Results 71 to 80 of about 7,761 (299)

Presumptions and Tax Return Preparer Fraud

, 2008
Just because the IRS has the legal authority to act, argues Professor Camp, does not mean that it should. The Tax Court's decision in Allen v. Commissioner, where the court agreed to let the IRS use old language for a new purpose, is a good illustration.
Camp, Bryan T.
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Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence

For the purpose of not fulfilling tax obligations regarding the payment of taxes and duties due to the state budget, some economic entities use various methods whose goal is the decrease of taxable estate and tax obligations by avoiding the payment of ...
Adriana Florina POPA, Gabriel Viorel RAITA   +1 more
core   +1 more source

Tax fraud on value added tax

, 2021
Předložená diplomová práce "Daňové podvody na dani z přidané hodnoty" se zaměřuje na daňové podvody a jejich možné řešení či omezení s důrazem na karuselové podvody.
Fencl, Aleš
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Do Robots Improve the Work–Live Balance? Evidence From a Shared Services Center

Knowledge and Process Management, EarlyView.
ABSTRACT This article examines the effects of process automation on the work–life balance of management accounting professionals in a shared services center (SSC), with the intervention of perceived usefulness of automation and upskilling. A single entity survey was carried out in a SSC of a player in the electricity sector listed on the Brazilian ...
Ilse Maria Beuren, Valter Luís Barbieri Colombo, Elionor Farah Jreige Weffort   +2 more
wiley   +1 more source

Crisis Preparation, Capacity Building, and Community Resilience: Lessons From Maui

Nonprofit Management and Leadership, EarlyView.
ABSTRACT The 2023 Maui wildfires provide a unique context to explore the impact of nonprofit crisis networks taking a proactive role in community crisis response, leveraging resources, expertise, and networks. The Hawaiʻi Community Foundation (HCF) has been a key player in Maui's local response, providing critical support, mobilizing volunteers, and ...
Lauren Azevedo, Kaila Witkowski, Ratna Dougherty, Christa Remington   +3 more
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

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

Framing tax fraud

, 2023
An experimental investigation of framing effects in a tax fraud issue, with strong consideration of individual worldviews and culturlly shaped ...
Stefan Geiss
core   +1 more source

Enforcing environmental law in the Amazon

People and Nature, EarlyView.
Abstract This article identifies the underlying obstacles to enforcement of laws against environmental crimes such as illegal logging, mining and ranching. With four departments (provinces) from Colombia as case studies, it assesses enforcement of the country's main environmental law, Law 2111, which is one of Latin America's strongest. The article has
Mark Ungar, Juan Corredor‐Garcia
wiley   +1 more source

Tax Return Preparer Fraud and the Assessment Limitation Period

, 2007
Professor Camp’s thesis is that the section 6501(a) assessment limitation period represents a very strong public policy choice in favor of closure, far stronger than a typical statute of limitation.
Camp, Bryan T.
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