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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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Golovlev, Y. V. „Areas of Concern of Legislative Technique of Restatement of Law regarding Responsibility for Tax Evasion“. RUSSIAN JUSTICE 9 (August 2017): 99–103. http://dx.doi.org/10.17238/issn2072-909x.2017.9.99-103.
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Adler-Nissen, Rebecca. „Just Greasing the Wheels? Mediating Difference or the Evasion of Power and Responsibility in Diplomacy“. Hague Journal of Diplomacy 10, Nr. 1 (27.01.2015): 22–28. http://dx.doi.org/10.1163/1871191x-12341303.
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Van Linden, Christophe, Marilyn Young und Rachel Birkey. „IKEA’s Organizational Structures“. Journal of Business Ethics Education 16 (2019): 275–82. http://dx.doi.org/10.5840/jbee20191616.
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This teaching case is based on the multinational group IKEA, which designs and sells ready-to-assemble furniture. The case is a useful classroom exercise to identify the link between business decisions and their tax implications. The case questions challenge students to consider the differences in tax planning, tax avoidance, tax mitigation and tax evasion. The facts provide a timely and relevant setting to discuss global dimensions of taxation and corporate social responsibility from an ethical perspective.
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Gribnau, Hans J. L. M., und Ave-Geidi Jallai. „Good Tax Governance: A Matter of Moral Responsibility and Transparency“. Nordic Tax Journal 2017, Nr. 1 (13.07.2017): 70–88. http://dx.doi.org/10.1515/ntaxj-2017-0005.
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Abstract Multinational corporations’ tax practices are hotly debated nowadays. Multinationals are accused of not paying their fair share of taxes. Apparently, acting within the limits set by law is not sufficient to qualify as morally responsible behavior anymore. This article offers ethical reflection on the current debate. The general public typically evaluates (aggressive) tax planning in moral terms rather than legal terms. Therefore, multinationals need to reflect on their tax planning strategy next to economic and legal terms also in ethical terms. This article addresses the relationship between society, morality and taxes. The concepts of tax planning, “aggressive tax planning”, “tax evasion” and “tax avoidance” are elaborated on to exemplify the difference between a purely legal and broader approach. In moral terms, aggressive tax planning may imply loss of integrity and trust which may entail certain costs for businesses, such as reputation damage. It will be argued that in order to improve corporate reputation and (moral) leadership, corporate social responsibility (CSR), endorsed by many corporations around the globe, is a helpful tool. Reflection on tax planning in the context of CSR - good tax governance - should foster a moral mind set and enhance accountability and transparency.
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Shopina, Iryna, und Serhii Tarasov. „Disciplinary responsibility issues in COVID-19 pandemic environment“. Naukovyy Visnyk Dnipropetrovs'kogo Derzhavnogo Universytetu Vnutrishnikh Sprav 5, Nr. 5 (30.12.2020): 27–35. http://dx.doi.org/10.31733/2078-3566-2020-5-27-35.
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The article contains an analysis of the essence of labor discipline. The theoretical approaches to its understanding are considered. The article substantiates expediency to use in the concept of labor discipline definition purely legal categories. It is also emphasized on negative attributes and contradictions in the Labor Code of Ukraine and the Disciplinary Statute of the Armed Forces of Ukraine. The article proposes the author's definition of labor discipline. It is proposed to consider a service offense as the basis for disciplinary liability. At the same time the essence of disciplinary liability is characterized. The peculiarities of labor relations in the context of the COVID-19 pandemic include the following: a) legal gaps in the regulation of labor relations in the aspect of ensuring self-isolation of workers who had contact with COVID-19 confirmed patients; b) concealment by employees the facts of coronavirus disease (personal or family members); c) legal uncertainty regarding the evasion of workers in the presence of reliable information about the possibility of infection with COVID-19 from medical examination and testing; d) problems in understanding the legality of the refusal from vaccination of those employees, whose activity involves active social contacts. It has been found that deliberately placing others at risk of contracting COVID-19 while a person is on duty constitutes improper performance of their duties and may lead to disciplinary liability. Such a disciplinary offense carries signs of guilt and danger and constitutes a deliberate violation of established restrictions.
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Sadriddinov, Shokhrukh. „ISSUES OF CRIMINAL RESPONSIBILITY FOR ORGANIZING AND HOLDING GAMES BASED ON RISK AND OTHER GAMES CHANCE“. JOURNAL OF LAW RESEARCH 6, Nr. 8 (30.08.2021): 86–93. http://dx.doi.org/10.26739/2181-9130-2021-8-11.
