Results 91 to 100 of about 909,417 (288)
Sustainable Development, EarlyView.ABSTRACT Achieving sustainable development requires balancing economic growth with environmental conservation, but the relationship between informal economic activities and emerging financial technologies in boosting green growth (GG) is not well understood.
Muhammad Salah Uddin +4 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT The integration of Environmental, Social and Governance (ESG) criteria into sustainable development exposes critical limitations in traditional cost modelling for Asset Lifecycle Management. Through a systematic review of 64 studies (2016–2025), this research identifies gaps including the compartmentalisation of ESG factors, methodological ...
Ziru Tao +4 more
wiley +1 more source
INTERNAL AND EUROPEAN MEASURES OF COMBATING TAX EVASION [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2018 Tax evasion is a subject increasingly approached by the Romanian authorities - through the desire to prevent and combat it, as well as by the Member States of the European Union, which are looking for the most effective methods of preventing and ...
ANDREEA MIHAELA CORÎCÎ
doaj
Sustainable Development, EarlyView.ABSTRACT This study investigates whether and under what conditions digital finance advances green growth (GG) and broader sustainable development (SD) objectives in a financially volatile, climate‐constrained, and developmentally unequal world. Using annual data for 118 developed and developing countries from 2004 to 2022, we construct four Principal ...
Sehar Saleem +3 more
wiley +1 more source
Sample Statistics as Convincing Evidence: A Tax Fraud Case [PDF]
Law, Probability and Risk, 2018 This report deals with the analysis of data used by tax officers to support their claim of tax fraud at a pizzeria. The possibilities of embezzlement under study are overreporting of take-away sales and underreporting of cash payments. Several modelling approaches are explored, ranging from simple well-known methods to presumably more precise tools ...
openaire +2 more sources
“Touching the Tarmac”: Conjuring the Urban Frontier on a Remote Periphery
Economic Anthropology, EarlyView.ABSTRACT Anthropologists have demonstrated how the creation of land markets as “frontiers” for global capital requires practices of “conjuring”—the narrative construction of place as desirable for large‐scale investment. This article emphasizes the contingency of this conjuring process in an urbanizing Kenya where land‐selling companies have emerged to
Peter Lockwood
wiley +1 more source
Thunderbird International Business Review, EarlyView.ABSTRACT Small and medium‐sized enterprises (SMEs) face significant institutional barriers when expanding across borders, including regulatory constraints, financial accessibility issues, and market entry challenges. Institutional theory provides a useful framework for understanding how external regulative, normative, and cognitive institutional forces
Sharmin Nahar, Muntasir Alam
wiley +1 more source
Impact of External Pressure, Tax Digitalisation, and CSR Disclosure on Financial Fraud
Jurnal AkuntansiThis 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 +2 more
doaj +1 more source
An economic crime offender's perception of fraud, corruption and tax-related offences from a South African perspective [PDF]
The Retail and Marketing Review, 2014 Within the legal framework of the criminal justice system and the various taxation laws and regulations in South Africa, there are always opportunities for people to come into conflict with the law.
AP Swanepoel , K Coetzee
doaj
Presumptions and Tax Return Preparer Fraud
, 2008 Just because the IRS has the legal authority to act, argues Professor Camp, does not mean that it should. The Tax Court's decision in Allen v. Commissioner, where the court agreed to let the IRS use old language for a new purpose, is a good illustration.
Camp, Bryan T.
core