Results 51 to 60 of about 9,086 (285)

Tax Evasion: System Justice, Distrust To Fiscus, And Love Of Money

open access: yesJurnal Akuntansi: Kajian Ilmiah Akuntansi, 2021
The research aims to determine system justice, distrust to fiscus and love of money towards tax evasion. The sample in the study are individual taxpayers in the area of the Ciawi Pratama Tax Office who are conducting taxation activities. The type of data
Listya Sugiyarti   +2 more
doaj   +1 more source

Pollution havens versus gates of hell: Environmental pollution and multinationals' foreign investment

open access: yesStrategic Management Journal, EarlyView.
Abstract Research Summary This study investigates an under‐explored cost of operating in pollution havens: the pollution‐induced operational cost, or the increased labor costs and material supply constraints resulting from host countries' environmental pollution.
Juan Bu, Aurora Genin
wiley   +1 more source

Rural Tax Evasion in Argentina: An Analysis of Tax Evasion Mechanisms and Social Relationships in the Córdoba Grain Market

open access: yesInternational Journal for Crime, Justice and Social Democracy, 2019
This paper uses a theoretical perspective based on the ideas of Foucault, critical criminology, and rural criminology, to examine how social relations influenced tax evasion mechanisms in agriculture in the province of Córdoba, Argentina.
Antonella Comba
doaj   +1 more source

The economic approach to the problem of tax evasion and recommendations for Serbia [PDF]

open access: yesEkonomski Signali, 2016
Tax evasion is a global problem and it has severe consequences for every country, regardless of differences in socio-economic and political structure. The basis for tax criminal offenses is embodied in different manifestations of tax evasion, especially ...
Milosavljević Valentina
doaj   +1 more source

Corruption and Tax Evasion [PDF]

open access: yesDoğuş Üniversitesi Dergisi, 2006
Yolsuzluk ve vergi kacakciligi sorunlari literaturde daha once ayri ayri incelendi. Vergi kacakciligi da bir yolsuzluk olsa da, bu makalede yolsuzluk devlet memurunun rusvet almasi ve vergi kacakciligi da mukellefin yasalara aykiri davranarak odemesi gereken vergiyi odememesi olarak tanimlanmistir.
openaire   +2 more sources

Fiscal grievance politics: wealth taxation and master‐race democracy in post‐coup Bolivia Politique des griefs fiscaux : impôt sur la fortune et démocratie de la race maîtresse en Bolivie post‐coup d’État

open access: yesJournal of the Royal Anthropological Institute, EarlyView.
This article analyses a new wealth tax (the IGF) in Bolivia against the backdrop of the 2019 ousting of former president Evo Morales. In doing so, it engages calls for ‘a return to politics’ in anthropology by proposing the notion of a ‘fiscal grievance politics’ as animating elite opposition to the tax in lowland Santa Cruz department. I show that the
Charles Dolph
wiley   +1 more source

Joint audit and tax fraud: Case of listed American companies [PDF]

open access: yesContabilitate şi Informatică de Gestiune
Research Question: How does the presence of joint auditors impact tax evasion practices in publicly traded U.S. companies, and what role does audit committee expertise play in mitigating tax evasion?
Hamza Ben Said   +2 more
doaj   +1 more source

‘Let's Turn the Grass Into Meat’: Animal Husbandry as Women's Work in Cold War North Korea

open access: yesGender &History, EarlyView.
ABSTRACT In postcolonial North Korea, the future of the nation was said to be a function of the feedlot. Unobtainable on the battlefields of the recently ended Korean War, liberation and unification of the peninsula became a question of competitive developmentalism.
Sunho Ko, Derek J. Kramer
wiley   +1 more source

HOUSING QUESTION OLD AND NEW: Mapping Crowding, Tenure, Rents and Segregation in the Neighborhoods of Major European Cities around 1900 and Today

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract In a context of unprecedented urbanization, nineteenth‐century European cities faced the ‘housing question’, i.e. precarious housing standards and affordability problems. While existing research has well described these historical housing problems in single‐city studies or in national urbanization histories, to our knowledge, there are hardly ...
Sebastian Kohl   +2 more
wiley   +1 more source

THE LEGITIMACY TRAP: Street Vending Heterogeneity and Selective Enforcement in San Francisco

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract Literature on street vending regulation often emphasizes the challenges in enforcing legal frameworks due to unclear laws or insufficient state capacity. However, it tends to overlook diversity among vendors themselves along crucial parameters such as spatial location, community ties and processes of goods procurement.
Irene Farah
wiley   +1 more source

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