Results 31 to 40 of about 1,610 (273)

Duties and powers of tax administration personnel as members of judicial control in the income tax legislation in force in Iraq [PDF]

open access: yesالرافدین للحقوق, 2009
The taxpayers sometimes hide from the tax administration a lot of information that reveals their real income and commit a lot of tax offences in order to get rid of the tax burden.
Rafal Hasan Hamid
doaj   +1 more source

Australia's Migration Strategy: An Effective Response to Migrant Worker Exploitation?

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT A series of publicised migrant worker injuries and deaths has drawn attention to the issue of migrant worker exploitation (MWE) in Australia. In response, the Australian Government has included ‘Tackling Worker Exploitation’ as a key area of its Migration Strategy which it introduced in 2023. However, it is unclear how effective the Strategy’s
Evelyn Dowling, Alexandra Ridgway
wiley   +1 more source

Developing a critical caste analysis within information science and technology: A research review: An annual review of information science and technology paper

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley   +1 more source

TAX EVASION AND MONEY LAUNDERING AS A SET OF CRIMINAL OFFENCES

open access: yesBaltic Journal of Legal and Social Sciences, 2021
Article is the author's cooperation project after the coauthor's successful master's defence, by supplementing the study with new knowledge. Based on the assessment of the “MONEYVAL” Committee on the Prevention of Money Laundering and Terrorism Financing of the Council of Europe, Latvia faces and continues to face the risks of money laundering and ...
Nataļja Pašina, Edgars Golts
openaire   +2 more sources

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh   +3 more
wiley   +1 more source

Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni   +3 more
wiley   +1 more source

Towards climate‐conscious corporate restructuring: A comparative exploration of English and Bhutanese legal frameworks

open access: yesInternational Insolvency Review, EarlyView.
Abstract This paper conducts a comparative legal analysis of corporate restructuring frameworks in England and Bhutan, examining their capacity to integrate climate variability considerations and promote sustainable business practices. It discusses the procedural mechanisms for restructuring financially distressed enterprises available under the law of
Eugenio Vaccari, Migmar Lham
wiley   +1 more source

Civil penalties for tax offences [PDF]

open access: yes, 1988
This thesis contains of a review of the law of the three statutory offences of fraud, wilful default, and neglect, in direct taxation, together with an analysis of the consequences of these offences.
MacLeod, James S
core  

Legacy and the Politics of Racial Terminology

open access: yesJournal of Applied Philosophy, EarlyView.
ABSTRACT When a term carries a sordid past, it is tempting to think it should have no future use. Yet the normative life of a word is rarely exhausted by its origins. This article develops legacy analysis as a method for enriching evaluation of what should be done with historically burdened terms. Rather than treating origins as decisive, the framework
Paul‐Mikhail Catapang Podosky
wiley   +1 more source

Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley   +1 more source

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