Results 71 to 80 of about 2,995 (254)
Using ISO 22382 (Tax Stamps) as a Means to Reduce Illicit Trade in Tobacco Products
Tobacco Prevention and Cessation, 2019 I was ISO's Project Leader on ISO 22382, Guidelines for the content, security, issuance and examination of excise tax stamps, the new guidance standards for tax stamps.
Ian Lancaster, Nicola Sudan
doaj +1 more source
Sample Statistics as Convincing Evidence: A Tax Fraud Case [PDF]
SSRN Electronic Journal, 2018 AbstractThis work deals with the analysis of data used by tax officials to support their claim of tax fraud at a pizzeria. The possibilities of embezzlement under study are overreporting of takeaway sales and underreporting of cash payments. Standard methods based on normal assumptions and models based on Gamma assumptions are contrasted.
openaire +2 more sources
Why do Public Debates Escalate? Trigger Points and the Moral Dynamics of “Hot Politics”
The British Journal of Sociology, EarlyView.ABSTRACT Escalating, emotionally charged, and moralized forms of controversy are a central feature of contemporary politics. Our study develops a framework for understanding how political debates between ordinary citizens become heated; why certain issues provoke particularly strong emotions; and how this affective potential is weaponized by ...
Linus Westheuser +2 more
wiley +1 more source
Impact of External Pressure, Tax Digitalisation, and CSR Disclosure on Financial Fraud
Jurnal AkuntansiThis study investigates the influence of external pressure, tax digitalisation, and corporate social responsibility (CSR) disclosure on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to ...
Tiara Sea Misa +2 more
doaj +1 more source
An economic crime offender's perception of fraud, corruption and tax-related offences from a South African perspective [PDF]
The Retail and Marketing Review, 2014 Within the legal framework of the criminal justice system and the various taxation laws and regulations in South Africa, there are always opportunities for people to come into conflict with the law.
AP Swanepoel , K Coetzee
doaj
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
TAX EVASION UNDER THE INFLUENCE OF FISCAL POLICY MEASURES [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016 The collection efficiency of the budget revenues depends largely on the ability of the State, through tax authorities empowered, to apply firm measures to prevent and fight against fraud and tax evasion. However, the phenomenon of fraud and tax evasion
IONUŢ-GHEORGHE CĂRĂUŞ +2 more
doaj
The Impact of Financial Reporting Mandates on Labor Unions
Journal of Accounting Research, EarlyView.ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley +1 more source
Tax evasion between fraud and legality
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2017 This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework.
Opreţ Laura-Anca +3 more
doaj +1 more source
Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings
Journal of Accounting Research, EarlyView.ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS +3 more
wiley +1 more source