Thematische Bibliographien / Evasion of responsibility

Inhaltsverzeichnis

  1. Zeitschriftenartikel
  2. Dissertationen
  3. Bücher
  4. Buchteile

Auswahl der wissenschaftlichen Literatur zum Thema „Evasion of responsibility“

Autor: Grafiati
Veröffentlicht am 29. Juni 2021
Zuletzt aktualisiert am 11. Februar 2022

Geben Sie eine Quelle nach APA, MLA, Chicago, Harvard und anderen Zitierweisen an

Wählen Sie eine Art der Quelle aus:

Machen Sie sich mit den Listen der aktuellen Artikel, Bücher, Dissertationen, Berichten und anderer wissenschaftlichen Quellen zum Thema "Evasion of responsibility" bekannt.

Neben jedem Werk im Literaturverzeichnis ist die Option "Zur Bibliographie hinzufügen" verfügbar. Nutzen Sie sie, wird Ihre bibliographische Angabe des gewählten Werkes nach der nötigen Zitierweise (APA, MLA, Harvard, Chicago, Vancouver usw.) automatisch gestaltet.

Sie können auch den vollen Text der wissenschaftlichen Publikation im PDF-Format herunterladen und eine Online-Annotation der Arbeit lesen, wenn die relevanten Parameter in den Metadaten verfügbar sind.

Zeitschriftenartikel zum Thema "Evasion of responsibility"

1

Burmester, Brent, und Joanna Scott-Kennel. „Hide and seek: evasion and search as FDI motivation“. critical perspectives on international business 15, Nr. 4 (07.10.2019): 273–95. http://dx.doi.org/10.1108/cpoib-07-2018-0064.

Der volle Inhalt der Quelle
Annotation:
Purpose The purpose of this paper is to argue for inclusion of evasive foreign direct investment (FDI) into search-based motivation typologies in international business. Design/methodology/approach Critically reassessing academic literature and using anecdotal evidence, the authors augment the theory of FDI motivation with the concept of evasion. Findings Evasive FDI is a firm-level response to denial-of-privilege by a state. Divergence of policy environments between home and host prompts relocation or international expansion of productive assets and often the affectation of ‘foreignness’ by the multinational enterprise (MNE). The role of responsibility evasion via FDI is understood in the research literature, mainly because of an emphasis on search-based motives and a failure to distinguish between escape and evasion. International business research is vulnerable to mis-identification of FDI motive which consequently distorts its strategic and policy implications. Originality/value The argument for inclusion of evasive FDI serves to augment the established, yet asymmetrically focussed typology of search FDI, demonstrating that evasion is conceptually and analytically distinguishable from search. Further, an augmented typology lends accuracy and insight to research into the reconfiguration strategies of MNEs and legitimation of the international business discipline itself, providing researchers with a more comprehensive account of FDI causation and offering new research paths.
APA, Harvard, Vancouver, ISO und andere Zitierweisen
2

Wardani, Dewi Kusuma, und Ratna Monica Pricillia. „EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITY, AND PROFIT MANAGEMENT ON TAX EVASION“. Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi 14, Nr. 1 (22.03.2019): 56. http://dx.doi.org/10.24269/ekuilibrium.v14i1.1588.

Der volle Inhalt der Quelle
Annotation:
This study examines the effect of Corporate Social Responsibility (CSR), profitability, and profit management on tax evasion. We use manufacture company’s subsector food and beverage listed on the Indonesia Stock Exchange (BEI) during 2012-2016, based on purposive sampling method was obtained 8 companies. The indicators disclosure of CSR is using Global Reporting Initiative (GRI) guideline. Variable profitability is measured by a ratio of ROA, and profit management is measured by discretionary accrual. The dependent variable is proxy by CETR. We use multiple linear regression method. The result shows that the CSR and profitability have asignificant influenceon tax evasion. profit management does not have a significant influence on tax evasion.
APA, Harvard, Vancouver, ISO und andere Zitierweisen
3

Dinham, Barbara, und Satinath Sarangi. „The Bhopal gas tragedy 1984 to ? The evasion of corporate responsibility“. Environment and Urbanization 14, Nr. 1 (01.04.2002): 89–99. http://dx.doi.org/10.1630/095624702101286133.

