scholarly journals DYNAMIC RELATIONSHIP AMONG TAX EVASION, CONTROL OVER CORRUPTION AND POLITICAL ACCOUNTABILITY: A CASE STUDY OF PAKISTAN

2020 ◽  
Vol 10 (5) ◽  
pp. 256-261
Author(s):  
Asif Razzaq ◽  
Rabia Nazir ◽  
Fareeha Adil
Keyword(s):  
Tax Evasion ◽  
Political Accountability ◽  
Dynamic Relationship ◽  
Evasion Control

The Political Economy of Italy's Decline

2018 ◽  
Author(s):  
Andrea Lorenzo Capussela
Keyword(s):  
Political Economy ◽  
Tax Evasion ◽  
Social Order ◽  
Economic History ◽  
Multiple Equilibria ◽  
Institutional Economics ◽  
Coordination Games ◽  
The Political ◽  
Political Accountability ◽  
Private Goods

This book offers an interpretation of Italy’s decline, which began two decades before the Great Recession. It argues that its deeper roots lie in the political economy of growth. This interpretation is illustrated through a discussion of Italy’s political and economic history since its unification, in 1861. The emphasis is placed on the country’s convergence to the productivity frontier and TFP performance, and on the evolution of its social order and institutions. The lens through which its history is reviewed, to illuminate the origins and evolution of the current constraints to growth, is drawn from institutional economics and Schumpeterian growth theory. It is exemplified by analysing two alternative reactions to the insufficient provision of public goods: an opportunistic one—employing tax evasion, corruption, or clientelism as means to appropriate private goods—and one based on enforcing political accountability. From the perspective of ordinary citizens and firms such social dilemmas can typically be modelled as coordination games, which have multiple equilibria. Self-interested rationality can thus lead to a spiral, in which several mutually reinforcing vicious circles lead society onto an inefficient equilibrium characterized by low political accountability and weak rule of law. The book follows the gradual setting in of this spiral, despite an ambitious attempt at institutional reform, in 1962–4, and its resumption after a severe endogenous shock, in 1992–4. It concludes that innovative ideas can overcome the constraints posed by that spiral, and ease the country’s shift onto a fairer and more efficient equilibrium.

scholarly journals Tackling Illegal Activities Through Tax Law – Al Capone Case Study

2015 ◽  
Vol 6 (1) ◽  
pp. 47-56
Author(s):  
Matej Kacaljak
Keyword(s):  
Criminal Law ◽  
Tax Evasion ◽  
Slovak Republic ◽  
Basic Structure ◽  
Tax Law ◽  
Legal Environment ◽  
Legal Institutions ◽  
The Usa ◽  
Illegal Activities

Abstract This paper discusses the Al Capone case and identifies legal institutions which contributed to the conviction of Al Capone for tax evasion in the USA and discusses similarities in Slovak law. The Slovak legal environment is assessed with the aim of identifying potential room for improvement. Under an assumption of identical factual circumstances, it is tested whether Al Capone would be convicted of tax evasion in the Slovak Republic and if not, what would be the main reasons. The paper concludes that due to some, probably unintentional, specifics of Slovak tax and criminal law, Al Capone could not be convicted of tax evasion by the Slovak courts. In our opinion, these specifics do not, however, constitute material elements of the basic structure of Slovak tax and criminal law and could be relatively easily corrected.

scholarly journals Fiscal And Accounting Fraud Risk Detection Using Beneish Model. A Romanian Case Study

2021 ◽  
Vol 22 (1) ◽  
pp. 296-312
Author(s):  
Timofte Cristina (Coca) ◽  
Socoliuc Marian ◽  
Grosu Veronica ◽  
Coca Dan-Andrei
Keyword(s):  
Tax Evasion ◽  
Due Diligence ◽  
Accounting Fraud ◽  
Fraud Risk ◽  
Business Partners ◽  
The North ◽  
Risk Detection ◽  
North Eastern ◽  
North Eastern Part

The manipulation of the accounting and fiscal information is currently a much debated reality that occurs throughout economies and societies all over the world. The main purpose of this paper is focused on shaping and obtaining a model that can detect fraud/tax evasion risk, that could be useful both to fiscal authorities as part of the risk assessment analysis regarding the taxpayer behavior, and to auditors and even to entities from the private sector in the due diligence phase, when selecting potential business partners. The study focuses on regional data from the North-Eastern part of Romania. The main finding is that such a model should include financial, fiscal and nonfinancial variables.

