Results 251 to 260 of about 909,417 (288)

Serious Tax Fraud and Noncompliance

Criminology and Public Policy, 2010
Research Summary This 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
Michael Levi
exaly   +2 more sources

Ghosting the Tax Authority: Fake Firms and Tax Fraud

2022
An important but poorly understood form of firm tax evasion arises from the use of "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.
Paul E. Carrillo, Dave Donaldson, Dina Pomeranz, Monica Singhal   +3 more
openaire   +2 more sources

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   +2 more sources

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

Predicting Tax Fraud Using Supervised Machine Learning Approach

African Journal of Science, Technology, Innovation and Development, 2023
Belle Fille Murorunkwere, Francis Kipkogei, Joseph Nzabanita   +2 more
exaly  

Tax Fraud

2023
openaire   +1 more source

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

Journal of Business Ethics, 2023
Jonathan Farrar, Tisha King
exaly