Results 61 to 70 of about 2,995 (254)

Random Forest Deep Ensemble for Tax Audit Case Selection

Applied Sciences
Tax is the principal source of a nationś fiscal revenue. Countless tax fraud behaviors have been reported through a wide variety of techniques. This paper proposes a three-stage Random Forest Deep Ensemble algorithm for tax audit case selection.
Ke Yang, Xu Chen
doaj   +1 more source

Corporate Social Responsibility and Corporate Misconduct: A Review of Empirical Research and Future Research Recommendations

Sustainable Development, EarlyView.
ABSTRACT This study reviews 54 empirical‐quantitative (archival) articles on the relationship between corporate social responsibility (CSR) outcomes and corporate misconduct. Based on the moral licensing and moral track hypotheses, we distinguish between CSR performance, reporting, and assurance on the one hand and between financial and CSR‐related ...
Patrick Velte
wiley   +1 more source

THE TAX EVASION OR THE TAX FRAUD: ISSUES OF LEGAL EFFECTIVENESS

Constitutional State, 2020
Стаття присвячена дослідженню кримінально-правового регулювання складу злочину, пов’язаного із «ухиленням від сплати податків, зборів (обов’язкових платежів)» та його можливої альтернативи у формі «податкового шахрайства». При здійсненні дослідження автор розглядає існуючу редакцію статті 212 КК України та законопроекти, пов’язані із зміною структури ...
openaire   +4 more sources

Examining the Role of Economic Complexity and Climate Readiness in the Climate‐Fishing Nexus

Sustainable Development, EarlyView.
ABSTRACT This paper investigates the climate‐fisheries association in Gulf Cooperation Council (GCC) nations from 1999 to 2022. A key objective is to explore the role of both the economic complexity index (ECI) and the climate readiness factor (READ) in the climate‐fishing nexus.
Mohamed Sami Ben Ali, Alanoud Al‐Maadid, Hicham Ayad   +2 more
wiley   +1 more source

The Role of Fintech and the Shadow Economy in Advancing Sustainable Development Across G7 Countries: Evidence From MMQR Analysis

Sustainable Development, EarlyView.
ABSTRACT Achieving sustainable development requires balancing economic growth with environmental conservation, but the relationship between informal economic activities and emerging financial technologies in boosting green growth (GG) is not well understood.
Muhammad Salah Uddin, Rashed Jahangir, Mamunur Rashid, Muhammad Hassan Abbas, Md. Al Amin   +4 more
wiley   +1 more source

Technology‐Enabled Cross‐Border Entrepreneurship: The Role of Digital Platforms in SME Expansion Through the Lens of Institutional Theory

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

INTERNAL AND EUROPEAN MEASURES OF COMBATING TAX EVASION [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2018
Tax evasion is a subject increasingly approached by the Romanian authorities - through the desire to prevent and combat it, as well as by the Member States of the European Union, which are looking for the most effective methods of preventing and ...
ANDREEA MIHAELA CORÎCÎ
doaj  

Exemplary Damages as Public Interest Damages: Implications for Rights of Action, Settlement and the Distribution of Awards

The Modern Law Review, EarlyView.
Exemplary damages are commonly understood as public interest awards. This article explores the logical implications of understanding them in this way for a tort claimant's rights of action and settlement, and for the proper distribution of awards. One implication, it suggests, is that settlements, being compromises of public ends, should require court ...
Kit Barker
wiley   +1 more source

Obligation, Exemption and Remission: The Multi‐Layered Functioning of the Poll Tax (Cizye) in Ottoman Governance during the Long Eighteenth Century

History, EarlyView.
Abstract This article examines the poll tax (Ottoman Turkish cizye; Arabic jizya) levied on non‐Muslim subjects of the Ottoman Empire, not as a fixed, one‐dimensional tax item within the Ottoman fiscal system but as a multi‐layered administrative instrument organized around obligation, exemption and remission.
ÖZLEM BAŞARIR
wiley   +1 more source