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This article analyzes the issues of criminal liability for organizing and conducting games based on risk and other games of chance.And also, the article examines the opinions of scientists and the author entered into a scientific polemic with them. The article emphasizes the high social danger of crime in the organization and conduct of games based on risk and other games of chance.In particular, it was analyzed that illegal activities related to the organization and conduct of games based on risk, contributes to an increase in non-bank circulation of cash and evasion of taxes and other payments, and thus undermines the economic foundations of the country, leads to the collapse of public order and security.
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Katrуch, Anastasia. „RESPONSIBILITY FOR VIOLATION OF LAND LEGISLATION“. Law Journal of Donbass 76, Nr. 3 (2021): 45–51. http://dx.doi.org/10.32366/2523-4269-2021-76-3-45-51.
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The article is devoted to the theoretical definition of the concepts of responsibility, legal responsibility, land offense «responsibility» and «legal responsibility for land offenses». It has been established that a land offense is a socially harmful criminal act or omission that contradicts the norms of land law. Land offenses are considered as negative social phenomena, as they encroach on the land system and law and order, aimed at ensuring the rational use and protection of land and protection of persons using land. It is concluded that legal liability is applied for the commission of the relevant offense: disciplinary or administrative misconduct, criminal offense, civil violation in the field of land relations. All the above indicates that a land offense is a guilty, illegal act or omission that contradicts the legal norms of rational use of land resources, impedes the rights and legitimate interests of landowners and land users, violates the state procedure for land management as the national wealth of our country. It is stated that depending on the specific type of objects, land offenses can be divided into two groups: the actual land offenses and land offenses of environmental orientation. It also identifies a number of important functions that are implemented during prosecution for violations of land legislation. These questions will be relevant for further research. A land offense is a socially harmful criminal act or omission that contradicts the norms of land law. Land offenses are considered as negative social phenomena, as they encroach on the land system and law and order, aimed at ensuring the rational use and protection of land and protection of persons who use land. Also, depending on the specific type of objects, land offenses can be divided into two groups: the actual land offenses and land offenses of environmental orientation. Offenses of the first group violate the requirements of rational use and protection of land, legal rights and interests of landowners and land users, including tenants. These include: noncompliance with the requirements for the use of land for its intended purpose; unauthorized occupation of land plots; destruction of boundary markers; evasion of state registration of land plots and submission of unreliable information about them and some others.
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Budko, Elena V. „Bankruptcy as a Way of Self-Defense of the Risk Subject“. Siberian Journal of Philosophy 18, Nr. 1 (2020): 87–98. http://dx.doi.org/10.25205/2541-7517-2020-18-1-87-98.
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The phenomenon of insolvency (bankruptcy) is considered as a mode of existence of the subject of risk in the projection of his socio-economic behavior (fear, anxiety, loneliness) and features of personal constitution (evasion of responsibility, restriction of freedom, being in debt, deception). The article substantiates the fact that the institution of insolvency (bankruptcy) of citizens appears as a means of resolving the conflict of interests between the debtor and its creditors, as a mechanism for protecting the socio-economic rights of an insolvent risk subject and as a way to “exit” from an unstable financial crisis situation.
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Itjang D Gunawan, R. Rosiyana Dewi,. „The Implications Of CSR And GCG On Tax Avoidance“. Jurnal Akuntansi 23, Nr. 2 (17.10.2019): 195. http://dx.doi.org/10.24912/ja.v23i2.577.
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The disclosure of a company's social responsibility (CSR) showed how much the company has a motive for its environmental welfare; a company that has high responsibility prevents violations that have a negative impact on their environment, including tax evasion. This study aims to examine the effect of CSR disclosure on tax avoidance and test the GCG component, audit committee and independent commissioners in moderating the effect of CSR on tax avoidance. The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015. Samples were obtained using a purposive sampling method with 108 samples. This research is quantitative research. The research test uses multiple regressions, such as goodness of fit test and hypothesis test. This study provides evidence that there is a positive influence between CSR on tax avoidance, besides that the audit committee as a moderating variable weakens the positive influence of CSR on tax avoidance, but independent commissioners are not proven as moderating variables between the effects of CSR towards tax avoidance.
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Princen, Thomas. „Principles for Sustainability: From Cooperation and Efficiency to Sufficiency“. Global Environmental Politics 3, Nr. 1 (01.02.2003): 33–50. http://dx.doi.org/10.1162/152638003763336374.
