Results 71 to 80 of about 749,119 (303)
Joint audit and tax fraud: Case of listed American companies [PDF]
Contabilitate şi Informatică de GestiuneResearch 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
Trading Off Tax Distortion and Tax Evasion [PDF]
Tax evasion is modeled as a risky activity and integrated into a standard problem of optimal tax design. It is shown that there is a trade off between reducing tax evasion and reducing tax distortion. Thus it is efficient to supplement a broad-based wage
Robin Boadway, Wolfram F. Richter
core
Journal of Quaternary Science, EarlyView.ABSTRACT This study presents a high‐resolution, multi‐proxy reconstruction of environmental and land‐use change from Lake Dojran over historical times (last 2500 years), combining pollen, biomarkers, radiocarbon dating, Ottoman taxation records and other historical data.
Alessia Masi +15 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
Tax evasion and tax changes in Hungary [PDF]
Tax evasion reduces the efficiency of the economy as unequal opportunities of tax evasion leads to an inefficient distribution of resources. In Hungary, based on data for 2005–2006, tax evasion resulted in a transfer of 7.9 per cent of GDP from taxpayers
Judit Krekó, Gábor P. Kiss
core
Strategic Change, EarlyView.ABSTRACT Digital platform (DP) enterprises have risen to the top of the global economy by inverting traditional business models. They earn money through matchmaking, transaction facilitation, and efficient orchestration of other stakeholders' resources.
Lukas R. G. Fitz, Jochen Scheeg
wiley +1 more source
Bureaucratic Corruption and Profit Tax Evasion [PDF]
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
Psychology &Marketing, EarlyView.ABSTRACT This study introduces the Paradox of Escapism, exploring how the act of escaping reality can evolve from a short‐term avoidance strategy to a mechanism for self‐regulation and enhanced life satisfaction. Employing five rigorous, multimethod investigations, including qualitative interviews and sentiment analysis (Study 1), Structural Equation ...
Thamiris Magalhães de Sousa +3 more
wiley +1 more source
Tax Evasion in Interrelated Taxes [PDF]
In 1969, Shoup postulated that the presence of interrelated taxes in a tax system would reinforce the system of tax penalty ("self-reinforcing penalty system of taxes"). In this paper, we have tried to formally develop this idea.
Alejandro Esteller-More
core