Results 51 to 60 of about 2,915 (259)
Knowledge of Fraud and Taxpayer Compliance
JEJAK: Jurnal Ekonomi dan Kebijakan, 2017 Fraud is a unique crime committed by many people in various activities including in the tax sector that resulted in losses to the state. A research conducted in 2015 aimed at examining the factors that influence the taxpayer compliance in paying taxes ...
Sigit Handoyo +1 more
doaj +1 more source
Symbolic Interaction, EarlyView.In the aftermath of the 2020 U.S. election, the boundary between activism and extremism blurred, with election officials reporting violent threats and false accusations of election fraud. From a symbolic interactionist perspective, these attacks provide a unique lens for examining the consequences of being falsely labeled a criminal.
Steven Windisch
wiley +1 more source
Thunderbird International Business Review, EarlyView.ABSTRACT Small and medium‐sized enterprises (SMEs) face significant institutional barriers when expanding across borders, including regulatory constraints, financial accessibility issues, and market entry challenges. Institutional theory provides a useful framework for understanding how external regulative, normative, and cognitive institutional forces
Sharmin Nahar, Muntasir Alam
wiley +1 more source
Games and gamification projects in the Australian public sector
Australian Journal of Public Administration, EarlyView.Abstract This article surveys the arrival of gameful government into Australian public sector practice. Gameful government is a shorthand, descriptive term denoting the interpenetration of (video)games, and design elements and thinking from them, into public sector work.
David Threlfall, Catherine Althaus
wiley +1 more source
Tax Fraud Due To The Ambigous Sportsman Tax Status
LUMEN Proceedings, 2018 Sports activity has been analyzed over time by sociologists, doctors, sports analysts, and more recently by economists and lawyers. The overall objective of the paper is to tackle only a part of what would be generically called in foreign doctrine, sports accounting and its tax implications, namely the part that strictly aimes at the athlete, as one of
Florin BOGHEAN, Ioana ZUMBAS
openaire +2 more sources
Journal of the Royal Anthropological Institute, EarlyView.This article analyses a new wealth tax (the IGF) in Bolivia against the backdrop of the 2019 ousting of former president Evo Morales. In doing so, it engages calls for ‘a return to politics’ in anthropology by proposing the notion of a ‘fiscal grievance politics’ as animating elite opposition to the tax in lowland Santa Cruz department. I show that the
Charles Dolph
wiley +1 more source
Knowing Receipt, Equitable Proprietary Rights, and Duties of Due Administration
The Modern Law Review, EarlyView.In Byers v Saudi National Bank (2023) the Supreme Court held that a claimant in knowing receipt must have had a ‘continuing equitable proprietary interest’ in the property received by the defendant. Such an interest is commonly understood to include a right to benefit from the property, yet successful claims in knowing receipt have often been made by ...
Lusina Ho, Charles Mitchell
wiley +1 more source
Tax Fraud and Selective Law Enforcement [PDF]
Journal of Law and Society, 2020 AbstractThis 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 the effectiveness, and the legitimacy, of current approaches to combating tax fraud ...
openaire +2 more sources
Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds
Journal of Accounting Research, EarlyView.ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU +2 more
wiley +1 more source
Inheriting Versus Developing Data Analytic Tests and Auditors’ Professional Skepticism
Journal of Accounting Research, EarlyView.ABSTRACT As the use of audit data analytic tests (ADA) becomes increasingly established in practice, auditors will often confront situations in which they inherit ADA developed by others, as opposed to developing the ADA themselves. Despite the potential benefits of ADA, inheriting ADA could decrease auditors’ skeptical actions by diminishing their ...
XIAOXING LI +3 more
wiley +1 more source