Results 111 to 120 of about 1,437,626 (324)
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
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
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
Jurnal EkuivalensiKajian akuntansi tentang tindakan fraud dalam pelaporan keuangan sejauh ini sebagi-an besar hanya berfokus pada pengujian pengaruh dimensi Hexagon Fraud Theory terhadap Fraudulent Financial Statement, dan belum banyak studi yang menguji peran moderasi ...
Moch. Wahyudi +2 more
semanticscholar +1 more source
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 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 +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
A Multi-Module Machine Learning Approach to Detect Tax Fraud
Computer systems science and engineering, 2023 N. Alsadhan
semanticscholar +1 more source