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If analysts of political and ecological economy take seriously critical trends in environmental degradation and accept social responsibility for contributing to the reversal of such trends, they must go beyond the descriptive and predictive to the prescriptive, beyond marginal environmental improvement to sustainability, beyond cooperation and efficiency to sufficiency. Cooperation and efficiency principles are useful when biophysical underpinnings remain intact. Otherwise, sufficiency principles—restraint, precaution, polluter pays, zero, reverse onus—address the defining characteristics of current trends, namely environmental criticality, risk export, and responsibility evasion. They engage overconsumption. They compel decision-makers to ask when too much resource use or too little regeneration risks important values such as ecological integrity and social cohesion, when material gains now preclude material gains in the future, when consumer gratification or investor reward threatens economic security, when benefits internalized depend on costs externalized. Under sufficiency, one necessarily asks what are the risks, not just in the short term and for immediate beneficiaries, but in the longterm and for the under-represented.
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Cook, Anna, und Bonnie Sheehey. „Metaphorical and Literal Groundings“. Environmental Ethics 42, Nr. 4 (2020): 335–52. http://dx.doi.org/10.5840/enviroethics202042432.
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Accounts of grounded normativity in Indigenous philosophy can be used to challenge the groundlessness of Western environmental ethical approaches such as Aldo Leopold’s land ethic. Attempts to ground normativity in mainstream Western ethical theory deploy a metaphorical grounding that covers up the literal grounded normativity of Indigenous philosophical practices. Furthermore, Leopold’s land ethic functions as a form of settler philosophical guardianship that works to erase, assimilate, and effectively silence localized Indigenous knowledges through a delocalized ethical standard. Finally, grounded normativity challenges settlers to question their desire for groundless normative theory and practice as reflective of their evasion of ethical responsibility for the destruction and genocide of Indigenous communities.
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AFANASIEV, M. V. „Deprivation of the right to hold certain positions or engage in certain activities: issues of responsibility for evasion“. Vedomosti (Knowledge) of the Penal System 224, Nr. 1 (2021): 10–17. http://dx.doi.org/10.51522/2307-0382-2021-224-1-10-17.
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LITVINOVA, Iryna, und Yurii SOLOMIANYI. „International experience and priority directions of combating tax evasion, taxes and other mandatory payments in Ukraine“. Economics. Finances. Law, Nr. 5/2 (29.05.2020): 26–31. http://dx.doi.org/10.37634/efp.2020.5(2).5.
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Introduction. The paper analyzes the legislation of some foreign countries on liability for crimes in the field of taxation. Purpose. It is established that, in general, developed countries have built reliable systems of measures to ensure tax revenues to the state budget and apply effective mechanisms to prosecute for violating the requirements of tax legislation. Results. It is determined that the legislation of developed foreign countries provides for different types of liability for tax evasion as a consequence of anti-fiscal behavior of the taxpayer: civil, administrative and criminal. The main destabilizing factors affecting the effectiveness of tax control are: insufficient unification of domestic tax legislation with international; lack of comprehensive methods of assessment and systematic monitoring of control and verification work of tax authorities; imperfect methodological support of procedural issues of tax control, low level of its automation; lack of approaches to harmonization of relations between participants of the control and verification process; institutional distortions and distortions regarding the tax culture, discipline and consciousness of taxpayers due to the growth of the tax burden and transaction costs in the system of tax administration. Conclusions. Domestic tax control is characterized by a tendency to converge with European requirements, but the pace of reform of the tax administration system in Ukraine is too slow. It is suggested that to overcome the problem, it is necessary to introduce (for some types of violations) the dependence of the size of financial sanctions on the characteristics of the tax offense, its value in monetary terms, the presence or absence of intent to evade taxation and so on. Finally, abandon the link between the size of financial sanctions and the economically outdated value of the tax-free minimum income; to provide financial responsibility of legal entities for conducting accounting and tax accounting with violations (the current domestic legislation provides insignificant fines for bringing to administrative responsibility only officials of the taxpayer-legal entity).
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Mamede de Andrade, Eurídice, Lúcia Lima Rodrigues und José Paulo Cosenza. „Corporate Behavior: An Exploratory Study of the Brazilian Tax Management from a Corporate Social Responsibility Perspective“. Sustainability 12, Nr. 11 (28.05.2020): 4404. http://dx.doi.org/10.3390/su12114404.
