Results 201 to 210 of about 1,437,626 (324)

Carousel Fraud as a Form of Fraud in the Value Added Tax

Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia, 2016
openaire   +2 more sources

Employee Fraud and the Statute of Limitations in a Search and Matching Model

The Manchester School, EarlyView.
ABSTRACT This paper integrates employee fraud into a Mortensen‐Pissarides search and matching model to analyze labor market dynamics under imperfect legal enforcement. We introduce a time‐dependent punishment structure where the offender's effective liability is governed by the statute of limitations. We characterize both short‐ and long‐run equilibria,
Mauricio Benegas, José Freire Júnior
wiley   +1 more source

Exploring perceived AI substitution in future accounting frameworks: the role of psychological trust, anxiety, and cognitive adaptability. [PDF]

Front Psychol
Yue M.
europepmc   +1 more source

AI in Public Decision‐Making: A Philosophical and Practical Framework for Assessing and Weighing Harm and Benefit

Public Administration, EarlyView.
ABSTRACT Artificial intelligence (AI) is increasingly used in public decision‐making; yet existing governance tools often lack clear definitions of harm and benefit, practical methods for weighing competing values, and guidance for resolving value conflicts.
Karl de Fine Licht, Anna Folland
wiley   +1 more source

Survey dataset on key drivers of tax evasion. [PDF]

Data Brief
Al-Jundi SA, Augustine R.
europepmc   +1 more source

Understanding the Adoption of Artificial Intelligence in Local Government Decision‐Making: The Influence of Institutional Pressures and Managerial Perceptions

Public Administration, EarlyView.
ABSTRACT Artificial intelligence (AI) systems are increasingly being integrated into public sector decision‐making processes, with public managers relying on them to enhance their capabilities. As AI adoption becomes more widespread, discussions about its advantages and drawbacks intensify, alongside growing external expectations and pressures. However,
A. Paula Rodriguez Müller, Luca Tangi, Amandine Lerusse   +2 more
wiley   +1 more source

Predictive modeling of tax compliance risks: A comparative study of machine learning approaches. [PDF]

PLoS One
Yang L.
europepmc   +1 more source

Fighting Corruption Through Accountability? A Survey Experiment 感覺課責能否抑制貪腐?來自調查實驗的證據

Public Administration, EarlyView.
ABSTRACT Democratic Weberian bureaucracy is facing great challenges upholding public values as we see turbulent party politics disrupt merit‐based systems, causing bureaucrats' goal displacement and conflicting compliance under multiple accountability mechanisms.
Ming‐feng Kuo, Hsini Huang
wiley   +1 more source

Using artificial intelligence to improve governance and public services in Africa. [PDF]

Front Big Data
Mhlanga D.
europepmc   +1 more source

Navigating the Algorithmic State: Public Values and Citizens' Preferences of AI‐Driven Public Service Delivery

Public Administration, EarlyView.
ABSTRACT As the public sector increasingly adopts AI‐powered automated decision systems (ADS), understanding how citizens experience and value ADS use in public decision‐making is both normatively and practically important. Therefore, we examine and compare the effects of seven attributes of public values on citizens' support for ADS adoption in two ...
Guimin Zheng, Heewon Lee, Wenhui Li, Yixin Liu, Tian Tang   +4 more
wiley   +1 more source