Results 21 to 30 of about 231,987 (297)
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
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. +2 more
openaire +2 more sources
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
Tax Fraud Investigation Framework
, 2023 Abstract One of key obstacles to timely and effective cross-border tax fraud investigations stems from the disparate approaches found across Europe. The Tax Fraud Investigation Framework (TFIF) is a toolkit developed within the PROTAX project.
U Turksen, D Vozza, A Abukari
openaire +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
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 Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands [PDF]
In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others' behavior.
Lefèbvre, Mathieu +3 more
core +9 more sources
Australian Journal of Social Issues, EarlyView.ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks +1 more
wiley +1 more source