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A look into the literature on corporate social responsibility (CSR) reveals few studies focusing on the relationship between ethical concerns and corporate behavior of companies that perform tax evasion management. This study links tax management with ethics and CSR reporting. The purpose of this article is to analyze financial and social responsibility information disclosed by the five main Brazilian construction companies that are being investigated in Brazil’s Operation Car Wash (Operação Lava-Jato—in Portuguese) because of inappropriate behavior. Based on the theoretical concepts of organizational façades and organized hypocrisy, we used content-analysis methodology and lexical search approach to analyze the consistency between the practices of tax management and CSR reporting. The results reveal evidence of aggressive tax management. To meet its tax management objectives, a company usually manages and plans taxes accordingly, delaying the payment of tax debt and not reporting all tax risks, thus being fined for violations of the law. We found evidence of organized hypocrisy and organizational façades, since there are contradictions between the tax behavior of the investigated companies and their CSR and ethical discourse.
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Keller, Helen, und Reto Walther. „Evasion of the international law of state responsibility? The ECtHR’s jurisprudence on positive and preventive obligations under Article 3“. International Journal of Human Rights 24, Nr. 7 (17.04.2019): 957–78. http://dx.doi.org/10.1080/13642987.2019.1600508.
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HIERONYMI, O. „The Evasion of State Responsibility and the Lessons from Rwanda: The Need for a New Concept of Collective Security“. Journal of Refugee Studies 9, Nr. 3 (01.09.1996): 236–39. http://dx.doi.org/10.1093/jrs/9.3.236.
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Barry, Frank. „Towards Improved Policymaking in Ireland:Contestability and the Marketplace for Ideas“. Irish Journal of Public Policy 3, Nr. 2 (01.07.2011): 2–15. http://dx.doi.org/10.33178/ijpp.3.2.1.
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The current market for policy advice in Ireland is highly cartelised. A more contestable “marketplace for ideas” would afford greater opportunity for good ideas to challenge bad ones and would diminish the power of vested interests, including elements of the political establishment and the bureaucracy itself. Policy weaknesses could have been identified much earlier were the policy-making system more transparent and contestable. By obscuring where policy advice ends and political decisions begin, the strict interpretation of the “doctrine of the corporation sole” facilitates the evasion of responsibility and institutionalises a regime of inappropriate incentives. Greater inquisitorial powers for Oireachtas committees should prove valuable but other incentives within the system also need to be changed if more efficient outcomes are to be secured.
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Craig, Geoffrey. „Kindness and Control: The Political Leadership of Jacinda Ardern in the Aotearoa New Zealand COVID-19 Media Conferences“. Journalism and Media 2, Nr. 2 (11.06.2021): 288–304. http://dx.doi.org/10.3390/journalmedia2020017.
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Aotearoa New Zealand Prime Minister Jacinda Ardern’s management of COVID-19 media conferences demonstrated a complex negotiation of expressions of ‘kindness’ and political ‘control’ as Ardern sought to unify the national public and implement a national emergency that closed the border and suspended civil liberties and freedom of movement. This article considers the distinctive positive leadership style of Ardern while also demonstrating the ways it is grounded in the exigencies of the political field. A critical reading of Ardern’s media conference answers reveals four nominated categories: positive assertions, management of conflict/disagreement, delineation of politician role/responsibility, and political evasion. The four categories map the terrain of agreement and disagreement and they locate the subject position of the politician on that terrain.
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Inayaturrohmah, Ayu, und Indriyana Puspitosari. „PENGARUH MAQASHID SYARIAH INDEX, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK“. At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam 5, Nr. 1 (04.10.2019): 98–115. http://dx.doi.org/10.24952/tijaroh.v5i1.1691.
