Results 171 to 180 of about 113,216 (292)

Are Rule Violating Corporations Specialist or Generalist Perpetrators? A Quantitative Exploration Based on Regulatory Inspection Data

Regulation &Governance, EarlyView.
ABSTRACT The present study examines diversity in corporate offending. Corporations can be diverse or rather specialized in their pattern of rule violating behavior. Offending diversity (or crime mix) constitutes an important dimension of the criminal career and different theories of offending lead to different predictions with regard to the extent of ...
Marieke H. A. Kluin, Arjan A. J. Blokland, Wim Huisman   +2 more
wiley   +1 more source

Endogenous Tax Evasion and Reserve Requirements: A Comparative Study in the Context of European Economies [PDF]

Given that data indicates several countries with same, or nearly same, degree of tax evasion but widely different levels of reserve requirements, this paper analyzes the relationship between the ``optimal" degree of tax evasion and mandatory cash reserve
Rangan Gupta
core  

Supervising Your In‐Group? How Social Identification Shapes Financial Sector Regulatory Leniency

Regulation &Governance, EarlyView.
ABSTRACT Both practitioners and governance scholars recognize the importance of external oversight, especially in regulated industries like the financial sector. However, the failure of financial sector regulators and enforcement officials (supervisors) to act is often cited as a primary cause of ineffective governance.
Dennis Veltrop, Floor Rink, Jakob de Haan   +2 more
wiley   +1 more source

Re‐Imagining Regulatory Governance

Regulation &Governance, EarlyView.
ABSTRACT This paper invites the readers to rethink regulatory governance by examining how trust‐based and rule‐based governance interact. To do this, it uses analytical narratives of three fictional polities: “Trustland”, “Regland”, and “Concordia”. Each polity represents a stylized model of governance: Trustland is anchored in trust‐based governance ...
David Levi‐Faur
wiley   +1 more source

Causes and Consequences of Tax Morale: An Empirical Investigation [PDF]

Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of factors.
Benno Torgler, Markus Schaffner
core  

A Chinese Recipe for Curbing the Evasion of Commodity Taxes? [PDF]

Verbrauchsteuer, Steuerflucht, China, Consumption tax, Tax evasion ...
Carla Marchese
core  

The Potential for Tax Reforms in Post‐War Ukraine

Scottish Journal of Political Economy, EarlyView.
ABSTRACT We analyze the major challenges for the Ukrainian tax system for the post‐war recovery of Ukraine. We identify the main areas of concern related to low compliance and high tax evasion and avoidance. Drawing on the recent economic literature and other countries' experiences, we propose realistic reforms to increase tax compliance and support ...
Anna Abate Bessomo, Arjen Siegmann, Oksana Volkova   +2 more
wiley   +1 more source

An Economic Model of Tax Compliance with Individual Morality and Group Conformity [PDF]

Scholars in public finance traditionally have analyzed tax compliance using the Allighman-Sandmo model. I include in this model both moral and social payoffs for compliance.
Laura Sour
core  

Severity‐Based Prioritisation of Administrative Tax Non‐Compliance: A Multiclass Prediction Approach Using Financial and Governance Data

Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.
ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley   +1 more source