Der volle Inhalt der Quelle
APA, Harvard, Vancouver, ISO und andere Zitierweisen
4

Dinham, Barbara, und Satinath Sarangi. „The Bhopal gas tragedy 1984 to? The evasion of corporate responsibility“. Environment and Urbanization 14, Nr. 1 (April 2002): 89–99. http://dx.doi.org/10.1177/095624780201400108.

Der volle Inhalt der Quelle
APA, Harvard, Vancouver, ISO und andere Zitierweisen
5

Slemrod, Joel. „Cheating Ourselves: The Economics of Tax Evasion“. Journal of Economic Perspectives 21, Nr. 1 (01.01.2007): 25–48. http://dx.doi.org/10.1257/jep.21.1.25.

Der volle Inhalt der Quelle
Annotation:
No government can announce a tax system and then rely on taxpayers' sense of duty to remit what is owed. Some dutiful people will undoubtedly pay what they owe, but many others will not. Over time the ranks of the dutiful will shrink, as they see how they are being taken advantage of by the others. Thus, paying taxes must be made a legal responsibility of citizens, with penalties attendant on noncompliance. But even in the face of those penalties, substantial tax evasion exists. Tax evasion is widespread, always has been, and probably always will be. This essay reviews what is known about the magnitude, nature, and determinants of tax evasion, with an emphasis on the U.S. income tax. It then places this information into a conceptual context, examining various models and theories, and considers policy implications.
APA, Harvard, Vancouver, ISO und andere Zitierweisen
6

Ong, Lynette H. „“Thugs-for-Hire”: Subcontracting of State Coercion and State Capacity in China“. Perspectives on Politics 16, Nr. 3 (06.04.2018): 680–95. http://dx.doi.org/10.1017/s1537592718000981.

Der volle Inhalt der Quelle
Annotation:
Using violence or threat of violence, “thugs-for-hire” (TFH) is a form of privatized coercion that helps states subjugate a recalcitrant population. I lay out three scope conditions under which TFH is the preferred strategy: when state actions are illegal or policies are unpopular; when evasion of state responsibility is highly desirable; and when states are weak in their capacity or are less strong than their societies. Weak states relative to strong ones are more likely to deploy TFH, mostly for the purpose of bolstering their coercive capacity; strong states use TFH for evasion of responsibility. Yet the state-TFH relationship is functional only if the state is able to maintain the upper hand over the violent agents. Focusing on China, a seemingly paradoxical case due to its traditional perception of being a strong state, I examine how local states frequently deploy TFH to evict homeowners, enforce the one-child policy, collect exorbitant exactions, and deal with petitioners and protestors. However, the increasing prevalence of “local mafia states” suggests that some of the thuggish groups have grown to usurp local governments’ autonomy. This points to the cost of relying upon TFH as a repressive strategy.
APA, Harvard, Vancouver, ISO und andere Zitierweisen
7

Plambeck, Erica L., und Terry A. Taylor. „Supplier Evasion of a Buyer’s Audit: Implications for Motivating Supplier Social and Environmental Responsibility“. Manufacturing & Service Operations Management 18, Nr. 2 (Mai 2016): 184–97. http://dx.doi.org/10.1287/msom.2015.0550.

Der volle Inhalt der Quelle
APA, Harvard, Vancouver, ISO und andere Zitierweisen
8

Tereszkiewicz, Anna. „Rejecting consumer complaints in customer encounters on Twitter - the case of English and Polish brand communication“. Journal of Politeness Research 17, Nr. 2 (13.01.2021): 189–231. http://dx.doi.org/10.1515/pr-2017-0044.

