Results 11 to 20 of about 231,987 (297)
Future Internet, 2019 The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron ...
César Pérez López +2 more
doaj +3 more sources
Tax Fraud and Selective Law Enforcement [PDF]
Journal of Law and Society, 2020 AbstractThis article presents a new conceptual framework for research into tax fraud and law enforcement. Informed by research approaches from across tax law, public economics, criminology, criminal justice, economics of crime, and regulatory theory, it assesses the effectiveness, and the legitimacy, of current approaches to combating tax fraud ...
Zoe Louise Tongue
openaire +4 more sources
Menyingkap Tabir Potensi Fraud Pajak Penghasilan Youtuber Lokal
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2022 The purpose is to uncover the potential for income tax fraud carried out by local Youtuber with pneumology as the research method. Data was obtained by conducting interviews with Youtuber as research informants.
Yustin Nur Faizah +3 more
doaj +1 more source
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
doaj +1 more source
Tax fraud by firms and optimal auditing [PDF]
, 2010 Tax fraud is an issue of increasing importance in China. One particularly signi…cant fraud involves excessive claims for the rebate of VAT on exported goods. This fraud has two interesting features.
Hashimzade, Nigar +2 more
core +1 more source
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
doaj +1 more source
Using the False Claims Act to Remedy Tax-Expenditure Fraud [PDF]
, 2016 The federal False Claims Act (FCA) may be a tool for combating fraudulent claims regarding tax expenditures. The FCA has been used to protect the public fisc by imposing liability upon anyone who makes a false or fraudulent claim relating to an ...
Ayres, Ian, McGuire, Robert
core +4 more sources
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
doaj
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
doaj +1 more source
False Claims in Fight Over California's False Claims Act [PDF]
, 2021 In this article, Ventry reviews the business lobbying efforts that derailed California legislation to amend the state’s False Claims Act by permitting tax claims.
Ventry, Dennis
core +1 more source