As part of a new research project, researchers from the University of Cypriot College of Social Sciences, the University College Dublin, and the Institute for Economic Research, the Nicosia University of Technology and the National Center for Macroeconomics, examined tax avoidance by the country’s tax authorities and discovered a lot of tax avoidance.

According to the study, the government has failed to make significant efforts to enforce tax law and has allowed tax avoidance to continue in the long term.

In a new paper published today in the International Journal of Taxation, the researchers examined Cyprus tax laws and found that many companies have not been taxed properly and therefore are unable to claim deductions for their tax liabilities.

In this way, the authors argue that tax evasion is taking place in Cyprus as a result of the lack of enforcement and a lack of effective regulation.

The authors analyzed tax returns filed by companies with more than 500 shareholders and found almost all of the companies failed to file tax returns for more than one year, often for a decade or more.

In other words, companies are not reporting their tax liability on time, which is what companies need to pay their tax bill.

In addition, the report found that the tax authorities have failed to establish a clear definition of tax evasion.

It is not clear whether these definitions are based on the same concept as those in the United States or elsewhere.

In fact, the tax authority in Cyprus has not yet issued any guidelines for the reporting of tax liabilities or for the tax preparation of returns.

This leaves companies with large debts with no clear way of calculating how much they owe and is causing them to take the tax hit.

In short, Cyprus has been a failed tax haven, the study said.

The study analyzed tax records for more then 1,200 companies.

The researchers also found that most of the individuals that are paying tax in Cyprus are middle-income earners.

This means that their tax bills are often bigger than those of people with higher incomes.

As a result, the average tax bill for middle-class individuals is almost 10 times the average of other individuals in the country.

This means that most people are paying more in taxes than they are contributing to the economy.

The research also found large discrepancies in the level of tax payments between individuals and companies.

According to this study, individuals in Cyprus pay almost half of the taxes paid by companies.

But in other parts of the country, the figure is higher.

This indicates that companies in Cyprus have more incentive to avoid paying taxes than people in other countries.

Moreover, there is a huge gap in the rate of tax paid between individuals that own businesses and those that do not.

In total, the research found that there are many companies that are not paying their taxes due to the lack or inability to comply with the laws, which has resulted in the growth of tax dodging.

As a consequence, the economy is stagnating and the country is losing its competitiveness.

This has resulted not only in the increase in tax evasion, but also in the economic damage that the country has suffered from the sanctions imposed by the European Union and the United Nations.

The National Center of Macroeconomistics is a member of the Council of the European Economic and Social Council, the EU’s executive arm.

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