Results 81 to 90 of about 399,254 (303)

LEGAL CONSEQUENCES FOR TAX CRIMES WITH FICTITIOUS TAX INVOICES

POLICY LAW NOTARY AND REGULATORY ISSUES (POLRI)
This research aimed to examine the legal implications of tax fraud involving fictitious tax invoices by businesses and to examine the factors that judges take into account when imposing criminal penalties on those who use fictitious tax invoices in cases such as Decision Number523/Pid.Sus/2021/PN Cikarang, Decision Number 1227/Pid.Sus/2021/PN Jkt.Utr ...
Edwin Sulasdjono Subroto, Dudik Djaja Sidarta, Noenik Soekorini   +2 more
openaire   +1 more source

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, Michelle Benson, Chao Guo, Daniel G. Neely, Tahmina Ahmed, Mohammad Maruf Hasan, Shujie Zhang   +6 more
wiley   +1 more source

Crime, Urban Flight, and the Consequences for Cities [PDF]

This paper demonstrates that rising crime rates in cities are correlated with city depopulation. Instrumental variables estimates, using measures of the certainty and severity of a state?s criminal justice system as instruments for city crime rates ...
Julie Berry Cullen, Steven D. Levitt
core  

Why Active Representation Varies: Cultural Stereotypes and Differential Treatment by Street‐Level Bureaucrats

Public Administration and Development, EarlyView.
ABSTRACT How do cultural stereotypes influence the likelihood that minority street‐level bureaucrats (SLBs) will actively represent marginalized subgroups within their ethnocultural community? While existing scholarship on representative bureaucracy has focused on the conditions under which minority SLBs engage in active representation, this study ...
Sohad Amaria, Einat Lavee, Nissim Cohen
wiley   +1 more source

Integration of legislation on countering tax crimes in the EU: opportunities and limitations

Правоприменение
The subject. The article examines the norms of the current tax and criminal legislation of the EU, the experience of which in the future may be in demand in the process of integrating the legal regulation systems of the EAEU states when developing issues
D. G. Bachurin
doaj   +1 more source

The Tax Flight Myth: People Move for Jobs, Housing, Family - Not Taxes [PDF]

, 2013
Reducing state income taxes will have no discernible impact on whether people move into or out of Ohio. An overwhelming body of serious economic research shows that people are far more likely to move between states because of job prospects, housing costs,
Amy Hanauer, Tim Krueger
core  

Islamic Public Administration in Practice: The Taliban's “Gender Apartheid” Governance in Afghanistan

Public Administration and Development, EarlyView.
ABSTRACT This article analyzes the Taliban's post‐2021 governance model through the Islamic Public Administration (IPA) framework, focusing on justice, equality, and women's inclusion. It asks: (1) How does the Taliban's governance align with core IPA principles?
Parwiz Mosamim, Jean‐Patrick Villeneuve   +1 more
wiley   +1 more source

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  

Crime and Conspicuous Consumption [PDF]

This paper develops an incomplete information model wherein individuals face a trade-off between status and security when deciding the optimal amount of conspicuous consumption. On the one hand, we assume that individuals derive utility from status,which
Daniel Mejía, Pascual Restrepo
core  

Fighting VAT fraud: the Bulgarian experience [PDF]

, 2006
This paper draws on the experience of Bulgaria in identifying the types and modus operandi of VAT frauds with a focus on the abuse of tax credit. It analyses the elements of tax design permissive of such abuses and discusses the possible solutions in the
Pashev, Konstantin
core   +1 more source