Results 51 to 60 of about 5,769 (255)
交大法學評論, 2023 因為資訊與通信科技（Information and Communication Technology）突破 式的發展，促成了數位經濟的實現，數位經濟除在商業模式展現其多元化之面貌外，更在支付方法上提供多樣化的選擇，除傳統的線上轉帳、提款機轉帳、信用卡付款外，新型態例如超商條碼、超商代碼、超連結提供QR 碼、虛擬貨幣交易等，一個洗錢計畫通常會附帶逃漏稅捐的結果。 本文首先分析洗錢行為與逃漏稅行為的共通性要素與常見的洗錢判斷指 標，接續從實務角度觀察常見之稅務犯罪態樣 ...
梁建道 Ching-Tyo Liang
doaj
The crime and the rationality in the area of tax evasions and tax arrears [PDF]
Český finanční a účetní časopis, 2016 This article explains behavior of fiscal deceiver who is aversive to a risk as rational and economic behavior. This fiscal deceiver contemplates and costs against possible utility during the tampering of the law (tax) standards. Within this article is the decision making of the fiscal deceiver demonstrated in four simple model examples.
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The Role of Human Factors in Tax Compliance and Countering Tax Crimes
, 2023 Abstract This chapter looks at tax crimes from a broader social science perspective complementing the insights gained from legal and doctrinal analysis of tax law in the books. Introducing the difference between law in the books and law in action can produce a better understanding of the role of law in the fight against tax crime. We use
U Turksen, R Kreissl, E T Blumenschein
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Journal of Clinical Psychology, EarlyView.ABSTRACT Objective The Difficulties in Emotion Regulation Scale (DERS) is a widely used measure of emotion dysregulation across clinical contexts. However, its psychometric properties and clinical utility have not been thoroughly examined in forensic populations.
Adam Meddeb +8 more
wiley +1 more source
Strategic Change, EarlyView.Abstract This study explores how social enterprises create social and economic value through business models that support ex‐offenders. The work was motivated by a request for help from an entrepreneur wishing to establish a business that supports ex‐offender rehabilitation.
Elizabeth Green +2 more
wiley +1 more source
An economic crime offender's perception of fraud, corruption and tax-related offences from a South African perspective [PDF]
The Retail and Marketing Review, 2014 Within the legal framework of the criminal justice system and the various taxation laws and regulations in South Africa, there are always opportunities for people to come into conflict with the law.
AP Swanepoel , K Coetzee
doaj
Righting Past Wrongs Through Restorative Justice: Managerial Motivations for Collaboration
Nonprofit Management and Leadership, EarlyView.ABSTRACT Nonprofits are crucial to state collaborations as their embedded nature in communities allows them to gain the trust necessary to facilitate change and enhance strengths. As nonprofits collaborate with the public sector to tackle systemic challenges, understanding managerial motivations for collaboration and implications for social change is ...
Kara L. Lawrence +2 more
wiley +1 more source
Tax Evasion As a Crime: A Survey of Perception in Kosovo
SSRN Electronic Journal, 2016 The goal of this paper is to explore the perception of Kosovo’s citizens of the severity of tax evasion relative to other crimes and abuses. Perception of tax evasion may somewhat clarify the degree of rebelliousness with the tax laws. Using data from a self-administered survey and a personnel structured interview, the results of mean and comparative ...
Agim Mamuti, Robert McGee
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Linking Environmental Health and Civic Health: An Analysis of Air Pollution and Charitable Giving
Nonprofit Management and Leadership, EarlyView.ABSTRACT This study examines the effect of air pollution on charitable giving. We suggest that the burdens associated with poor air quality are associated with a dampening of civic and philanthropic engagement. Analyzing 12 years of county‐level data from the United States with fixed‐effects OLS and instrumental variables regressions, we identify a ...
Gregory D. Saxton +6 more
wiley +1 more source
Of Tax, Crime, and Happiness. An Interdisciplinary Research Review on Social Inequality. [PDF]
Neue Polit Lit, 2022 Pleinen J.
europepmc +1 more source