Results 31 to 40 of about 5,769 (255)

Analysis of Tax Crimes Committed by Tax Personnel in Lampung Province

open access: yesOpen Access Indonesia Journal of Social Sciences, 2023
Criminal acts in the field of taxation refer to violations or crimes related to the tax provisions of a country. Tax crime often involve manipulation or violation of the law by individuals in order to avoid or reduce the tax obligations they should pay.
null Zainudin Hasan   +2 more
openaire   +1 more source

Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook   +3 more
wiley   +1 more source

‘Shelter is a Dignity’: Rental Racism, Stress and Housing (In)justice

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Australia's private rental sector is in crisis, and culturally and racially minoritised renters face compounded harms through both covert and everyday direct forms of rental racism. Drawing on five community‐based focus groups in Melbourne (n = 37), the paper explores how racism manifests across the rental pathway and how it structures the ...
Erika Martino   +3 more
wiley   +1 more source

Beyond Compliance: The Role of Climate Policy Stringency and Financial Institutions in Cleantech Startup Entry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan   +3 more
wiley   +1 more source

CONTROVERSIAL ASPECTS REGARDING TAX EVASION [PDF]

open access: yesChallenges of the Knowledge Society, 2018
Throughout the paper, we have highlighted some controversial aspects regarding the crime of tax evasion, referring to some important decisions of the High Court of Cassation and Justice and also of the Bucharest Court of Appeal.
Mircea-Constantin SINESCU   +1 more
doaj  

Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni   +3 more
wiley   +1 more source

Understanding Consumption of Illicit Drugs and New Psychoactive Substances in Australia by Triangulating Drug Checking and Wastewater‐Based Epidemiology

open access: yesDrug Testing and Analysis, EarlyView.
First Australian study combining wastewater‐based epidemiology and drug checking, demonstrating how complementary data sources enhance monitoring of illicit drugs and emerging psychoactive substances during high‐use periods. ABSTRACT Consumption of psychotropic drugs is a major economic and public health challenge in Australia.
Muhammad Usman   +8 more
wiley   +1 more source

Recognition of criminal activities in the process of audit of financial statements [PDF]

open access: yesEkonomski Pogledi, 2016
Lately, fraud in the financial statements of the company are becoming more frequent. According to the legal framework of a broad concept of crime,it is not the rare case that the leadership misrepresents financial statements for maintaining investors ...
Gavrilović Marina
doaj   +1 more source

Addressing Barriers to Fair Community Participation in Mangrove Carbon Credit Projects: Insights From Thailand

open access: yesEnvironmental Policy and Governance, EarlyView.
ABSTRACT Thailand has announced ambitious plans to reduce greenhouse gas emissions, including a programme that allows private companies to earn carbon credits from protecting and restoring mangroves. In 2023, the Department of Marine and Coastal Resources (DMCR) began enrolling local communities and private firms in this scheme.
Danny Marks, Kittima Leeruttanawisut
wiley   +1 more source

The EU's Strategy for Sustainability: A Landmark Turn With the European Green Deal?

open access: yesEuropean Policy Analysis, EarlyView.
ABSTRACT While the European Green Deal (EGD) has been widely recognized as a milestone in the EU's sustainability strategy, scholars disagree on the nature of the policy change it represents. Critics highlight its limited social and environmental ambitions, despite its portrayal as a “man on the moon” moment.
Ekaterina Domorenok, Franco Gatti
wiley   +1 more source

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