Der volle Inhalt der Quelle
Annotation:
Abstract The following study focuses on strategies of denial and evasion of company responsibility used in responding to complaints, negative and critical comments posted by consumers on English and Polish brand profiles on Twitter. The analysis shows that despite the face-threat these acts may pose to the consumer and, consequently, to the company’s image, the companies do not refrain from using strategies denying the complainable and disagreeing with the customer. The study shows that companies resort to a range of sub-strategies of evasion and denial of blame, such as referral to external circumstances and regulations, thanks, blaming a third party, statements of unawareness of the complainable, simple denial of the complainable, expression of personal opinion or criticism of the consumer, among others. The study indicated differences between the English and Polish profiles as to the range and frequency of use of the strategies of rejecting consumers’ complaints. The Polish corpus offers a greater occurrence and a wider range of evasion and denial strategies used in reaction to consumers’ negative or critical opinions and complaints.
APA, Harvard, Vancouver, ISO und andere Zitierweisen
9

Soundararajan, Vivek, Laura J. Spence und Chris Rees. „Small Business and Social Irresponsibility in Developing Countries: Working Conditions and “Evasion” Institutional Work“. Business & Society 57, Nr. 7 (19.04.2016): 1301–36. http://dx.doi.org/10.1177/0007650316644261.

Der volle Inhalt der Quelle
Annotation:
Small businesses in developing countries, as part of global supply chains, are sometimes assumed to respond in a straightforward manner to institutional demands for improved working conditions. This article problematizes this perspective. Drawing upon extensive qualitative data from Tirupur’s knitwear export industry in India, we highlight owner-managers’ agency in avoiding or circumventing these demands. The small businesses here actively engage in irresponsible business practices and “evasion” institutional work to disrupt institutional demands in three ways: undermining assumptions and values, dissociating consequences, and accumulating autonomy and political strength. This “evasion” work is supported by three conditions: void (in labor welfare mechanisms), distance (from institutional monitors), and contradictions (between value systems). Through detailed empirical findings, the article contributes to research on both small business social responsibility and institutional work.
APA, Harvard, Vancouver, ISO und andere Zitierweisen
10

Farrier, Jasmine. „Louis Fisher on Congress and the Budget: Institutional Responsibility and Other Taboos“. PS: Political Science & Politics 46, Nr. 03 (21.06.2013): 510–14. http://dx.doi.org/10.1017/s1049096513000735.

Der volle Inhalt der Quelle
Annotation:
The serial fiscal policy and budgeting woes of the United States over the last three decades have been compounded by a bipartisan evasion of institutional responsibility by elected leaders. Long before “sequestration” and “fiscal cliffs,” Louis Fisher argued that presidents and members of the House and Senate undermined constitutional power balance and the spirit of budgeting law. A variety of ill-conceived process “reforms” further damaged the separation of powers system. As a scholar, Fisher uses an institutional lens to explore budget concepts that are rare in political science, such ascapacity, accountability, andduty. And as a public intellectual, Fisher's relevance has been secured by his repeatedly broaching these scholarly and political taboos.
APA, Harvard, Vancouver, ISO und andere Zitierweisen
Mehr Quellen

Dissertationen zum Thema "Evasion of responsibility"

1

Caruana, John. „Beyond tragedy and the sacred, Emmanuel Levinas on evasion and moral responsibility“. Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp02/NQ59122.pdf.

Der volle Inhalt der Quelle
APA, Harvard, Vancouver, ISO und andere Zitierweisen
2

Larsson, Ellinor, und Lovisa Ferngren. „Is it too late now to say sorry? : A descriptive research on how brands' responses towards sexism advertisements affect consumers' attitudes“. Thesis, Linnéuniversitetet, Institutionen för marknadsföring (MF), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-104721.

