Results 101 to 110 of about 5,769 (255)
Tax Crimes as Criminal Acts previous to the Crime of Money Laundering
Revista Facultad de Jurisprudencia, 2018 For Latin American countries, the character of a “prior crimes” of tax crimes has become relevant, representing one of the main criminal acts that provide the basis for money laundering. This document explores the implications (weaknesses to be overcome) of this specific legal scenario for the development and strengthening of the criminal justice ...
openaire +1 more source
Taking Stock: Elite Studies and Social Change
The British Journal of Sociology, EarlyView.ABSTRACT This article provides a systematic synthesis of contemporary elite sociology through the analytical lens of change and stability. We distinguish between two types of change: change within elites, referring to transformations in elite composition, circulation, or internal characteristics; and change by elites, designating processes whereby ...
Lena Ajdacic +13 more
wiley +1 more source
Pretext not to Commence Criminal Charge Against Tax Crime
Vestnik Omskoj Ûridičeskoj Akademii, 2014 The article deals with consequences of legislative restriction of the opportunity to undertake prosecution against tax crime due to the introduction of “defensive” pretext for this decision ...
Ragozina I. G.
doaj
Why do Public Debates Escalate? Trigger Points and the Moral Dynamics of “Hot Politics”
The British Journal of Sociology, EarlyView.ABSTRACT Escalating, emotionally charged, and moralized forms of controversy are a central feature of contemporary politics. Our study develops a framework for understanding how political debates between ordinary citizens become heated; why certain issues provoke particularly strong emotions; and how this affective potential is weaponized by ...
Linus Westheuser +2 more
wiley +1 more source
The British Journal of Sociology, EarlyView.ABSTRACT This article connects cultural taste to capitalist mechanisms of redistribution through the concept of political economy of taste. Building on Bourdieusian scholarship on recognition struggles and drawing on Mike Savage and Nancy Fraser, it examines how public performances of taste reshape representations of working‐class culture and how these
Simone Varriale
wiley +1 more source
Opportunities and Alliances: The Relational Dynamics of Criminal Collusion in Latin America
The British Journal of Sociology, EarlyView.ABSTRACT Based on ethnographic fieldwork in Mexico and judicial wiretap analysis in Argentina, this paper shows that collusion between state actors and violent non‐state actors operates through fluid and competitive relational networks rather than stable hierarchies or fixed institutional arrangements.
Eldad J. Levy, Javier Auyero
wiley +1 more source
TAX EVASION IN ROMANIA - THE INFLUENCE OF THE VAT GAP ON THE DEGREE OF TAX REVENUE COLLECTION [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieCurrently, tax evasion is the most important component of the mechanism of economic-financial crime, and the EU space is faced with an impressive dynamic of the export and import of economic crime, combating this phenomenon becoming the primary goal ...
GUIU MARIAN-ROMEO
doaj
The Mysterious Stranger and Modern Enchantment
The British Journal of Sociology, EarlyView.ABSTRACT Sociological accounts of modernity have long emphasized rationalization, alienation, and the attenuation of affective intensity. While these diagnoses capture crucial dynamics of modern social order, they leave underexplored a persistent and generative dimension of social life: enchantment.
Dmitry Kurakin
wiley +1 more source
Análisis crítico de la política criminal y del tipo de injusto del delito fiscal en el perú
Thēmis, 2013 In Peru, successive governments have designed their tax collection policy on the basis of the formal sector without addressing the issue of the informal sector, because of the lack of a plan on criminal tax policy.
Roger Yon Ruesta +1 more
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Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source