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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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To Punish or Not to Punish? The Impact of Tax Fraud Punishment on Observers’ Tax Compliance
Journal of Business Ethics, 2022Jonathan Farrar, Tisha King
exaly
Ghosting the Tax Authority: Fake Firms and Tax Fraud
SSRN Electronic Journal, 2022Paul Carrillo +3 more
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The University of Chicago Law Review, 1964
Charles S. Lyon, Harry Graham Balter
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Charles S. Lyon, Harry Graham Balter
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Predicting tax fraud using supervised machine learning approach
African Journal of Science, Technology, Innovation and Development, 2023Belle Fille Murorunkwere +2 more
exaly
The University of Chicago Law Review, 1959
Spurgeon Avakian, Ernest R. Mortenson
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Spurgeon Avakian, Ernest R. Mortenson
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General Consideration on Legal Tax Evasion vs. Tax Fraud
ACTA UNIVERSITATIS DANUBIUS. OECONOMICA, 2010The article is a brief overview of tax evasion as a complex social and economic phenomenon, of utmost importance, that today’s states confront with; its consequences seek to limit as much as possible, by legal and fiscal means, the eradication, which, at this point, is virtually impossible. Tax evasion can be analysed from two points of view, the legal
Octavia-Daniela Steriopol +2 more
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