Results 71 to 80 of about 113,216 (292)
Overall analysis of the tax evasion phenomenon and its dynamics in Romania after 1989 [PDF]
In this paper the tax dodger phenomenon is approached from the perspective of the tax evasion identified as a consequence of the fiscal inspection activity. Based on the data referring to the level and dynamics of the tax dodger phenomenon have been made
Stela Aurelia Toader
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Strategic Management Journal, EarlyView.Abstract Research Summary We study an important, but largely overlooked, non‐market strategy used by firms in the enforcement stage of policy: “snitching,” that is, providing intelligence about potential violations of their rivals in an attempt to persuade regulators to fine them.
Benjamin Barber IV +2 more
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
Journal 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
Inflation and Tax Evasion: An Empirical Analysis [PDF]
, 1986 This paper contains an analysis of the effect of inflation on aggregate tax evasion in the United States over the period 1947-81. It is found that tax evasion in both absolute and relative terms is positively related to the inflation rate.
Crane, Steven E., Nourzad, Farrokh
core +1 more source
Journal of the Royal Anthropological Institute, EarlyView.In June 2023, the Laje River, located in the traditional territory of the Wari’ Indigenous people in Rondônia, Brazil, was declared a legal entity, an earth being, with rights, following the co‐ordinated action of an indigenous councillor and non‐indigenous activists.
Aparecida Vilaça
wiley +1 more source
Tax avoidance, tax evasion, and tax flight: Do legal differences matter? [PDF]
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that ...
Boris Maciejovsky +2 more
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‘Let's Turn the Grass Into Meat’: Animal Husbandry as Women's Work in Cold War North Korea
Gender &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
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