Der volle Inhalt der Quelle
Annotation:
Background: Brands that decide to publish sexist advertisements can generate issues for the company, as well as the perception the consumer has of the brand can become negative. This as consumers form attitudes towards the brand’s delivered communication which influence the overall evaluation the consumer has towards the brand. It is therefore of importance for brands to understand how to respond to sexist advertisements that have been published in order to determine the created negative publicity, where one given approach is to apply one of the image repair strategies. Purpose: The purpose of this paper is to describe how a brand’s image repair strategy towards its sexist advertisement affects consumers’ attitudes. Methodology: This research undertook a qualitative research approach with a descriptive nature. In order to ensure that the advertisements were classified as sexist and that the image repair strategies correspond with the brand’s responses according to the public, a pre-study was conducted through five semi-structured interviews. For the main study eight semi-structured interviews were conducted with both men and women as participants within the ages of 19-56 years old. Findings: The thesis identified that consumers' attitudes were affected by the four components: correspondence between advertisement and response, authenticity in the response, clarity regarding what actions to take and pre-knowledge of the brand. These components are therefore of importance for companies to take in consideration when responding towards sexist advertisements that they have sent out. Conclusion: Regarding the image repair strategies it was found that the responses given through the strategies of denial, evasion of responsibility and reduction of offensives lacked in all detected components. Furthermore, mortification as a strategy was not perceived as negative regarding the responses, however it still lacked the components. Corrective action was the only strategy where consumers' attitudes did not become negative towards the correspondence and authenticity in the response. However, all five strategies lacked clarity regarding what actions to take.
APA, Harvard, Vancouver, ISO und andere Zitierweisen
3

Williams, Heidi M. „Smiling and lying corporate evasions of responsibility regarding global sweatshops /“. Huntington, WV : [Marshall University Libraries], 2003. http://www.marshall.edu/etd/descript.asp?ref=217.

Der volle Inhalt der Quelle
APA, Harvard, Vancouver, ISO und andere Zitierweisen
4

Sykes, Justin. „The Trouble With Transfer Pricing, and How to Fix It“. Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/963.

Der volle Inhalt der Quelle
Annotation:
Many multinational firms, notably Apple Inc., have engaged in increasingly aggressive tax planning strategies which shift billions of dollars overseas. This paper examines the problem through a case study of Apple, concluding that while many loopholes are utilized, aggressive transfer pricing of intangible assets is the root of the problem. Several solutions are examined before concluding that the best solution is a partial elimination of deferral in the form of a minimum payout share.
APA, Harvard, Vancouver, ISO und andere Zitierweisen
5

Correia, Alexandre Diogo Figueira da Silva. „ESG performance, tax avoidance and external financing decisions in Europe“. Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20881.

Der volle Inhalt der Quelle
Annotation:
Mestrado em Finanças
Este estudo pretende analisar se a evasão fiscal afeta o custo de capital das empresas na Europa, tomando em consideração o nível de ESG das empresas. Enquanto que as atividades de planeamento fiscal podem gerar um maior fluxo de caixa depois de impostos, como resultado de um menor pagamento de imposto para os governos, estas podem também levar a resultados futuros incertos e arriscados, o que pode impor vários riscos para as empresas. Particularmente, tomando em atenção a estrutura de capital das empresas, esses riscos podem afetar significativamente as decisões de financiamento por afetarem o custo de capital próprio e o custo de capital alheio. No entanto, temos também que ter em consideração um tema cada vez mais relevante relacionado com a responsabilidade e impacto social das empresas, que pode também ter um papel importante nas decisões de financiamento. Para analisar, recorremos aos ratings de ESG fornecidas pela Thomson Reuters. Testámos se os ratings de ESG podem moldar a relação entre o planeamento fiscal e o custo de capital. Os resultados sugerem que os investidores reagem positivamente a elevadas pontuações de ESG quando investem em empresas que praticam atividades de planeamento fiscal. Esse efeito é especialmente capturado pelas componentes Social e Governança. Este estudo contribui para a literatura existente sobre planeamento fiscal e custo de capital, adicionando um tem não tem sido suficientemente explorado e que pode influenciar a relação dessas duas variáveis e, particularmente, a reação dos investidores.
This paper aims to study whether tax avoidance affects company's cost of capital in Europe, taking into consideration company's level of ESG. While tax avoidance activities may generate a higher after-tax cash-flow as a result of lower cash tax payments to the governments, those outcomes can be uncertain, which could impose several risks. Specifically, looking at firm's capital structure, those risks could significantly affect the firm's financing decisions by affecting both the cost of equity and the cost of debt. However, we also need to take into consideration an increasingly topic related to firm's responsibility and social impact that may also play an important role in financing decisions. We take advantage of the ESG Scores from Thomson Reuters. We test whether ESG performance scores shape the relationship between tax avoidance and cost of capital. Results suggest that investors perceive higher levels of ESG performance positively when investing in firms that engage in tax avoidance activities. The effect is mostly captured by the Social and Governance components. The study contributes to the literature on tax avoidance and cost of capital, adding a topic that is not sufficiently explored and could influence the final relationship between those two variables and, particularly, the investors' reaction.
info:eu-repo/semantics/publishedVersion
APA, Harvard, Vancouver, ISO und andere Zitierweisen
6

