Neutrosophic model for the analysis of the causes that lead to tax fraud

Autor: Paúl Alejandro Centeno Maldonado, Brandon Paul Adriano Caiza, Cristian Salomón Yuqui Vilacrés, Fernanda Margarita Guerra Alomía
Jazyk: angličtina
Rok vydání: 2019
Předmět:
Zdroj: Neutrosophic Sets and Systems, Vol 26, Pp 125-131 (2019)
Druh dokumentu: article
ISSN: 2331-6055
2331-608X
DOI: 10.5281/zenodo.3244794
Popis: Economic fraud has been a crime little controversial in the media and social networks, because it is classified as one of the white-collar crimes, which are those that are committed by economic powers. For such a reason, the objective of this investigation is to carry out an analysis of the causes that lead to tax fraud. Making use of Neutrosophy, for the sake of recommending the causes to keep in mind to make a distinction of those more used in the administrative sanctions according to what is stipulated by Article - 298 of the Integral Organic Penal Code, in Ecuador. For gathering the information, we used qualitative techniques such as the bibliographical revision, as well as the not participant observation of the news to buy the doctrine with the facts of social shock. The main result is the determination of the privation of freedom in cases that the tax fraud constitutes crime.
Databáze: Directory of Open Access Journals