Zobrazeno 1 - 10
of 1 234
pro vyhledávání: '"Tax fraud"'
Autor:
Monika PASTERNAK-MALICKA
Publikováno v:
Humanities and Social Sciences, Vol 30, Iss 4 - part I, Pp 215-226 (2023)
Purpose: The purpose of this paper is to assess the tax morality of households and business entities in the context of the shadow economy. Methodology: The implementation of the objective requires the use of the direct-questionnaire method. The artic
Externí odkaz:
https://doaj.org/article/0862e6678346447fa9c547eeb9f0d2b3
Publikováno v:
Journal of Legal Studies, Vol 32, Iss 46, Pp 163-180 (2023)
Tax evasion operates beyond the boundaries of the jurisdictions, it develops across borders, and the extent of tax fraud as a phenomenon is differentiated according to the aspects and the rigours of legislation, as well as according to the economic e
Externí odkaz:
https://doaj.org/article/18d6104710bb49c18a8422332048d84d
Autor:
Tomasz Oczkowski, Igor Zgoliński
Publikováno v:
Probacja, Vol 4, Pp 13-28 (2023)
This article concerns fiscal penal liability against the background of the misdemeanor of firmanism. The authors argue that the so-called pillars in fraudulent tax schemes are primarily people cooperating in the tax fraud of others. They act as helpe
Externí odkaz:
https://doaj.org/article/c906b6dce6f141c0bd5e03e7de8643d0
Autor:
Cristina Oneț
Publikováno v:
Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, Vol 69, Iss 2, Pp 135-148 (2023)
Although the Romanian legislation does not define the concept of tax evasion nor that of tax fraud, the specialized doctrine abounds in opinions regarding the extent and content of these concepts, some of them being of European inspiration. At the sa
Externí odkaz:
https://doaj.org/article/7bc3e89da0844350b3f56d646fa69e0b
Autor:
Arseni, Alina‑Adriana
Publikováno v:
Tax Magazine. (2):98-106
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1122145
Publikováno v:
Journal of Business Economics and Management, Vol 25, Iss 1 (2024)
The primary objective of this study is to uncover and examine the patterns of scientific collaboration within the domain of tax evasion and tax avoidance spanning the years 1975 to 2022. To analyze the dissemination of knowledge on a worldwide scale,
Externí odkaz:
https://doaj.org/article/cddc0286b82543208943310f140c95c7
Publikováno v:
CECCAR Business Review, Vol 4, Iss 1, Pp 50-57 (2023)
This paper aims to identify the possible factors that influence the value added tax gap – the VAT gap. The VAT gap is an estimate of the unpaid VAT in the economy, calculated as the difference between the theoretical obligation for the value added
Externí odkaz:
https://doaj.org/article/afa9211058df4e68b48c9bb25f1aeb7e
Autor:
Ćwik-Bury, Agata
Publikováno v:
Kwartalnik Prawa Podatkowego / Tax Law Quarterly. (1):63-91
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1102290
Publikováno v:
CECCAR Business Review. 4(1):50-57
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1102002
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XXII, Iss 2, Pp 883-889 (2022)
The importance of taxation has always had a dual side. While the state is interested in increasing its budget revenues by influencing taxability, taxpayers are interested in reducing their tax obligations. In this regard, the concept of tax optimiz
Externí odkaz:
https://doaj.org/article/ca334526882a4bfa887f226c4954d6f2