陳琳方. „Corporate Social Responsibility,Production Decision and Tax Evasion“. Thesis, 2016. http://ndltd.ncl.edu.tw/handle/azx2ag.

Der volle Inhalt der Quelle
APA, Harvard, Vancouver, ISO und andere Zitierweisen
7

Yu, Kai-min, und 尤開民. „A study on the criminal responsibility of business tax evasion –focusing on fictitious company“. Thesis, 2010. http://ndltd.ncl.edu.tw/handle/48259616686663223968.

Der volle Inhalt der Quelle
Annotation:
碩士
雲林科技大學
科技法律研究所
98
Value-added and Non-value-added Business Tax is an important tax in our country. Business Tax has kept the existence of the community around us. As long as there is business that is the occurrence of Business tax. As long as consumption that is the burden of this tax. In Business Tax evasion and avoidance, the most serious problem is the fictitious companies. Without the tax, the state would not wok. Tax is a constitutional obligation of national. Therefore, in order to pursue the equity in taxation, if there is the tax provision, we should pay taxes. This is a duty to the national. State will never allow someone to tax evasion by illegal manner. However, although the Tax Collection Act, Article 41 and Article 43 of Evasion with criminal penalties, the cases of tax evasion still have been occurring. On the one hand because of the large volume of business the Tax Office could not ascertain, on the other hand because of the Audit Business Tax slow and too late when found. Furthermore, in judicial process, because the detection time is too long and the penalty is too slight, it could not pose a threat to the fictitious companies. This paper will study about the methods, the investigation and the criminal responsibility of Business Tax evasion by fictitious companies. In order to find the preventions of Business Tax evasion , then to enhance the investigation efficiency of the Internal Revenue Service and the investigating authority. Furthermore, led the judge aware of the seriousness about Business Tax evasion by fictitious companies, then the penalty which can accurately correct sentence on tax evasion and lessons for those who deserve the punishment. At last, ensure that the business tax revenue to achieve the fairness.
APA, Harvard, Vancouver, ISO und andere Zitierweisen
8

Costa, Fabiana Vanessa Silva. „Linhas de investigação em evasão fiscal : uma revisão da literatura“. Master's thesis, 2019. http://hdl.handle.net/10400.14/28253.

Der volle Inhalt der Quelle
Annotation:
A fiscalidade tem sido um tema bastante estudado, sendo várias as vertentes de investigação. Alguns investigadores, por forma a determinarem quais as principais linhas de investigação em fiscalidade procederam à elaboração de revisões da literatura, como exemplo Hanlon e Heitzman (2010) Neste sentido foquei a minha atenção numa das vertentes enunciadas por estes autores, nomeadamente a evasão fiscal, para posteriormente dar continuidade ao mesmo com a inclusão de estudos mais recentes e para compreender quais as novas linhas de investigação em evasão fiscal. Destaco como principais linhas de investigação em evasão fiscal as determinantes que levam à prática da evasão fiscal, bem como as medidas de evasão fiscal. Desta forma, foram identificadas três determinantes mais pronunciadas na literatura, nomeadamente os incentivos à evasão fiscal, a responsabilidade social das empresas e a evasão fiscal e, a influência da estrutura proprietária das empresas na evasão fiscal. No que refere às medidas de evasão fiscal aplicadas nas investigações mais recentes, posso concluir que, são bastante idênticas às apresentadas na revisão da literatura em fiscalidade realizada por Hanlon e Heitzman (2010).
Taxation has been a well-studied topic, with several lines of research. Some researchers, in order to find the main lines of taxation research, had carried out literature reviews, such as Hanlon and Heitzman (2010). In this regard, I focused my attention in one of the lines mentioned by these authors, namely the tax evasion, to proceed with the inclusion of more recent studies and to understand the new lines of research in tax evasion. The main lines of investigation in tax evasion found was the determinants that lead to the practice of tax evasion, as well as the tax evasion measures. This way, the three more pronounced determinants in the literature were namely, the incentives to tax evasion, corporate social responsibility and tax evasion, and the influence of corporate structure on tax evasion. Regarding the tax evasion measures applied in the most recent investigations, could be conclude that, they are quite similar to those presented in the tax literature review carried out by Hanlon and Heitzman (2010).
APA, Harvard, Vancouver, ISO und andere Zitierweisen

