Results 81 to 90 of about 231,987 (297)
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
VAT replacement or better administration? [PDF]
VAT revenues in Ukraine are undermined by numerous privileges and low tax compliance due to manipulations and/or outright fraud causing inadequate tax collection and high tax refunds claims. Besides, there are both strong concerns about the vulnerability
Natalie Leschenko +2 more
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Journal of Accounting Research, EarlyView.ABSTRACT This paper studies how partisan alignment between city leaders and state governors shapes information processing and bond pricing in the municipal bond market. Using a novel data set on 1,045 U.S. cities from 2005 to 2019, we show that cities with the same political affiliation as the state governor face 9 basis points lower borrowing costs ...
RAMONA DAGOSTINO, ANYA NAKHMURINA
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
Tax Pilferage—Causes and Cures [PDF]
“Tax pilferage” is an English equivalent of the well-known Urdu phrase “Tax Chori”. The formal expression is tax evasion. To begin with, we draw a distinction between tax evasion and tax avoidance.
B.A. Azhar
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Taxes and benefits: two distinct options to cheat on the state? [PDF]
, 2008 While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud, has gained relatively modest attention in the economic literature. This paper seeks to fill this gap.
Halla, Martin, Schneider, Friedrich G.
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Accounting Rules and the Labor Market for Accountants
Journal of Accounting Research, EarlyView.ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley +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
Nuevo Foro Penal, 2013 The text addresses the problem of the limits of the relevant criminal conduct in the tax fraud, in particular in relation to the tax avoidance. Alsodiscusses howhas facedthe problem oftax avoidance, from the perspective by the legaldoctrine and
Ricardo Echavarría Ramírez
doaj +1 more source
MONEY LAUNDERING ON THE BACKGROUND OF THE FINANCIAL CRISIS - A ROMANIAN REALITY [PDF]
The purpose of most illegal activities (especially those in the economic field), whether illegal as specific to organized crime networks (cigarette smuggling, alcohol; traffic of weapons, nuclear material, drugs, human beings; trade in protected species ...
Iulian Gheorghe Ionita
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