Results 201 to 210 of about 2,915 (259)

Income Tax Evasion and Benefit Fraud

, 2010
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Zappers & Employment Tax Fraud

SSRN Electronic Journal, 2013
Beyond the grey area of worker misclassifications and general employment tax irregularities there are darker employment relationships where workers are intentionally paid in cash “off-the-books” or “under-the-table.” Grey employment relationships present civil enforcement issues that may become criminal; darker-relationships are criminal from the ...
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Tax management and tax fraud: evidence from Tunisian companies

International Journal of Managerial and Financial Accounting, 2019
There are many evidences and competing arguments on whether firms that exhibit more or less tax management and tax fraud in their financial reporting. Our study contributes to resolving this issue by analysing the relationship between management tax reporting and the tax fraud.
Ines Hakim Hbaieb, Mohamed Ali Brahim Omri   +1 more
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Offshore Asset Protection Trusts: Tax Planning or Tax Fraud?

Journal of Money Laundering Control, 2001
For someone seeking to place his assets out of the reach of creditors, Offshore Asset Protection Trusts (OAPTs) offer the potential settlor secrecy, control, choice of law and jurisdiction, and favourable taxation. While many legitimate entities make use of the benefits of OAPTs, criminal entities have also seized upon them as a means of furthering ...
Harvey M. Silets, Michael C. Drew
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Serious tax fraud and noncompliance

Criminology & Public Policy, 2010
Research SummaryThis article reviews what international evidence exists on the impact of civil and criminal sanctions upon serious tax noncompliance by individuals. This construct lacks sharp definitional boundaries but includes large tax fraud and large‐scale evasion that are not dealt with as fraud.
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Career Concern and Tax Preparer Fraud [PDF]

Annals of Economics and Finance, 2010
This paper focuses on the effects of career concern on fraud among tax return preparers. A two-stage model is built to ascertain whether the propensity of tax preparers to cooperate with taxpayers in underpaying tax can be decreased if the revealed fraud behavior increases the probability of being audited by the tax agency in the following period ...
Chao Yang, Liansheng Wu, Xianhui Bo
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THE FIGHT AGAINST TAX FRAUD AND TAX EVASION [PDF]

, 2013
Collecting taxes and fighting against tax fraud and tax evasion are competences of EU Member States. In a globalised world, with globalised actors, Member States would often need more global means to collect taxes due. The European Union provides a framework and offers instruments to handle cross-border tax issues including potential tax evasion.
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Ghosting the Tax Authority: Fake Firms and Tax Fraud

SSRN Electronic Journal, 2022
Paul Carrillo, Dave Donaldson, Dina Pomeranz, Monica Singhal   +3 more
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Financial Fraud: A Review of Anomaly Detection Techniques and Recent Advances

Expert Systems With Applications, 2022
Waleed Hilal
exaly