Bücher zum Thema "Evasion of responsibility"

1

Swann, Sebastian. Democratization and the evasion of war responsibility: The Allied Occupations of Japan and the Emperor. London: Suntory and Toyota International Centres for Economics and Related Disciplines, 1999.

Den vollen Inhalt der Quelle finden
APA, Harvard, Vancouver, ISO und andere Zitierweisen
2

Growth, United States Congress Senate Committee on Finance Subcommittee on Fiscal Responsibility and Economic. The spread of tax fraud by identity theft: A threat to taxpayers, a drain on the public treasury : hearing before the Subcommittee on Fiscal Responsibility and Economic Growth of the Committee on Finance, United States Senate, One Hundred Twelfth Congress. Washington: U.S. G.P.O., 2011.

Den vollen Inhalt der Quelle finden
APA, Harvard, Vancouver, ISO und andere Zitierweisen
3

Makhrov, I. E. Kommentariĭ k statʹi͡a︡m Kodeksa Rossiĭskoĭ Federat͡s︡ii ob administrativnykh pravonarushenii͡a︡kh v oblasti predprinimatelʹskoĭ dei͡a︡telʹnosti i nalogov: Polnomochii͡a︡ nalogovoĭ polit͡s︡ii. Moskva: I͡U︡rid. dom I͡U︡stit͡s︡inform", 2002.

Den vollen Inhalt der Quelle finden
APA, Harvard, Vancouver, ISO und andere Zitierweisen
4

Makhrov, I. E. Kommentariĭ k statʹi͡a︡m Kodeksa Rossiĭskoĭ Federat͡s︡ii ob administrativnykh pravonarushenii͡a︡kh v oblasti predprinimatelʹskoĭ dei͡a︡telʹnosti i nalogov: Polnomochii͡a︡ nalogovoĭ polit͡s︡ii. 2. Aufl. Moskva: I͡U︡rid. Dom "I͡U︡stit͡s︡inform", 2003.

Den vollen Inhalt der Quelle finden
APA, Harvard, Vancouver, ISO und andere Zitierweisen
5

Dershowitz, Alan M. The abuse excuse: And other cop-outs, sob stories, and evasions of responsibility. Boston: Little, Brown and Co., 1994.

Den vollen Inhalt der Quelle finden
APA, Harvard, Vancouver, ISO und andere Zitierweisen
6

Wilful Evasion: The Church Commissioners' Avoidance of Responsibility Over British Investment In Apartheid. London: ELTSA, 1986.

Den vollen Inhalt der Quelle finden
APA, Harvard, Vancouver, ISO und andere Zitierweisen
7

Dershowitz, Alan M. The Abuse Excuse: And Other Cop-outs, Sob Stories, and Evasions of Responsibility. Back Bay Books, 2000.

Den vollen Inhalt der Quelle finden
APA, Harvard, Vancouver, ISO und andere Zitierweisen
8

Miller, Ruth A. The Biopolitics of Embryos and Alphabets. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780190638351.001.0001.

