Results 91 to 100 of about 7,761 (299)

Games and gamification projects in the Australian public sector

Australian Journal of Public Administration, EarlyView.
Abstract This article surveys the arrival of gameful government into Australian public sector practice. Gameful government is a shorthand, descriptive term denoting the interpenetration of (video)games, and design elements and thinking from them, into public sector work.
David Threlfall, Catherine Althaus
wiley   +1 more source

Impact of External Pressure, Tax Digitalisation, and CSR Disclosure on Financial Fraud

Jurnal Akuntansi
This study investigates the influence of external pressure, tax digitalisation, and corporate social responsibility (CSR) disclosure on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to ...
Tiara Sea Misa, Umiaty Hamzani, Khristina Yunita   +2 more
doaj   +1 more source

Consideración sobre las fronteras de la defraudación típica. El problema del fraude de ley en el delito de defraudación tributaria

Nuevo Foro Penal, 2013
The text addresses the problem of the limits of the relevant criminal conduct in the tax fraud, in particular in relation to the tax avoidance. Alsodiscusses howhas facedthe problem oftax avoidance, from the perspective by the legaldoctrine and
Ricardo Echavarría Ramírez
doaj   +1 more source

Sample Statistics as Convincing Evidence: A Tax Fraud Case [PDF]

SSRN Electronic Journal, 2018
AbstractThis work deals with the analysis of data used by tax officials to support their claim of tax fraud at a pizzeria. The possibilities of embezzlement under study are overreporting of takeaway sales and underreporting of cash payments. Standard methods based on normal assumptions and models based on Gamma assumptions are contrasted.
openaire   +2 more sources

THE FIGHT AGAINST FRAUD AND TAX EVASION IN THE EUROPEAN UNION. THE PROTECTION OF COMMUNITY FINANCIAL INTERESTS IN ROMANIA [PDF]

The European Union budget is financed by taxes paid by European taxpayers andserves for the development of projects of common interest. The European Community and itsMember States attach great importance to its protection, both in terms of proper ...
Antoniu Predescu, Stela Aurelia Toader, Iuliana Predescu, Mihai Aristotel Ungureanu   +3 more
core  

Tax fraud and the rule of law [PDF]

, 2018
This article presents a new conceptual framework for research into tax fraud. Informed by research approaches from across tax law, public economics, criminology, criminal justice, and regulatory theory, its proposed analytical framework assesses the ...
de la Feria, Rita
core  

Lobbying and Political Risk Disclosure: Do Socially Responsible Firms Voluntarily Disclose More?

British Journal of Management, EarlyView.
Abstract Drawing on theories of strategic communication, legitimacy, impression management and moral capital, this study investigates whether firms use political risk disclosure to offset negative perceptions associated with corporate lobbying. Using a sample of 10,120 observations from 1362 US firms between 2002 and 2018, we find that firms with ...
Maretno A. Harjoto, Indrarini Laksmana, Hoyoung Kim, Sergio Garcia‐Vega, Andreas G.F. Hoepner   +4 more
wiley   +1 more source

TAX EVASION UNDER THE INFLUENCE OF FISCAL POLICY MEASURES [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016
The collection efficiency of the budget revenues depends largely on the ability of the State, through tax authorities empowered, to apply firm measures to prevent and fight against fraud and tax evasion. However, the phenomenon of fraud and tax evasion
IONUŢ-GHEORGHE CĂRĂUŞ, MĂDĂLINA CĂRĂUŞ, IOANA TATIANA STANESE   +2 more
doaj  

TEKNIK MENGUNGKAP TAX FRAUD [PDF]

, 2015
Tax fraud merupakan sekumpulan tindakan yang tidak diijinkan dan melanggar hukum yang ditandai dengan adanya unsur kecurangan yang disengaja. Penelitian ini berusaha memformulasikan teknik mengungkap tax fraud dengan menggunakan 1).
WAWAN HERMANSYAH
core  

Why do Public Debates Escalate? Trigger Points and the Moral Dynamics of “Hot Politics”

The British Journal of Sociology, EarlyView.
ABSTRACT Escalating, emotionally charged, and moralized forms of controversy are a central feature of contemporary politics. Our study develops a framework for understanding how political debates between ordinary citizens become heated; why certain issues provoke particularly strong emotions; and how this affective potential is weaponized by ...
Linus Westheuser, Thomas Lux, Steffen Mau   +2 more
wiley   +1 more source