Results 31 to 40 of about 1,437,626 (324)
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
The International Economy, 2021 This article contributes to the relationship between fiscal fraud and tax collection in the Spanish economy, creating a composite suspicion tax fraud indicator (STFI) based on Google Trends searches to study the dynamics and foresee tax revenues ...
M. Monge, Carlos Poza, S. Borgia
semanticscholar +1 more source
TAX FRAUD INTENTIONS WITH AN INTEGRATIVE MODEL APPROACH
Jurnal ASET (Akuntansi Riset), 2021 This study tests whether attitude, social influences, and rationalization act as the factors that influence the intention to commit tax fraud. Furthermore, this study also evaluates the influence of intention towards tax fraud behaviour and tests the ...
Yenni Mangoting +3 more
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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
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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
Leveraging Machine Learning for Tax Fraud Detection and Risk Scoring in Corporate Filings
Asian Business Research JournalTax fraud has been a thorn on the flesh of governments and regulatory bodies across the globe, as it compromises the financial stability and confidence of the citizens.
Tie-Jiang Sun, M. Wang, Jia-Ying Chen
semanticscholar +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
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Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy
International Tax and Public FinanceThe digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax fraud.
Marwin Heinemann, Wojciech Stiller
semanticscholar +1 more source
Advanced Tax Fraud Detection: A Soft-Voting Ensemble Based on GAN and Encoder Architecture
MathematicsThe world prevalence of the two types of authorized and fraudulent transactions makes it difficult to distinguish between the two operations. The small percentage of fraudulent transactions, in turn, gives rise to the class imbalance problem.
Masad A. Alrasheedi +3 more
semanticscholar +1 more source