Tax Fraud in UK Law
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Tax Fraud and Selective Law Enforcement
This article presents a new conceptual framework for research into tax fraud and law enforcement. Informed by research approaches from across tax law, public economics, criminology, criminal justic...
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An integrative model in predicting corporate tax fraud
Purpose: – This paper aims to present an integrative model in predicting corporate tax fraud. Design/methodology/approach: – This paper is grounded on three theories, namely, the theory of reasone...
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Tax fraud: a socially acceptable financial crime in France?
Purpose: – The purpose of this paper is to point out that tax fraud, recognized as a scourge by both governments and responsible tax-payers, hits public finances hard with an inevitable knock-on ef...
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Museums, collectors, and value manipulation: tax fraud through donation of antiquities
Purpose: – This paper aims to discuss the key aspects of the international trade in antiquities and the practice of philanthropic donation of objects to museums that allow for certain types of tax ...
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A taxing assessment. Evaluating South African mechanisms that curtail tax fraud in cases of impeachable transactions
Purpose: The purpose of this paper is to enlighten the reader about the development in tax law. Moreover, the author intends to show that other measures could be implemented to supplement the exist...
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Offshore Asset Protection Trusts: Tax Planning or Tax Fraud?
For someone seeking to place his assets out of the reach of creditors, Offshore Asset Protection Trusts (OAPTs) offer the potential settlor secrecy, control, choice of law and jurisdiction, and fav...
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An investigation of attitudes towards tax evasion and welfare fraud in New Zealand
This study undertakes an empirical exploration of attitudes towards tax evasion and welfare fraud in New Zealand. Prior research indicates that society has different attitudes towards these two cri...
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Tax Relief For Victims of Fraud
The consequences of a theft or fraud perpetrated upon a business will invariably extend beyond any immediate pecuniary loss. The attentions of management, which would otherwise be engaged in the da...
- Book Review: Rich Law, Poor Law: Different Responses to Tax and Supplementary Benefit Fraud
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Fraud on the Revenue: Emerging Cyber Cash, Cyber Banks and Fraud
As the telegraph, telephone and wireless radio change the way people communicate, so the Internet has revolutionised the communications systems. Criminal activity has been around since the time of ...
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