scholarly journals ETHNOECOLOGY IN PRE-HISPANIC CENTRAL AMERICA: FOODWAYS AND HUMAN-PLANT INTERFACES

2019 ◽  
Vol 30 (3) ◽  
pp. 535-553
Author(s):  
Shanti Morell-Hart ◽  
Rosemary A. Joyce ◽  
John S. Henderson ◽  
Rachel Cane
Keyword(s):  
Forest Management ◽  
Central America ◽  
Human Activities ◽  
Stone Tools ◽  
Chipped Stone ◽  
Macrobotanical Remains ◽  
The Past ◽  
New Approaches ◽  
Dynamic Relationship

AbstractIn recent years, researchers in pre-Hispanic Central America have used new approaches that greatly amplify and enhance evidence of plants and their uses. This paper presents a case study from Puerto Escondido, located in the lower Ulúa River valley of Caribbean coastal Honduras. We demonstrate the effectiveness of using multiple methods in concert to interpret ethnobotanical practice in the past. By examining chipped-stone tools, ceramics, sediments from artifact contexts, and macrobotanical remains, we advance complementary inquiries. Here, we address botanical practices “in the home,” such as foodways, medicinal practices, fiber crafting, and ritual activities, and those “close to home,” such as agricultural and horticultural practices, forest management, and other engagements with local and distant ecologies. This presents an opportunity to begin to develop an understanding of ethnoecology at Puerto Escondido, here defined as the dynamic relationship between affordances provided in a botanical landscape and the impacts of human activities on that botanical landscape.

On paternal subjectivity: a qualitative longitudinal and psychosocial case analysis of men’s classed positions and transitions to first-time fatherhood

2012 ◽  
Vol 12 (1) ◽  
pp. 35-52 ◽  
Author(s):  
Carrie Coltart ◽  
Karen Henwood
Keyword(s):  
Middle Class ◽  
Case Analysis ◽  
Dynamic Relationship ◽  
Project Data ◽  
First Time

Using Timescapes ‘Men as Fathers’ (MAF) project data, qualitative longitudinal (QL) and psychosocial case study approaches are showcased for studying the making of paternal subjectivity in and through time. The accounts of two men from self-defined ‘working’ and ‘middle-class’ backgrounds are explored, focusing on how their lines of flight as paternal subjects are shaped by tensions between a push towards new subjectivities and the pull of old discourses. The men’s vexed intergenerational inheritance of classed versions of masculinity is shown to be an energizing force which, in dynamic relationship to other social and discursive forces, produces shifting investments in motherly and affectionate models of fathering. Adopting QL and psychosocial lenses, and foregrounding the importance of men’s intergenerational experiences, positions and transitions as paternal subjects, provides insights into the broad sociocultural transformations in masculinity and fatherhood threading through the dynamics of individual lives.

Baltic shells: on the mechanics of trade-based money-laundering in the former Soviet space

2015 ◽  
Vol 18 (1) ◽  
pp. 81-98 ◽  
Author(s):  
Graham Stack
Keyword(s):  
Money Laundering ◽  
Tax Evasion ◽  
Court Cases ◽  
Content Type ◽  
Soviet Space ◽  
Tax Fraud ◽  
The Baltic ◽  
Practical Implications ◽  
Post Soviet Space

Purpose – The purpose of this paper is to describe a platform of interconnected international shell companies operated through Baltic banks, used for trade-based money laundering (TBML) across Russia, Ukraine and other post-Soviet states. Design/methodology/approach – This is a case study that draws extensively on the results of journalist investigations and court cases to describe one example of a money-laundering platform. Findings – Platforms of international shell companies operated through Baltic banks play a key role in TBML for the post-Soviet countries. They are created for systematic laundering of revenues from tax evasion, tax fraud, corruption and criminality across the post-Soviet space, and also globally. Research limitations/implications – This study implies that TBML for the post-Soviet space is a specialized industry, hosted by collaborating banks centered in the Baltic states, in conjunction with mass use of international shell companies. Practical implications – This study implies that analysis of suspicious transactions cannot remain on the level of single companies but has to take into account the interconnected payment patterns produced by such a platform. Originality/value – Provides the first study of a trade-based money-laundering platform operating in the post-Soviet space.

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