Results 81 to 90 of about 7,761 (299)
TAX FRAUD INTENTIONS WITH AN INTEGRATIVE MODEL APPROACH [PDF]
, 2021 This study tests whether attitude, social influences, and rationalization act as the factors that influence the intention to commit tax fraud. Furthermore, this study also evaluates the influence of intention towards tax fraud behaviour and tests the ...
TJAN, FEBBY MELLIANI +3 more
core
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
, 2013 This thesis seeks to examine and explore the professionalisation initiatives of the UK public sector counter fraud specialists (fraud investigators), with a focus upon the Department for Work and Pensions (DWP), National Health Service (NHS) and Local ...
Frimpong, KO
core
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 +2 more
wiley +1 more source
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 +4 more
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
, 2019 Focusing on the discretionary power to amend an assessment at any time where the Commissioner is “of the opinion there has been fraud or evasion”, this article argues that the increasingly prevalent practice in the Federal Court of summarily dismissing ...
Azzi, John (R16318)
core
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
The Economics of Corporate Tax Selfishness [PDF]
This paper offers an economics perspective on corporate tax noncompliance. It first reviews what is known about the extent and nature of corporate tax noncompliance and the resources devoted to enforcement.
Joel Slemrod
core
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