Results 71 to 80 of about 768,760 (213)

Quantum Machine Learning for Cybersecurity: A Taxonomy and Future Directions

open access: yesSoftware: Practice and Experience, EarlyView.
ABSTRACT Context The rapid increase in cyber threats, coupled with increasingly sophisticated attack strategies and the exponential growth of data in recent years, has exposed significant limitations in classical machine learning, rule‐based, and signature‐based defense mechanisms.
Siva Sai   +5 more
wiley   +1 more source

Equal before time: on the sensory suspension of accumulated time in Sichuan, China Égaux devant le temps : suspension sensorielle du temps accumulé au Sichuan (Chine)

open access: yesJournal of the Royal Anthropological Institute, EarlyView.
Food and alcohol indulgence, along with tea‐drinking, gambling, and gossip, are integral to a characteristically Sichuanese ethos of ‘life enjoyment’ (xiangshou shenghuo). Beyond mere pleasure, sensory, ludic, and comic experiences temporarily strip participants of both their formal and subjective qualities.
Angel Nayden
wiley   +1 more source

TAX EVASION BETWEEN FRAUD AND OPTIMIZATION [PDF]

open access: yesChallenges 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  

Bureaucratic Corruption and Profit Tax Evasion [PDF]

open access: yes
Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production activities by bribing bureaucrats. It is shown that the existence of tax evasion does not affect corruption activities at the firm level, while the budgetary ...
Laszlo Goerke
core  

The Obligations of Exempt Monasteries: The Practice in England

open access: yesJournal of Religious History, EarlyView.
Abstract This note draws on the extensive sources surviving from the fourteenth century to examine, in the light of debates about the medieval papacy, the observance by English houses of papal obligations imposed on exempt monasteries. It concludes that these arrangements, reflecting the complex history of exemption, were more fluid, negotiable and ...
Peter McDonald
wiley   +1 more source

Taxing the rich policy, evasion behavior, and portfolio choice: A sustainability perspective

open access: yesCogent Business & Management, 2018
In the spring of 2016, the tax-evasion revelations from the Panama Papers regarding the international clients of Mossack Fonseca shook the financial world.
Kuo-Shing Chen, Huolien Tsai
doaj   +1 more source

Tax avoidance and tax evasion: current insights and future research directions from an emerging economy [PDF]

open access: yesAJAR (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

Bribes and Business Tax Evasion [PDF]

open access: yes
This paper investigates the role of governance, in particular bribes to tax officials, in shaping business tax compliance behavior in transition economies.
David Joulfaian
core  

Syphilis and ‘Sons of Empire’: The ‘Prostitute’ and Britain's Fighting Arm in Nineteenth ̵ Century Colonial Punjab

open access: yesGender &History, EarlyView.
ABSTRACT The British army in India took great care to provide European troops with facilities for sexual relations while anxiously managing venereal disease. Examining archival evidence, political debates and medical discourse from the nineteenth century, this article examines the colonial military enterprise of regulated prostitution in colonial ...
Sameera Chauhan
wiley   +1 more source

Tax Evasion and Competition [PDF]

open access: yes
Using a Cournot oligopoly model with an endogenous number of firms and evasion of indirect taxes, this paper shows that more intense competition may have the negative side-effect of eroding tax revenues by increasing tax evasion. This will be the case if
Marco Runkel, Laszlo Goerke
core  

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