanic) 4.9 % (Accessories)
Departure Port 75.6 % (HK) 10.9 % (China)   
Original Manufactured Country 57.4 % (HK) 36.9 % (China) 3.4 % (Japan)  
  1. Source: compiled by author