Results 131 to 140 of about 231,987 (297)
Developing Professional Scepticism in the Accounting Classroom: A Case Study Approach
Accounting &Finance, EarlyView.ABSTRACT Professional scepticism is an important attribute that accountants should possess. We examine whether a sequence of case studies targeting elements of scepticism can improve accounting students' disposition to act sceptically (trait scepticism).
Prerana Agrawal +3 more
wiley +1 more source
Boundaries between tax savings and fraud punishable: fraud action in the tax law.
, 2016 Resumen. En toda Europa y particularmente en España la mejor doctrina ha observado la creciente y preocupante tendencia jurisprudencial a confundir los casos de fraude de ley tributarios con la simulación explicitada en el tipo penal objetivo del delito fiscal, y todo evidenciando una clara tendencia a privilegiar los intereses financieros de la ...
openaire +1 more source
A note on the neutrality of profit taxes and tax compliance with imperfect detection [PDF]
In a tax-evasion model with profit tax, we reexamine and clarify the issues of neutrality and separability with imperfect detection of tax fraud.
Chiaen J. Wu, K. L. Glen Ueng
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Archaeometry, EarlyView.Abstract Focusing on Southern Europe, this article sheds light on the mining landscape of the early Middle Ages. Based on the current state of historical and archaeological knowledge, the article raises a number of questions that can be extended to other European regions.
Nicolas Minvielle Larousse
wiley +1 more source
Regional Science Policy &Practice, EarlyView., 2022 Abstract The agri‐food supply chain has been a popular research topic in recent years. The combination of a demand for products of high quality and safety standards and the increasing number of stakeholders in supply chain networks has required the agri‐food business to transform from vertically integrated to vertically operated supply chain networks ...
Thanh_Tuan Chu, Thi Thu Tra Pham
wiley +1 more source
Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data [PDF]
The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of Single Market has further encouraged firms’ and households’ evasive behaviour in paying value added taxes in the EU Member States ...
Barbara Schaden +2 more
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Business Realism—A New Account of Morality and Power in Business Ethics
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This article introduces a new account of morality and power in business ethics called “business realism”. To this end, it first outlines the political realism literature—a view in political philosophy that deals with the question of the relation between morality and politics.
Iwan Alijew
wiley +1 more source
Bulletin of Economic Research, EarlyView.ABSTRACT This study explores the relationship between financial capability and domestic bias in investment decisions among economics and business students at the University of Santiago de Compostela. Financial capability is defined as the combination of knowledge, attitudes, and behaviors that enable individuals to make informed financial decisions and
Marcos Álvarez‐Espiño +2 more
wiley +1 more source
Taxing the urban unrecorded economy in sub-Saharan Africa [PDF]
The global public revenue level of numerous African countries is low and the tax burden is highly concentrated on modern sector firms. One of the most current explanations for the low level of public revenue is the under-taxation of the urban unrecorded ...
Catherine ARAUJO BONJEAN +1 more
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