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Advanced Search Results For "TAX evasion"

1 - 10 of 24,913 results for
 "TAX evasion"
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Towards Tax Evasion Detection Using Improved Particle Swarm Optimization Algorithm.

Publication Type:Academic Journal

Source(s):Mathematical Problems in Engineering. 9/5/2022, p1-17. 17p.

Abstract:This paper employs machine learning algorithms to detect tax evasion and analyzes tax data. With the development of commercial businesses, traditional algorithms are not appropriate for solving the tax evasion detection problem. Hence, other algorithms...

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TAX EVASION AND TAX HAVENS - A CRITICAL THEORETICAL SURVEY.

Publication Type:Academic Journal

Source(s):Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series. Feb2022, Issue 1, p261-264. 4p.

Abstract:The main aim of this research study is to provide a complex conceptual analysis regarding tax evasion and tax havens. Tax evasion, as well as the implementation of the necessary measures to prevent and combat it are essential aspects in fiscal policy. ...

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The Development of Firm Value Model on Tax Avoidance Activities of Consumer Goods Industry During COVID-19 Pandemic.

Publication Type:Academic Journal

Source(s):Journal of Social Science (2720-9938). 2022, Vol. 3 Issue 2, p369-385. 17p.

Abstract:This study examined the influence between the implementation of Good Corporate Governance, Financial Leverage, and Risk Management on Firm Value through Tax Avoidance in the Consumer Goods Industry during the Covid-19 pandemic. This study aims to analy...

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Corporate Income Taxation and Inequality: Review and Discussion of Issues Raised in The triumph of injustice—How the rich dodge taxes and how to make them pay (2019)☆.

Publication Type:Academic Journal

Source(s):Review of Income & Wealth. Sep2022, Vol. 68 Issue 3, p819-829. 11p.

Abstract:This article surveys the literature on the relationship between corporate income taxation and inequality through the lens of the recent book The triumph of injustice—How the rich dodge taxes and how to make them pay by Saez and Zucman (2019). First, we...

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LISTS: A NOVEL EXPERIMENTAL METHOD TO MEASURE TAX EVASION.

Publication Type:Academic Journal

Source(s):National Tax Journal. Sep2022, Vol. 75 Issue 3, p517-537. 21p. 1 Black and White Photograph, 1 Diagram, 4 Charts.

Abstract:This paper presents a novel experimental method to measure the propensity to evade taxes that overcomes sensitivity bias. Drawn from political science research, the method uses list experiments to estimate the prevalence of tax evasion in different pop...

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Information processing in tax decisions: a MouselabWEB study on the deterrence model of income tax evasion.

Publication Type:Academic Journal

Source(s):Journal of Behavioral Decision Making. Oct2022, Vol. 35 Issue 4, p1-15. 15p. 2 Diagrams, 4 Charts, 2 Graphs.

Abstract:The highly influential Allingham and Sandmo model of income tax evasion assumes that taxpayers are driven by utility maximization, choosing evasion over compliance if it yields a higher expected profit. We test the main assumptions of this so‐called de...

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EFFICIENCY OF FISCAL REVENUE COLLECTION IN ROMANIA IN THE PERIOD 2010-2019.

Publication Type:Academic Journal

Source(s):Revista Economica. 2021 Special Issue, Vol. 73, p49-63. 15p.

Abstract:In this article we aim to present the importance of fiscal revenues in the economy of a country, to elaborate an analysis of the performance of tax revenue collection in Romania in 2010-2019, identifying the factors that led to low fiscal revenue colle...

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Cash, crime, and cryptocurrencies.

Publication Type:Academic Journal

Source(s):Quarterly Review of Economics & Finance. Aug2022, Vol. 85, p200-207. 8p.

Abstract:• Considers Kenneth Rogoff's proposal to eliminate cash. • Demonstrates that cash and cryptocurrencies are close substitutes. • Maintains that eliminating cash is likely insufficient to realize significant gains from reduced crime, tax evasion; must al...

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Tax Free.

Publication Type:Periodical

Source(s):New Republic; Sep2022, Vol. 253 Issue 9, p4-7, 4p, 1 Illustration

Abstract:The article discusses the Internal Revenue Service (IRS) is getting out of the tax-exempt services business. It mentions the IRS has lost its ability to investigate nonprofits and this lax environment was the result of misguided court rulings, politica...

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TAX AVOIDANCE AND TAX EVASION IN EU: TRENDS AND EFFECTS.

Publication Type:Academic Journal

Source(s):Annals of the University of Oradea, Economic Science Series. Dec2021, Vol. 30 Issue 2, p229-238. 10p.

Abstract:The main purpose of this article is to study the concept and aspects of tax avoidance and tax evasion, their causes, trends and effects in the European Union(EU). In recent years, the debate on international tax policy has focused on tax avoidance stra...

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