Results 71 to 80 of about 5,769 (255)
CRIMINAL LIABILITY FOR CERTAIN ECONOMIC ACTIVITIES-TAX EVASIOAN [PDF]
Annals of the University of Oradea: Economic Science, 2010 Evasion is equivalent to the offense or crime, and what is civil or criminal depending on the seriousness and rufnesse. Reasons for this phenomenon in Romania is difficult to quantify and are prevented complex and numerous, among them may be mentioned ...
Alexandrina Fodor
doaj
Revista do Direito Público, 2015 This article aims to analyze the phenomenon of corruption and money laundering and how they are being addressed this issue under the Convention on Combating Public Officials Corruption Foreigners in Transactions Organization of International Trade for ...
Notari Bonini Notari +1 more
doaj +1 more source
Smuggling Sovereignty: Trade, Transgression, and State Authority
Economic Anthropology, EarlyView.ABSTRACT Global supply chains are saturated with transgressions—corruption, smuggling, document forgery, and other practices that blur the line between legality and illegality. States do not merely endure these practices; they actively shape the conditions for them, producing the very illegal systems they then claim to police.
Dejana Kostić
wiley +1 more source
Struggles against international tax infringements in international tax law: methods and measures
RUDN Journal of Law, 2011 The author of this article is offer to strengthening international legal base (foundation) of international tax crime sphere by international contracting and by agreement with foreign states, and to create the international tax court and ...
E Ch Murzagaliev
doaj
Central Bank Digital Currencies, Financial Inclusion, and Privacy: A Normative Perspective
Southern Economic Journal, EarlyView.ABSTRACT Central bank digital currencies (CBDCs) are a digital form of a nation's money, issued by its central bank. As opposed to other forms of digital money, such as electronic bank balances or cryptocurrencies, they are centrally managed legal tender.
Andrew Allison, Alexander William Salter
wiley +1 more source
RESPONSE EXPERT AS THE OBJECT OF THE APPLICATION OF INFORMATION TECHNOLOGIES IN EXAMINATION
Статистика и экономика, 2016 The article deals with urgent problems of formalization justified response expert on the question in recognition of the fact that the possibility of establishing methodologies for the application of automated expert systems (software and hardware ...
Andrey N. Ishchenko, Dmitry V. Dianov
doaj +1 more source
Adding Realism to Theories of Taxpayer Compliance
Southern Economic Journal, EarlyView.ABSTRACT Explaining why people pay taxes has not been a central focus in the many important contributions of Jim Cox. Even so, I argue here that his work has greatly affected the way that we think about taxpayer compliance, by adding both directly and indirectly much needed realism to the theories and the applications of compliance. These contributions
James Alm
wiley +1 more source
Tax evasion between fiscal and penalty [PDF]
Annals of the University of Craiova: Economic Sciences Series, 2017 Although in present times a big importance is given to combating and preventing tax evasion, as well as to all tax frauds, there are, however, people who are tax evaders from the point of view of the criminal body, who manage to ease of payment of tax ...
Andreea Mihaela Corîci +1 more
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Do Sovereign‐Environmental, Social and Governance (S‐ESG) Commitments Promote Financial Inclusion?
Thunderbird International Business Review, EarlyView.ABSTRACT Given the need to respect humanity, the environment, and society, and the progressive development of social responsibility, environmental, social and governance (ESG) commitments and the need for ethical and sustainable finance, this paper aims to examine the impact of sovereign ESG on financial inclusion (FI).
Inès Gharbi +2 more
wiley +1 more source