Results 21 to 30 of about 7,761 (299)
Applied Artificial Intelligence, 2022 Using the universe of Armenian business tax payers operating under a standard tax regime, we develop a fraud prediction model based on machine learning tools, with gradient boosting as the primary choice.
Vardan Baghdasaryan +3 more
doaj +1 more source
Firmant and the problem of identifying a taxpayer in an organized criminal group [PDF]
Probacja, 2023 This article concerns fiscal penal liability against the background of the misdemeanor of firmanism. The authors argue that the so-called pillars in fraudulent tax schemes are primarily people cooperating in the tax fraud of others.
Tomasz Oczkowski, Igor Zgoliński
doaj +1 more source
CONSEQUENCES OF FRAUD AT THE PRESENTATION OF THE FINANCIAL STATEMENTS [PDF]
Annals of the University of Craiova: Economic Sciences Series, 2017 The field of tax evasion has generally been the subject of research at different levels on a number of occasions. However, reality demonstrates that tax fraud today is far from being properly and completely perceived, so the mechanisms designed to ...
Florentina Istrate
doaj
Changes in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion [PDF]
SHS Web of Conferences, 2021 The EU and the Member States have been forced in recent years to take a stronger position against the growing trend of tax fraud, tax evasion, and tax avoidance.
Korauš Antonín +2 more
doaj +1 more source
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG
Akuntansi Dewantara, 2017 This research aims to analyze the factors that influence of tax evasion. The independent variable in this research are tax fairness, taxation system, subjective norm, tax compliance, discrimination, quality of tax service, and probability of fraud ...
Siti Fatimah, Dewi Kusuma Wardani
doaj +1 more source
A Controlled Natural Language for Tax Fraud Detection [PDF]
, 2016 Addressing tax fraud has been taken increasingly seriously, but most attempts to uncover it involve the use of human fraud experts to identify and audit suspicious cases. To identify such cases, they come up with patterns which an IT team then implements to extract matching instances.
Calafato, Aaron +3 more
openaire +2 more sources
, 2021 Social representations of laypeople regarding the stimuli "tax fraud" and "benefit fraud" will be gathered and compared with each ...
Thomas Sabitzer, Stephan Muehlbacher
core +1 more source
New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony [PDF]
مجله دانش حسابداری, 2019 Objective: Considering complex financial plans to conceal fraud in financial statements, the development of fraud detection methods can be regarded as solution for this problem.
Elaheh Tashdidi +3 more
doaj +1 more source
Tax Fraud and Selective Law Enforcement [PDF]
, 2020 This article presents a new conceptual framework for research into tax fraud and law enforcement. Informed by research approaches from across tax law, public economics, criminology, criminal justice, economics of crime, and regulatory theory, it assesses
De La Feria, R, Rita de la Feria
core +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source