Results 191 to 200 of about 115,868 (319)
Improving Tax Administration: A New View from the Theory of Tax Evasion in a Corrupt Regime [PDF]
Have the reforms in the country's tax structure through the years helped in improving taxpayer compliance? What has been the trend in tax evasion in recent years?
Manasan, Rosario G.
core
Inducing Compliance: Shaping Audiences' Perceptions in China's Cyber Crime Enforcement
Regulation &Governance, EarlyView.ABSTRACT Through case studies in the South Pacific and an examination of Chinese sources, this article examines two dimensions of China's cybercrime enforcement beyond its borders: how it manages to repatriate cybercriminals in the absence of formal extradition agreements, and why these repatriations are surrounded by a high degree of performativity ...
Graeme Smith
wiley +1 more source
Legal Brokers of Chinese Investment in Cambodia: Compliance Between Contract and Culture
Regulation &Governance, EarlyView.ABSTRACT In conventional understandings of compliance, lawyers and compliance officers internalize compliance within corporations. Complicating this model, this article argues that compliance professionals may occupy a Janus‐faced role between informality and formality.
Matthew S. Erie +2 more
wiley +1 more source
Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition [PDF]
Unknown or almost nonexistent till ’90 years, the phenomenon of tax evasion had abundantly flourished in the Romania’s transitional economy, covering all its fields with black spots, under many, various and harmful appearance.
Ioan, Viorica, Susanu, Monica
core +1 more source
Coaxing Compliance: Ethiopian Lawyers, Chinese Companies, and the Cultivation of Respect
Regulation &Governance, EarlyView.ABSTRACT Over the past three decades, a growing number of Chinese enterprises have entered Ethiopia's construction and manufacturing sectors as contractors and investors. While adapting to a new regulatory environment, many of these companies have faced administrative challenges and accusations of noncompliance, some of which have been brought to court.
Miriam Driessen
wiley +1 more source
Regulating via Conditionality: The Instruments of the New Industrial Policy
Regulation &Governance, EarlyView.ABSTRACT Conditionality was a central concern in the development literature of the 1990s. With the significant expansion of targeted public support to private firms since the Great Financial Crisis, the issue of conditionality has once again become a focal point in industrial policy debates.
Fabio Bulfone, Timur Ergen, Erez Maggor
wiley +1 more source
Tax Evasion in Interrelated Taxes [PDF]
, 2004 In 1969, Shoup postulated that the presence of interrelated taxes in a tax system would reinforce the tax penalty system ("self-reinforcing penalty system of taxes"). In this paper, we have tried to formally develop this idea. We find that in order for tax reinforcement to be maintained, it is necessary for interrelated taxes to be administered by a ...
openaire +2 more sources