Una aportaciin al estudio de la punibilidad a proppsito de la autodenuncia tras el fraude fiscal (Punibility and Crime Theory. A Contribution Regarding Self-Reporting after Tax Fraud)

2014 ◽  
Author(s):  
Pablo Sanchez-Ostiz
Keyword(s):  
Crime Theory ◽  
Tax Fraud

scholarly journals Tax Fraud Detection through Neural Networks: An Application Using a Sample of Personal Income Taxpayers

2019 ◽  
Vol 11 (4) ◽  
pp. 86 ◽  
Author(s):  
César Pérez López ◽  
María Delgado Rodríguez ◽  
Sonia de Lucas Santos
Keyword(s):  
Neural Network ◽  
Neural Networks ◽  
Income Tax ◽  
Fraud Detection ◽  
Personal Income ◽  
Personal Income Tax ◽  
Tax Returns ◽  
The Neural Networks ◽  
Tax Fraud ◽  
Efficiency Rate

The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron neural network (MLP) models. The possibilities springing from these techniques have been applied to a broad range of personal income return data supplied by the Institute of Fiscal Studies (IEF). The use of the neural networks enabled taxpayer segmentation as well as calculation of the probability concerning an individual taxpayer’s propensity to attempt to evade taxes. The results showed that the selected model has an efficiency rate of 84.3%, implying an improvement in relation to other models utilized in tax fraud detection. The proposal can be generalized to quantify an individual’s propensity to commit fraud with regards to other kinds of taxes. These models will support tax offices to help them arrive at the best decisions regarding action plans to combat tax fraud.

Criminal Threats Undermining Indo-Pacific Maritime Security: Can International Law Build Resilience?

2020 ◽  
Vol 2 (2) ◽  
pp. 206-220
Author(s):  
Jade Lindley
Keyword(s):  
Natural Resources ◽  
International Law ◽  
Good Governance ◽  
Maritime Security ◽  
Broken Windows ◽  
Pacific Region ◽  
Maritime Piracy ◽  
Illegal Fishing ◽  
Crime Theory ◽  
Criminological Perspective

Maritime security in the Indo-Pacific region is strategically important to not only the surrounding states, but also those with an interest in its good governance, to support safe passage and natural resources extraction. Criminal threats, such as maritime piracy and illegal fishing, enabled by corruption and the potential for terrorism, undermine regional maritime security and therefore, there is incentive for states to respond cooperatively to secure the region. Drawing on broken windows crime theory, implicitly supporting the continuation of criminal threats within the region may enables exiting crimes to proliferate. With varying legal and political frameworks and interests across the Indo-Pacific region, achieving cooperation and harmonisation in response to regional maritime-based criminal threats can be challenging. As such, to respond to criminal threats that undermine maritime security, this article argues that from a criminological perspective, aligning states through existing international law enables cooperative regional responses. Indeed, given the prevalence of corruption within the region enabling serious criminal threats, harmonising through existing counter-corruption architecture may be a suitable platform to build from.

scholarly journals VAT Efficiency—A Discussion on the VAT System in the European Union

2021 ◽  
Vol 13 (9) ◽  
pp. 4768
Author(s):  
Anna Kowal ◽  
Grzegorz Przekota
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Value Added ◽  
Square Function ◽  
The European Union ◽  
Tax System ◽  
Aggregated Data ◽  
Tax Gap ◽  
Standard Rate ◽  
Tax Fraud

The effectiveness of the tax system can be analysed in various ways. According to the authors one of manifestations of such effectiveness is resistance to tax evasion. This phenomenon is influenced by multiple factors, with few being the level of VAT rates and the number of rates in force in the country concerned. The aim of the considerations is therefore to analyse how the standard VAT rate as well as the number of rates affect the effectiveness of this tax. The research was based on a literature query in the field of value added tax in the European Union. In addition, the problem of tax evasion was indicated and the aggregated data on the size of the tax gap in the Member States were presented. Then, there are the results of the research for 27 European Union countries for 2011–2019. The efficiency of VAT collection was modelled using square function, determining the significance of the parameters of this function, as well as the value of abscissa, which made it possible to group the countries based on how they maintained the efficiency of VAT collection over the analysed period of time. The final part of the study concentrates on the relationship between the efficiency of tax collection and the amount of both the basic rate and the number of rates. The conclusions of the research are as follows: a tax system with a small number of reduced rates, and preferably with one relatively low standard rate, is the system least susceptible to tax fraud. The research also shows a positive correlation between the value of the basic VAT rate along with the number of preferential rates and the scale of the tax gap, i.e., in countries with a higher standard VAT rate and a greater number of preferential rates, the tax gap is greater. The study will enable further investigation into the strategy of determining the optimal VAT rate and the process of its unification. Proposed changes may contribute to increasing the efficiency of VAT administration in EU countries, reducing the shadow economy, tax fraud and positively influencing economic growth.

5. Does It Matter What Your Employees Do Outside of Work? - Off-Duty Conduct and its Implications for Organizations and their Employees

2016 ◽  
Author(s):  
Matei Olaru
Keyword(s):  
Drug Trafficking ◽  
Political Protest ◽  
Preliminary Conclusion ◽  
Five Factors ◽  
Organization Analysis ◽  
Explicit Mention ◽  
Drug Manufacturing ◽  
Tax Fraud ◽  
The Impact ◽  
Larger Sample

This research is among the first to explore the phenomenon of off-duty conduct and its implications for organizations and their employees. This research reviewed cases of offdutyconduct to understand the nature of conduct that faced arbitration, the discipline imposed for the conduct, and the arguments made by the parties about the impact of theconduct on the organization itself. In 1967, a case in Ontario (Re Millhaven Fibres Ltd. & Oil, Chemical and Atomic Workers I.U. Loc. 9-670,[[1967] O.L.A.A. No. 4]) set out five factors to evaluate the impact of an employee’s off-duty conduct on the organization. Analysis was based on explicit mention of one or more Millhaven principles. The research included 116 diverse Canadian arbitration cases. Examples of infractions in the sample pool include: theft, drug trafficking, vandalism, assault, tax fraud, murder, sexual assault, drug manufacturing, impaired driving, political protest, and defamatory statements. Trend analyses led to the preliminary conclusion that employers will use reputational damage (one of the five Millhaven principles) as an umbrella defense in arbitration. These findings raise the question of the effectiveness of the reputation Millhaven principle as a valid argument. The initial findings from this   research also shed some light on organizations’ reactions to the off-duty conduct of their employees. Further research of interest will include a larger sample with reputation specific grievances to determine if an  abnormally large number of reputation-based grievances are allowed.

The influence of revenge and financial rewards on tax fraud reporting intentions

2019 ◽  
Vol 71 ◽  
pp. 102-116 ◽  
Author(s):  
Jonathan Farrar ◽  
Cass Hausserman ◽  
Morina Rennie
Keyword(s):  
Tax Fraud ◽  
Reporting Intentions
Sign in / Sign up

Export Citation Format

Share Document