Results 41 to 50 of about 1,437,626 (324)

Tax fraud by firms and optimal auditing [PDF]

, 2010
Tax fraud is an issue of increasing importance in China. One particularly signi…cant fraud involves excessive claims for the rebate of VAT on exported goods. This fraud has two interesting features.
Gareth D Myles, Huang, Zhanyi, Nigar Hashimzade, Zhanyi Huang, Myles, Gareth D., Hashimzade, Nigar   +5 more
core   +1 more source

The Role of Forensic Accounting in Mitigating Tax Fraud : An Analysis of its Effectiveness in Nigeria

Ecopreneur : Jurnal Ekonomi dan Bisnis Islam
Tax evasion, fraud, and money laundering significantly challenge Nigeria’s economic stability and governance. This research investigates the pervasive issues of tax fraud and evasion in Nigeria, significantly undermining government revenue and public ...
Ibrahim Babatunde Paramole
semanticscholar   +1 more source

Corporate Decarbonization via Technology and Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran, Rudolf R. Sinkovics, Olli Kuivalainen   +2 more
wiley   +1 more source

Cross-border value-added tax fraud in the European Union

Swiss Journal of Economics and Statistics
We study the effects of a reform to VAT rules (the reverse charge mechanism on domestic transactions) aimed at eliminating VAT fraud involving cross-border transactions within the European Union (EU).
A. Bussy, Annalisa Tassi
semanticscholar   +1 more source

Blockchain Technology and the Circular Economy Transition: Associations With Company Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach, Maria del Mar Alonso‐Almeida, Jordi Perramon, Llorenç Bagur‐Femenias   +3 more
wiley   +1 more source

Tax fraud as the most severe form of tax evasion: Review of legislation and practice in Serbia

Zbornik radova Pravnog fakulteta Nis, 2021
Bearing in mind that taxation reduces disposable income, taxpayers' resistance to tax compliance is quite understandable. For this reason, the contemporary financial theory and practice pay special attention to the popularization of taxes, with special ...
Suzana Dimić
semanticscholar   +1 more source

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

Leveraging Artificial Intelligence for enhanced tax fraud detection in modern fiscal systems

GSC Advanced Research and Reviews
The increasing sophistication of tax evasion schemes poses significant challenges to fiscal authorities worldwide, necessitating advanced technological solutions for fraud detection.
Ifeoluwa Wada, Kehinde Olagoke Ariyibi, Oluwashola Fausath Bello, T. Ekundayo, Oladiipo Oladepo, Ebenezer O. Makinde   +5 more
semanticscholar   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

How many lone parents are receiving tax credits? [PDF]

, 2006
When data on child poverty in 2003/04 were released, the fall in child poverty since 2002/03 was smaller than had been expected. Brewer et al. (2005) identified several reasons that might explain this, one of which was that the Family Resources Survey ...
Shaw, J., Jonathan Shaw, Brewer, M., Mike Brewer   +3 more
core   +1 more source