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From:The Journal of Corporate Citizenship (Issue 16) Peer-ReviewedACCUSATIONS OF CORPORATE TAX evasion also abounded in Chile. A paper published in a volume by World Economy, Ecology and Development (WEED) examined why most private mining companies operating in that country do not...
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From:Journal of Accountancy (Vol. 211, Issue 5)The IRS on Feb. 8 opened a second reduced-penalty voluntary compliance initiative for taxpayers' undisclosed offshore assets. The program is designed to bring money held in foreign accounts back into the U.S. tax system...
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From:Tax Executive (Vol. 61, Issue 5)For the last several years, Textron, Inc. has been seeking to keep its tax accrual workpapers away from the prying eyes of the IRS. That struggle took a turn for the worse on August 13, 2009, when a divided U.S. Court...
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From:Journal of Accountancy (Vol. 226, Issue 3)On Nov. 24, 2014, a woman named Diana received a menacing phone call in Hernando, Miss., a small city nestled in the northwest corner of the state. A caller purporting to be an IRS agent claimed she owed back taxes and...
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From:Social Analysis (Vol. 64, Issue 2) Peer-ReviewedAbstract: This article challenges the seemingly inseparable conceptual link between tax and the state by drawing on fieldwork carried out with an anti-capitalist cooperative in Barcelona, where tax evasion went hand in...
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From:Global Business and Management Research: An International Journal (Vol. 11, Issue 1)This study determines the effect of firm value, leverage, profitability and company size on tax avoidance in companies listed on index LQ45 period 2012-2016. The Population is 45 companies, purposive sampling techniques...
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From:American Criminal Law Review (Vol. 43, Issue 2)I. INTRODUCTION This Article outlines the elements, defenses, and sentencing consequences of various criminal tax violations under the United States Internal Revenue Code ("I.R.C."), [subsection] 7201, 7202, 7203,...
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From:Information Today (Vol. 35, Issue 2)One of the biggest news stories of 2016 was the release of the Panama Papers. They revealed a vast worldwide network of tax evasion and corruption, engineered by a mysterious law firm that specialized in setting up...
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From:The CPA Journal (Vol. 79, Issue 6) Peer-ReviewedIn Boulware v. United States, the United States Supreme Court ruled that a conviction for tax evasion requires proof of a tax deficiency. Furthermore, the court held that in prosecutions predicated on a shareholder's...
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From:Virginia Tax Review (Vol. 26, Issue 4) Peer-ReviewedI. INTRODUCTION Tax shelters raise difficult problems of statutory interpretation. In her interesting article, Of Lenity, Chevron, and KPMG, (1) Kristin Hickman explores one of them: the recent tendency of courts to...
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From:Journal of Accountancy (Vol. 223, Issue 5)With the first part of the 2017 filing season over, many practices are turning to their to-do lists of upgrades and enhancements requiring attention before the next busy season. Assessing security is likely to be high...
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From:Journal of Accountancy (Vol. 182, Issue 2)The IRS launched a computer matching program to target and stop fraud, waste and abuse by identifying IRS employees who are violating laws, rules or regulations. The new program is to be overseen by the IRS inspection...
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From:National Tax Journal (Vol. 70, Issue 4) Peer-ReviewedThe Daniel M. Holland Medal was created in 1993 in the memory of Dan Holland, a Professor of Economics at the Massachusetts Institute of Technology Sloan School of Management, who was an internationally recognized...
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From:Paradigms (Vol. 11, Issue 1) Peer-ReviewedThis Paper aims at the dynamic assessment of the size of underground economy and tax evasion in Pakistan with the help of time series data ranging from 1966-2010. Using modified version of monetary approach (modified in...
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From:Journal of Accountancy (Vol. 221, Issue 2)The IRS posted instructions on its website (available at tinyurl.com/ o25av2f) for taxpayers or their CPA or other authorized representative to obtain copies of returns filed by thieves using the taxpayers' stolen...
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From:National Tax Journal (Vol. 53, Issue 1) Peer-ReviewedWe develop a model of commercial smuggling in which some firms smuggle a portion of the cigarettes they sell. The model is used to estimate the extent of smuggling across state lines and the effects of federal efforts...
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From:National Tax Journal (Vol. 51, Issue 3) Peer-ReviewedThis paper assesses the merits and limitations of raising withholding taxes at source as a policy measure to address the increasingly serious problem of tax evasion connected with cross-border income flows from portfolio...
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From:PLoS ONE (Vol. 17, Issue 12) Peer-ReviewedExploiting the quasi-natural experiment of the social insurance collection system reform implemented in China in 2000, based on data from China's industrial enterprise database from 1998 to 2006, we use the...
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From:Transnational Corporations (Vol. 30, Issue 1) Peer-ReviewedOnline platforms that allow non-residents to register Arms have emerged to boost economic development goals in jurisdictions ranging from Wyoming (United States) to Estonia. They create novel governance challenges that...
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From:Melbourne University Law Review (Vol. 39, Issue 3) Peer-ReviewedIn discussion of tax avoidance in Australia and the United Kingdom, attempts are generally made to define tax avoidance by distinguishing it from other tax activities--often with positive or negative connotations....