Results 61 to 70 of about 9,086 (285)
The British Journal of Sociology, EarlyView.ABSTRACT How are capital and the family interconnected in contemporary capitalism? In this article, we argue that they come together in owning relations. By owning capital across generations, families bridge the temporal gap between the durability of capital and the finite lifespan of private property holders and thus resolve the problem of bona ...
Jens Beckert, Isabell Stamm
wiley +1 more source
Tax evasion and the law in Nigeria
Проблеми Законності, 2017 This paper has dealt with the incidence of tax evasion and how the law in Nigeria has tackled the problem. It came against the background of massive tax evasion in the country which has resulted in the loss of needed revenue for development.
Enya Matthew Nwocha
doaj +1 more source
Gateways, Funnels, and Stackers: How People Hide Property Ownership Through Offshore Structures
The British Journal of Sociology, EarlyView.ABSTRACT How do wealthy individuals use offshore financial structures like shell companies to protect personal assets? And how is such offshore wealth structuring itself variably organized? Moving beyond conceptualizations of offshore as concerning only individual tax havens, this article investigates offshore wealth structuring as a fundamentally ...
Kristin Surak, Johnathan Inkley
wiley +1 more source
Losing Control: The Erosion of Disciplinary and Pastoral Power in Accounting Firms
Contemporary Accounting Research, EarlyView.ABSTRACT Accounting firms have traditionally operated as both elite and reinventive institutions that offer a structured and prestigious career path and enforce a deeply transformative socialization process for auditors. However, recent labor market shifts and evolving work preferences are challenging this regime of power, with significant implications
Oriane Couchoux +2 more
wiley +1 more source
The Relationship Between Tax Pressure and Economic Crime
CECCAR Business ReviewEconomic crimes such as financial fraud, money laundering and illegal lending are considerably influenced by the tax evasion phenomenon. In the context of Romania, characterized by a vast underground economy and tax evasion, these phenomena contribute ...
Gabriela ANGHEL (CONSTANTIN) +1 more
doaj +2 more sources
Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
Entrepreneurial Business and Economics Review, 2020 Objective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade ...
Dagmara Nikulin
doaj +1 more source
Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies
Abacus, EarlyView.Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen +3 more
wiley +1 more source
TAX EVASION BETWEEN FRAUD AND OPTIMIZATION [PDF]
Challenges of the Knowledge Society, 2017 Tax optimization, often called legal tax evasion is the use of methods and techniques that are within the law, in order to reduce or even cancel the tax liability. To achieve such an approach, the taxpayer or his advisers must know in depth the tax law -
Emilia Cornelia STOICA
doaj
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
Tax avoidance and tax evasion: current insights and future research directions from an emerging economy [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – This study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda. Design/methodology/approach – This paper reviewed 423 articles published between 2010 and 2023 using a systematic ...
Md Shamim Hossain +3 more
doaj +1 more source