Results 11 to 20 of about 2,915 (259)
The Economic and Social Consequences of Tax Havens in the World [PDF]
SHS Web of Conferences, 2020 The tax havens in the world have become the global phenomenon related tax avoidance, tax fraud and evasion and money laundering. The aim of the paper is to analyze their scope and to assess economic and social consequences of their existence in the world
Lénártová Gizela
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SPECIFIC MECHANISMS AND METHODS FOR ESTIMATING TAX FRAUD
Studies and Scientific Researches: Economics Edition, 2016 In the last decades, tax fraud has grown, being catalogued as a serious impediment in the way of economic development. The paper aims to make contributions on two levels: a) Theoretical level - by synthesis methodologies for estimating tax fraud and b ...
Brindusa Tudose, Constantin Strapuc
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Underevaluation of the Taxable Base as a Result of Policies Aggressive Accountants Source Generator of Tax Fraud [PDF]
Ovidius University Annals: Economic Sciences Series, 2021 All economists, regardless of doctrinal orientation, agree that information in general and accounting information in particular play a key role in economic action.
Marius Boita +2 more
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GST fraud prevention to ensure business sustainability: a Malaysian case study [PDF]
Journal of Asian Business and Economic Studies, 2020 Purpose – This study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business. Design/methodology/approach – This study applies a qualitative research method, i.e.
Zaleha Othman +2 more
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Applied Artificial Intelligence, 2022 Using the universe of Armenian business tax payers operating under a standard tax regime, we develop a fraud prediction model based on machine learning tools, with gradient boosting as the primary choice.
Vardan Baghdasaryan +3 more
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Tax Aggressiveness and Accounting Fraud
SSRN Electronic Journal, 2012 ABSTRACTThere are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax aggressiveness. Our research contributes to resolving this issue by examining the association between aggressive tax reporting and the incidence of alleged accounting fraud. Relying on several proxies
Lennox, Clive S. +2 more
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Firmant and the problem of identifying a taxpayer in an organized criminal group [PDF]
Probacja, 2023 This article concerns fiscal penal liability against the background of the misdemeanor of firmanism. The authors argue that the so-called pillars in fraudulent tax schemes are primarily people cooperating in the tax fraud of others.
Tomasz Oczkowski, Igor Zgoliński
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CONSEQUENCES OF FRAUD AT THE PRESENTATION OF THE FINANCIAL STATEMENTS [PDF]
Annals of the University of Craiova: Economic Sciences Series, 2017 The field of tax evasion has generally been the subject of research at different levels on a number of occasions. However, reality demonstrates that tax fraud today is far from being properly and completely perceived, so the mechanisms designed to ...
Florentina Istrate
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Changes in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion [PDF]
SHS Web of Conferences, 2021 The EU and the Member States have been forced in recent years to take a stronger position against the growing trend of tax fraud, tax evasion, and tax avoidance.
Korauš Antonín +2 more
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Tax Fraud Investigation Framework
, 2023 Abstract One of key obstacles to timely and effective cross-border tax fraud investigations stems from the disparate approaches found across Europe. The Tax Fraud Investigation Framework (TFIF) is a toolkit developed within the PROTAX project.
U Turksen, D Vozza, A Abukari
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