Der volle Inhalt der Quelle
Annotation:
The two subjects of this book are biopolitics (unfashionable since the late 1990s) and posthumanism (falling out of fashion since the mid-2000s). Taking the inauspicious intersection of these two passé scholarly analytic modes as its starting point, the book makes a case for their value, nonetheless, in explaining the increasing cen¬trality of nostalgia to democratic politics. Nostalgia, far from being a too human evasion of political responsibility, appears here, on the contrary, as the product of a slow-motion collision between nonhuman biopolitical reproduction and nonhu¬man biopolitical thought. As a reproductive thought process, nostalgia is thus both central to ongoing democratic engagement and irrelevant to the human experience. Embedded in a wide-ranging reading of feminist theories of cognition, reproduction, and the posthuman as well as literary and historical studies of nostalgia as an illness, an experience, and a problem for engaged politics, and drawing together two seem¬ingly unrelated case studies of nostalgic, thoughtful, reproductive activity—first, eighteenth- and nineteenth-century writing in French on embryonic material and, second, nineteenth- and twentieth-century writing in Turkish on Alphabet reform—the book demonstrates the unexpected reach of a new, if nostalgic, reproductive his¬tory and politics of the nonhuman.
APA, Harvard, Vancouver, ISO und andere Zitierweisen
9

Alston, Philip G., und Nikki R. Reisch, Hrsg. Tax, Inequality, and Human Rights. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190882228.001.0001.

Der volle Inhalt der Quelle
Annotation:
This book looks at the linkages between human rights and tax law and reveals their mutual relevance to tackling economic, social, and political inequalities. Against the backdrop of systemic corporate tax avoidance, the widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, with profound consequences for the well-being of citizens around the world. The chapters examine where the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the role of states in bringing transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for the shape and consequences of tax laws; and critically evaluate certain domestic tax rules through the lens of equality and nondiscrimination. The chapters explore how the international human rights framework can anchor debates around international tax reform and domestic fiscal consolidation in existing state obligations. They address what human rights law requires of state tax policies, and what a state’s tax laws and loopholes mean for the enjoyment of human rights within and outside its borders. Ultimately, tax and human rights both turn on the relationship between the individual and the state, and thus both fields face crises as the social contract frays and populist, illiberal regimes are on the rise.
APA, Harvard, Vancouver, ISO und andere Zitierweisen
10

Delmas, Candice. A Duty to Resist. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190872199.001.0001.

Der volle Inhalt der Quelle
Annotation:
What are our responsibilities in the face of injustice? Many philosophers argue for what is called political obligation—the duty to obey the law of nearly just, legitimate states. Even proponents of civil disobedience generally hold that, given this moral duty, breaking the law requires justification. By contrast, activists from Henry David Thoreau to the Movement for Black Lives have long recognized a responsibility to resist injustice. Taking seriously this activism, this book wrestles with the problem of political obligation in real world societies that harbor injustice. It argues that the very grounds supporting a duty to obey the law—grounds such as the natural duty of justice, the principle of fairness, the Samaritan duty, and associative duties—also impose obligations of resistance under unjust social conditions. The work therefore expands political obligation to include a duty to resist injustice even in legitimate states, and further shows that under certain real-world conditions, this duty to resist demands principled disobedience. Against the mainstream in public, legal, and philosophical discourse, the book argues that such disobedience need not always be civil. Sometimes, covert, violent, evasive, or offensive acts of lawbreaking can be justified, even required. Illegal assistance to undocumented migrants, leaks of classified information, hacktivism sabotage, armed self-defense, guerrilla art, and other modes of resistance are viable and even necessary forms of resistance. There are limits: principle alone does not justify lawbreaking. But uncivil disobedience can sometimes be required in the effort to resist injustice.
APA, Harvard, Vancouver, ISO und andere Zitierweisen

Buchteile zum Thema "Evasion of responsibility"

1

David, Fátima, und Rute Abreu. „Tax Evasion“. In Encyclopedia of Corporate Social Responsibility, 2497–503. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_302.

Der volle Inhalt der Quelle
APA, Harvard, Vancouver, ISO und andere Zitierweisen
2

Levine, Itamar. „Austria: the Evasion of Responsibility“. In The Plunder of Jewish Property during the Holocaust, 244–57. London: Palgrave Macmillan UK, 2001. http://dx.doi.org/10.1057/9780333985281_14.

