Is Preventive Detention Morally Worse than Quarantine? [PDF]
, 2019 In some jurisdictions, the institutions of criminal justice may subject individuals who have committed crimes to preventive detention. By this, I mean detention of criminal offenders (i) who have already been punished to (or beyond) the point that no ...
Douglas, Thomas
core
THE NEXUS OF SELF-ASSESSMENT, MONEY ETHICS, AND TAX SANCTIONS IN TAX COMPLIANCE [PDF]
This research seeks to explore and examine the connection between self-assessment systems, money ethics, and tax sanctions on individuals' views regarding tax evasion.
Darmawati, Darmawati +2 more
core +2 more sources
The impact of powerful authorities and trustful tax payers: Evidence for the extended slippery slope framework from Austria, Finland and Hungary [PDF]
, 2019 Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country.
Berkics, Mihaly +3 more
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A Survey of Business Tax Payers in Bahir Dar Town on the Ethics of Tax Evasion
, 2020 s Tax evasion has the effect of deteriorating government revenue that in turn distorts resource allocation with current infrastructure. Tax evasion in most developing countries is so severe problem than developed countries.
Obsa Teferi
semanticscholar +1 more source
Peran Tax Awareness Dalam Memoderasi Money Ethics Dan Discrimination Terhadap Niat Tax Evasion (Studi Empiris Wajib Pajak Orang Pribadi DKI Jakarta Tahun 2023) [PDF]
This study aims to analyze and obtain empirical evidence of the role of Tax Awareness in moderating the influence of Money Ethics and Discrimination on Tax Evasion intentions. The population in this study is individual taxpayers.
Jati, Putri Kusuma, Subianto, Bambang
core +2 more sources
Faktor - Faktor Yang Mempengaruhi Persepsi Mahasiswa Akuntansi Mengenai Etika Penggelapan Pajak (Tax Evasion) [PDF]
, 2023 This research aims to determine the factors influencing the perceptions of 2019 accounting students from the Faculty of Economics and Business, Universitas Muhammadiyah Riau, regarding tax evasion ethics. This study employs a quantitative approach.
Azhari, Intan Putri +2 more
core +1 more source
Borrelia valaisiana resist complement-mediated killing independently of the recruitment of immune regulators and inactivation of complement components [PDF]
, 2013 Spirochetes belonging to the Borrelia (B.) burgdorferi sensu lato complex differ in their resistance to complement-mediated killing, particularly in regard to human serum.
A Alitalo +76 more
core +3 more sources
Nonlinear regression in tax evasion with uncertainty: a variational approach [PDF]
, 2017 One of the major problems in today's economy is the phenomenon of tax evasion. The linear regression method is a solution to find a formula to investigate the effect of each variable in the final tax evasion rate. Since the tax evasion data in this study
Ayob, Masri +5 more
core
Approach regarding the influence of business ethics on corporate governance [PDF]
We may affirm that there is a cost for those who choose to live ethically in the midst of a world where fraud, tampering, theft, industrial espionage, corruption, bribes, conspiracy, tax evasion, embezzlement and unfair competition proliferate. The issue
Alexandru Trifu
core
Tax Non-avoidance as a Missing Piece of the Puzzle in the CSR Agenda in Poland [PDF]
, 2015 The commitment not to engage in tax avoidance – to refrain from using aggressive tax planning techniques – has not become part of the corporate social responsibility agenda in Poland.
Filipczyk, Hanna
core +1 more source