Results 81 to 90 of about 5,760 (254)

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

“Bad Things Happen in Philadelphia”: Managing Stigma and Threats in the Wake of False Criminal Accusations

Symbolic Interaction, EarlyView.
In the aftermath of the 2020 U.S. election, the boundary between activism and extremism blurred, with election officials reporting violent threats and false accusations of election fraud. From a symbolic interactionist perspective, these attacks provide a unique lens for examining the consequences of being falsely labeled a criminal.
Steven Windisch
wiley   +1 more source

ON METHODS PLANNING STAGES OF INVESTIGATION OF TAX CRIMES

Вестник Северо-Кавказского федерального университета, 2022
The article discusses the methodology of the planning stages of investigation of tax crimes. Special attention is given to planning content for initial, subsequent and final phase of the investigation.
Dmitry Svashenko
doaj  

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, Simplice A. Asongu, Aïda Kammoun   +2 more
wiley   +1 more source

Collaborating in future states—Contextual instability, paradigmatic remaking, and public policy

Australian Journal of Public Administration, EarlyView.
Abstract Collaboration is ubiquitous in public policy life, with its presence and profile determined by prevailing governance conditions. Commitments to globalisation and marketisation in the latter part of the 20th century marked the onset of an era defined by collaboration, between and across tiers and spheres of government, with non‐state actors ...
Helen Sullivan
wiley   +1 more source

The Multilevel Implications of a Sinn Féin Government in Ireland

The Political Quarterly, Volume 96, Issue 1, Page 173-179, January/March 2025.
Abstract The electoral growth of Sinn Féin on both sides of the Irish border has generated much political and academic attention in recent years. The party could form part of the government in Dublin for the first time at the next Irish general election, though that outcome is far from certain.
Conor J. Kelly
wiley   +1 more source

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

Local Leaflets: Constituency Issue Messaging at the 2024 General Election

The Political Quarterly, Volume 96, Issue 1, Page 111-119, January/March 2025.
Abstract The 2024 general election brought about a significant change in the parliamentary balance of power. There has already been much attention devoted to the issues that dominated the national campaign. Using original leaflet data from the OpenElections project, this study extends the focus to explore the issues emphasised in local electoral ...
Alan Duggan, Caitlin Milazzo, Siim Trumm
wiley   +1 more source

Evasion of taxes and other levies in sport

Zbornik Radova Pravnog Fakulteta u Splitu, 2012
In this paper, the authors have investigated the tax liability of sport clubs and athletes and their criminal liability for evasion of taxes and other levies. The first presented is specificity of the tax system in the sport with concretized calculations
Lucija Sokanović, Zoran Šinković, Matko Pajčić   +2 more
doaj  

A tax penalty as a punishment? Legal aspects of the concurrence of tax and criminal sanctions

Financial Law Review
Tax crime in the Czech Republic has become increasingly important in recent years. This article focuses on an unintended consequence of tax crime, namely the issue of double jeopardy.
Tereza Svobodová, Michal Radvan
doaj   +1 more source