Results 51 to 60 of about 5,760 (254)

Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley   +1 more source

從數位經濟下逃漏稅手法 論防制洗錢之對策 On the Countermeasures of Preventing Money Laundering from the Method of Tax Evasion Under the Digital Economy

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  

Exploring production of social and economic value in social enterprises through a business model framework

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, Peter Bradley, Glenn Parry   +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  

Failure in Motion: A Framework for Capability Erosion and Institutional Dysfunction

Strategic Change, EarlyView.
ABSTRACT Drawing on the literature on capability erosion and institutional dysfunction (ID), this study develops a conceptual framework that sheds new light on how the interaction between capability erosion and ID creates conditions for business failure across borders. By articulating two dimensions of heterogeneous capability and resource erosion (i.e.
Joseph Amankwah‐Amoah, Ahmed Adel Tantawy   +1 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
openaire   +2 more sources

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, Nina R. Y. Blau, Paige L. Moore   +2 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

Tax police and tax crime in Serbia

Nauka, bezbednost, policija
In Serbia, the detection of tax crimes is the responsibility of the Tax Administration, and these tasks are performed by the Tax Police, which act as a body of pre-investigation pro-cedure, in the sense of the Code of Criminal Procedure. Tax Police inspectors, as authorized officials of the Ministry of Finance, have powers to take certain measures and ...
openaire   +1 more source

TAX CRIMES IN THE ITALIAN LEGISLATION

Strani pravni život, 2016
In spite of the fact that tax crimes are offences mala prohibita, rather than mala per se, a social consensus has long existed according to which certain behaviours that harm the state budget should be stipulated by criminal legislation. According to some data, penalties for failure to pay dues to the state existed even in ancient Egypt.
openaire   +1 more source