Results 101 to 110 of about 909,417 (288)
Advancing Digital Forensic through Machine Learning: An Integrated Framework for Fraud Investigation [PDF]
The rise of cybercrime and cyber-related crime encourages efficient digital forensic investigations more crucial than ever before. Traditional investigation methods can be time-consuming, costly, and resource-intensive, while machine learning algorithms ...
Baroto, Wishnu Agung
core +1 more source
History, EarlyView.Abstract This article examines the poll tax (Ottoman Turkish cizye; Arabic jizya) levied on non‐Muslim subjects of the Ottoman Empire, not as a fixed, one‐dimensional tax item within the Ottoman fiscal system but as a multi‐layered administrative instrument organized around obligation, exemption and remission.
ÖZLEM BAŞARIR
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 +2 more
doaj
Tax evasion between fraud and legality
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2017 This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework.
Opreţ Laura-Anca +3 more
doaj +1 more source
The Fraud Triangle and Tax Evasion
, 2019 The “fraud triangle”—a theory of why people commit fraud—is the preeminent framework for analyzing fraud in the accounting literature. It developed out of studies of fraudsters, including inmates convicted of embezzlement. The three components of the fraud triangle are (1) an incentive or pressure (usually financial), (2) opportunity, and (3 ...
openaire +2 more sources
Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence
For the purpose of not fulfilling tax obligations regarding the payment of taxes and duties due to the state budget, some economic entities use various methods whose goal is the decrease of taxable estate and tax obligations by avoiding the payment of ...
Adriana Florina POPA +1 more
core +2 more sources
International Journal of Urban and Regional Research, EarlyView.Abstract Contemporary cities in the global South are being reshaped through the intersecting logics of burgeoning real estate sectors and diasporic investment. This article examines the case of Pakistan to explore how emigration trajectories and remittance practices contribute to the transformation of urban landscapes in countries of origin through ...
Fatima Tassadiq
wiley +1 more source
Optimal auditing with scoring: theory and application to insurance fraud [PDF]
This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for insurance claims fraud, but it can be applied to many other activities that use the scoring ...
Giuliano, Florence +2 more
core
Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands [PDF]
In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others’ behavior.
Mathieu Lefebvre +3 more
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The Impact of Corporate Social Irresponsibility in the Agri‐Food Sector and Its Policy Implications
Journal of Agricultural Economics, EarlyView.ABSTRACT The financial impacts of Corporate Social Irresponsibility (CSI) on publicly traded agricultural firms are analysed using an EGARCH event‐study framework and 18,635 CSI incidents. We find that CSI events are associated with significantly lower stock returns and elevated market volatility. The clearest and most persistent return penalties arise
Erdinc Akyildirim +3 more
wiley +1 more source