Results 11 to 20 of about 7,761 (299)
The Fraud Triangle and Tax Evasion
SSRN Electronic Journal, 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 ...
Lederman, Leandra
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Exploring Financial Fraud, Tax Tools, and Economic Security Research: Comprehensive Bibliometric Analysis [PDF]
Financial Markets, Institutions and Risks, 2023 This study presents a comprehensive bibliometric analysis of research on financial fraud, tax tools, and economic security. Using a dataset of articles published between 2016 and 2022, we analyzed keyword co-occurrence, journal impact, citations, and ...
Kofi Nyantakyi Asare +1 more
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The Effect of Tax Planning on Earnings Management [PDF]
, 2023 This study aims“to determine the effect of tax planning accompanied by other variables, namely leverage and firm size, on earnings management. The research method is a descriptive and quantitative study using statistical techniques of multiple ...
Franstitus, Theresia Feolina +2 more
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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
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Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2017 Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences.
Beata Hoza, Michał Wójcicki
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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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Ghosting the Tax Authority: Fake Firms and Tax Fraud in Ecuador
American Economic Review: Insights, 2023 An important but poorly understood form of firm tax evasion arises from “ghost firms”—fake firms that issue fraudulent receipts so that their clients can claim false deductions. We provide a unique window into this global phenomenon using transaction-level tax data from Ecuador. Five percent of firms use ghost invoices annually.
Carrillo, Paul +3 more
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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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