Der volle Inhalt der Quelle
APA, Harvard, Vancouver, ISO und andere Zitierweisen
3

Šemović, Aladin, Šaban Gračanin und Dženan Koca. „The Criminal Offense of Tax Evasion in the Law of the Republic of Serbia and International Standards“. In Sustainable Development and Social Responsibility—Volume 2, 333–38. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-32902-0_35.

Der volle Inhalt der Quelle
APA, Harvard, Vancouver, ISO und andere Zitierweisen
4

„Fiscal Evasion“. In Encyclopedia of Corporate Social Responsibility, 1146. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_100726.

Der volle Inhalt der Quelle
APA, Harvard, Vancouver, ISO und andere Zitierweisen
5

„Business Tax Evasion“. In Encyclopedia of Corporate Social Responsibility, 289. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_100184.

Der volle Inhalt der Quelle
APA, Harvard, Vancouver, ISO und andere Zitierweisen
6

„Corporate Tax Evasion“. In Encyclopedia of Corporate Social Responsibility, 613. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_100446.

Der volle Inhalt der Quelle
APA, Harvard, Vancouver, ISO und andere Zitierweisen
7

„Five. Evasion and Responsibility: The Politics of Working Together“. In Launching Europe, 125–52. Princeton: Princeton University Press, 2011. http://dx.doi.org/10.1515/9781400821600.125.

Der volle Inhalt der Quelle
APA, Harvard, Vancouver, ISO und andere Zitierweisen
8

WOODHOUSE, DIANA. „Cases of Non-Resignation: An Evasion of Ministerial Responsibility?“ In Ministers and Parliament, 136–61. Oxford University Press, 1994. http://dx.doi.org/10.1093/acprof:oso/9780198278924.003.0008.

Der volle Inhalt der Quelle
APA, Harvard, Vancouver, ISO und andere Zitierweisen
9

Kaye, Tracy A. „United States’ Responsibility to Promote Financial Transparency“. In Tax, Inequality, and Human Rights, 323–44. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190882228.003.0015.

Der volle Inhalt der Quelle
Annotation:
This chapter discusses the legislative and regulatory changes that are necessary for the United States to fully participate in the global financial transparency movement. This includes the collection of beneficial ownership information for any legal entities formed in the United States. Indeed, the UN Guiding Principles on Business and Human Rights and other international human rights obligations require the United States to increase disclosure of information regarding companies’ beneficial ownership, as a means of combating tax avoidance and evasion. The chapter then highlights the human rights imperatives for the United States to use exchange of information laws to regulate taxpayer conduct. It encourages advocates in the human rights community who are pushing for increased tax transparency to train their sights on the United States as one of the largest and most persistent tax haven jurisdictions hiding in plain view.
APA, Harvard, Vancouver, ISO und andere Zitierweisen
10

Albuquerque, Fábio, und Julija Cassiano Neves. „Tax Disclosures in Financial and CSR Reporting as a Deterrence for Evasion“. In Handbook of Research on Theory and Practice of Financial Crimes, 397–427. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-5567-5.ch021.

Der volle Inhalt der Quelle
Annotation:
This chapter is about the mandatory disclosure of income tax as required by international financial reporting standards (IFRS) and standards issued by Portuguese regulatory bodies. The chapter also elaborates the most relevant disclosures from the perspective of corporate social responsibility (CSR). Furthermore, it highlights the most influential CSR reporting standards to answer the question that whether these standards adequately address the issue of income tax payment as a factor of CSR. Finally, it also reviews the international and Portuguese theoretical and empirical academic research available about income taxes and related subjects, such as disclosures, corporate tax as a CSR matter, and tax aggressiveness of corporations. Future research may be conducted geographical reporting of income tax expense and its relationship with the effective tax rate (ETR) and other independent variables.
APA, Harvard, Vancouver, ISO und andere Zitierweisen
Die Auswahlen zum Thema "Evasion of responsibility" für konkrete Quellenarten können Sie auch interessieren:
Zeitschriftenartikel
Wir bieten Rabatte auf alle Premium-Pläne für Autoren, deren Werke in thematische Literatursammlungen aufgenommen wurden. Kontaktieren Sie uns, um einen einzigartigen Promo-Code zu erhalten!

Zur Bibliographie