Taxes are major source of public funds to finance government expenditures. Tax authorities impose different kind of taxes and employ many agents to collect taxes effectively. Some dutiful taxpayers will undoubtedly pay their tax liabilities while many others will not. The Intern…
Tax revenue is the main source of revenue to the government in order to sustain and develop the nation. Therefore, its erosion is detrimental to the economy. In order to combat with tax evasion in Malaysia, Self Assessment System (SAS) was introduced. However with SAS, tax compl…
Despite the prevalence of computable general equilibrium (CGE) models applied to tax changes of varying types, little work has been done focusing on state level comprehensive tax reform or on tax reform in countries undergoing a regime change. This research develops and applies …
The thesis consists of three chapters in public economics. In the first two chapters, we develop theoretical models to show how citizens' tax evasion and the governor's embezzlement affect public good provision. In the third chapter, I design an experiment to see how position un…
Tax Fraud & Forensic Accounting: Umgang mit Wirtschaftskriminalität
by Meyer, Jörg, KPMG AG Wirtschaftsprüfungsgesellschaft, Bitzer, Bianca, Brandt, Verena, Bohm, Katrin, Kopov, Safet, Birkental, Rüdiger, Scheben, Barbara, Behling, Thorsten, Surnitzki, Dirk, Hintze, Hauke, Bruns, Martin, Nuszpl, Herbert, Dühnfort, Alexander, Helwig, Rosemarie, Schilling, Daniel, Worcester, Maxim, Beste, Christoph, Mehl, Stephan, Martenstein, Ines, Byrne, Damian, Hundebeck, Michael, Lucke, Eva, Zirch, Stephan, Zitzmann, Monika, Locher, Hans, Voigt, Sebastian, Wolski, Sandra, Thomann, Detlef
The purpose of this dissertation is to identify the impact of moral emotions (sympathy and empathy) and religious education on individual behavior. This dissertation is divided into three main chapters. The first chapter examines the effect of sympathy and empathy on tax complia…
"This volume takes an in-depth look at the economic issue of capital flight and outlines strategic methods to address the problem of international tax evasion and bank secrecy. In order to address these issues, the book explores the development prospects of tax evasion governanc…
The Dimensions and Flaws of Tax Evasion -- A Finance Greatly Marked by Offshore -- The Limits of International Financial Statistics on Offshore Practices -- The Role of Bleaching Mechanisms -- Diversification of Countermeasures and Strengthening Them -- Worrying Business for Ban…
"This volume takes an in-depth look at the economic issue of capital flight and outlines strategic methods to address the problem of international tax evasion and bank secrecy. In order to address these issues, the book explores the development prospects of tax evasion governanc…
"This volume takes an in-depth look at the economic issue of capital flight and outlines strategic methods to address the problem of international tax evasion and bank secrecy. In order to address these issues, the book explores the development prospects of tax evasion governanc…
Le financement de l'État est à notre époque un acte d'une très grande complexité. Les gouvernements et les diverses administrations du secteur public doivent tirer leurs revenus d'une variété de sources dont la productivité est influencée par des facteurs en changement constant.…