Results 31 to 40 of about 19,155 (298)

TAX EVASION BETWEEN LEGALITY AND FRAUD [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020
Tax evasion is, from a semantic point of view, an evasion from the payment of legal obligations due to the state. Therefore tax evasion is an actual or potential behavior of the economic subject (individually or collectively, as the case may be) likely
Luigi Popescu
doaj  

Tax Management and Tax Evasion

open access: yes, 2015
Contents: Katarzyna Zukrowska: Taxes as challenge in globalized and open economy with intensified competition. Case study of Poland in the context of Transatlantic Trade and Investment Partnership - Tadeusz Wascinski/Dorota Bienias: Strategic planning of public services in performance budgeting of the public finance sector's units - Konrad Raczkowski ...
Raczkowski, Konrad, Sułkowski, Łukasz
openaire   +2 more sources

Tariff Rates and Tax Evasion in Iran’s Imports from Major Trading Partners at Six-Digit HS Level Based on Panel Data Model [PDF]

open access: yesپژوهشهای اقتصادی, 2013
Tax evasion linked to imports is a cause for forming informal economy. Tax evasion decreases government revenue and makes restrictions in implementing economic policies.
Majid Maddah, Somayeh Nematollahi
doaj  

The tax evasion punishment system in South Africa

open access: yesJournal of Economic Criminology
Schemes to outsmart the revenue authority and circumvent the burden of paying taxes have been around since the early ages. Governments implement systems to combat and curb tax evasion, expecting that their punishment methods will deter people from ...
Janél Viljoen, Hanneke du Preez
doaj   +1 more source

STUDY ON TAX REVENUES IN ROMANIA AS CONTRIBUTOR TO THE EUROPEAN UNION BUDGET [PDF]

open access: yesEURINT, 2015
Romania is a contributor to the EU budget. Some of Romania's tax revenues go to the EU budget. Romania collects adversely the taxes and fees because of tax evasion, which also affects the Community budget.
Sergiu-Bogdan CONSTANTIN   +1 more
doaj  

Issues, Challenges and Problems with Tax Evasion: The Institutional Factors Approach

open access: yesGadjah Mada International Journal of Business, 2016
Tax evasion, particularly in developing countries is a debatable issue. Evasion is a disease and needs to be minimized so that the black economy or hidden economy can be mitigated.
Mohd Rizal Palil   +2 more
doaj   +1 more source

Does Religiosity Affect Attitudes toward the Ethics of Tax Evasion? The Case of Turkey

open access: yesReligions, 2020
This study surveys the opinion of a wide segment of Turkish society on the ethics of tax evasion. The survey instrument includes 18 statements used to justify tax evasion in the past.
Robert W. McGee   +3 more
doaj   +1 more source

Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities [PDF]

open access: yesRevista Romana de Economie, 2010
The paper aims to provide a panoramic view of the dynamics of tax evasion in Romania, reflected in terms of fiscal inspection activities. The author used the official data published by the institutions with attributions on the line of identification and ...
CORINA-MARIA ENE
doaj  

The influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation

open access: yesCogent Business & Management, 2023
Globally, taxes is a crucial source of income for various governments. However, in spite of the numerous importance of taxes for the socioeconomic growth of developed and developing countries, Jordan as a developing country faces challenges of tax ...
Nayef Mohammad Al-Rahamneh   +2 more
doaj   +1 more source

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh   +3 more
wiley   +1 more source

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