Results 251 to 260 of about 7,761 (299)

Serious tax fraud and noncompliance

Criminology and 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.
Michael Levi
exaly   +3 more sources

Tax Aggressiveness and Accounting Fraud

SSRN Electronic Journal, 2012
ABSTRACTThere are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax aggressiveness. Our research contributes to resolving this issue by examining the association between aggressive tax reporting and the incidence of alleged accounting fraud. Relying on several proxies
Lennox, Clive S., Lisowsky, Petro, Pittman, Jeffrey   +2 more
openaire   +3 more sources

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To Punish or Not to Punish? The Impact of Tax Fraud Punishment on Observers’ Tax Compliance

Journal of Business Ethics, 2021
We synthesize insights from deterrence theory and social psychology literature on retributive justice to develop and test a theoretical model which predicts how and why observers’ tax compliance intentions are influenced by knowledge of others’ punitive outcomes resulting from tax fraud.
Jonathan Farrar, Tisha King
openaire   +1 more source

Predictive Models in the Assessment of Tax Fraud Evidences

2021
The aim of the work is to verify the possibility of improving the selection of taxpayers to be inspected through projections of the results of future audits, based on the results of the inspections already carried out. The analysis of information about the process, obtained from the auditors involved in the selection of taxpayers and in the inspection ...
Fabiola Cristina Venturini, Ricardo Matos Chaim   +1 more
openaire   +1 more source

Tax Relief For Victims of Fraud

Journal of Financial Crime, 1997
The consequences of a theft or fraud perpetrated upon a business will invariably extend beyond any immediate pecuniary loss. The attentions of management, which would otherwise be engaged in the day‐to‐day supervision of the business, are instead diverted on to such matters as the investigation of the theft or fraud and the instigation of appropriate ...
openaire   +1 more source

Using Agents for Detection of Frauds in Municipal Taxes

Seventh International Conference on Intelligent Systems Design and Applications (ISDA 2007), 2007
This article presents the stages of software development based on agents used to achieve the main goal of this article, which is the detection of frauds in municipal taxes. In the stages of analysis and design of the system, the methodology MAS- CommonKADS and the ontology ONTOMADEM were used.
Claudio Henrique C. Sampaio, Osevaldo da Faria, Sofiane Labidi   +2 more
openaire   +1 more source

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.
openaire  

The Largest Tax Fraud?

This paper argues that the largest US criminal tax case was based on problematic assertions.
openaire   +1 more source

Ghosting the Tax Authority: Fake Firms and Tax Fraud

SSRN Electronic Journal, 2022
Paul E. Carrillo, Dave Donaldson, Dina Pomeranz, Monica Singhal   +3 more
openaire   +2 more sources