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Abstract Realization of tax revenues in Indonesia has not yet reached the target, because tax revenues are not yet optimal and there is tax aggressiveness through tax avoidance and tax evasion. This study aims to analyze the effect of Maqashid Syariah Index (MSI), profitability and Corporate Social Responsibility (CSR) on tax aggressiveness. This type of research is quantitative research with a population of 13 Sharia Commercial Banks in Indonesia during the 2013-2017 observation period. This study used a purposive sampling method and obtained samples of 5 Islamic Commercial Banks that met the criteria. Data analysis to test hypotheses using PLS. The results of this study indicate that the independent variable in explaining the dependent variable is 23% and is solved by other factors outside the study. The results showed that profitability had a significant effect on tax aggressiveness. Whereas MSI and CSR are not significant in tax aggressiveness. Keyword: Tax Aggressiveness, Maqashid Sharia Index, Corporate Social Responsibility Abstrak Realisasi penerimaan pajak di Indonesia belum mencapai target, karena penerimaan pajak yang belum optimal serta adanya penghindaran dan penggelapan pajak atau yang kita kenal dengan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis pengaruh Maqashid Syariah Index (MSI), profitabilitas dan Corporate Social Responsibility (CSR) terhadap agresivitas pajak. Jenis penelitian adalah penelitian kuantitatif dengan populasi dalam penelitian ini sebanyak 13 Bank Umum Syariah di Indonesia selama periode observasi 2013-2017. Penelitian ini menggunakan metode purposive sampling dan diperoleh sampel 5 Bank Umum Syariah yang memenuhi kriteria. Analisis data untuk menguji hipotesis menggunakan PLS. Hasil penelitian ini menunjukkan bahwa variabel independen dalam menjelaskan variabel dependen adalah 23% dan diselesaikan oleh faktor lain di luar penelitian. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap agresivitas pajak. Sedangkan MSI dan CSR tidak signifikan pada agresivitas pajak. Kata Kunci: Agresivitas Pajak, Maqashid Syariah Index, Corporate Social Responsibility
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Merkusiwati, Ni Ketut Lely Aryani, und I. Gst Ayu Eka Damayanthi. „Pengaruh Pengungkapan CSR, Karakter Eksekutif, Profitabilitas, Dan Investasi Aktiva Tetap Terhadap Penghindaran Pajak“. E-Jurnal Akuntansi 29, Nr. 2 (25.11.2019): 833. http://dx.doi.org/10.24843/eja.2019.v29.i02.p26.
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Tax avoidance is one way to reduce the amount of tax legally that does not violate tax regulations, in contrast to tax evasion, which uses unlawful methods to reduce or eliminate the tax burden while tax avoidance (tax avoidance) ) utilizing loopholes in tax regulations to avoid paying larger amounts of tax. This study was conducted to determine the effect of Corporate Social Responsibility (CSR), executive character, profitability and investment in fixed assets in tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Sampling using a purposive sampling technique. The data analysis technique used in this study is multiple linear regression. Regression test results show that CSR and executive character negatively affect tax avoidance. while the profitability and investment of fixed assets have no effect on tax avoidance.
Keywords : CSR; Executive Character; Profitabilitas; Capital Intensity; Tax Avoidance.
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Castrellón, Liliana E. „“As Soon as They Hear ‘Undocumented,’ They Stop Advising”: Theorizing a (Sub)conscious Evasion of Responsibility from Institutional Agents to Undocumented Students“. Educational Studies 57, Nr. 3 (04.05.2021): 269–86. http://dx.doi.org/10.1080/00131946.2021.1892680.
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Khirallah, Issam. „The Sufi Ethics of Annihilation and Responsibility in Al-Jabri’s Critique of the Arabic Ethical Mind“. Studia Philosophica Wratislaviensia 15, Nr. 2 (20.08.2020): 77–90. http://dx.doi.org/10.19195/895-8001.15.2.8.
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The paper outlines the interpretation of Sufism formulated by Mohamed Abed Al-Jabri, a contemporary Moroccan philosopher and critic of the Arabic tradition. According to him, Sufism, unknown to Arabic culture until the advent of Islam, originated through a historical conspiracy whereby the Persians attempted to weaken their new Arabic colonisers. Sufism is viewed by him as an evasion and a detachment from life and its problems. It leads its adepts, through the mystical journey, to renounce material life. It plunges its adepts into a way of life where the annihilation of the self in God represents the central value. This annihilation of the self in deity is possible only through the blind obedience of the Seeker (Mureed) to his Master (Sheikh). Therefore, Sufism can only thrive by using tyrannical means. It demands that its adepts, through following a predestined path chosen by God, lose their own volition and freedom in favour of their Master. Breaking the law at the end of the Seeker’s mystical journey reflects, paradoxically, a spiritual accomplishment. Additionally, Sufi orders maintain a congenial relationship with political tyranny. Consequently, I argue, Sufism leads to a loss of human responsibility for oneself and other beings. I also claim that in a post-tyrannical Arabic society, where responsibility for oneself and one’s community should be the centralvalue, Sufi ethics are unable to play a role in the promotion of modern values. For this reason, it should be prevented from shaping the political and social choices of a modern society and constrained to the mystical realm.
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Khirallah, Issam. „The Sufi Ethics of Annihilation and Responsibility in Al-Jabri’s Critique of the Arabic Ethical Mind“. Studia Philosophica Wratislaviensia 15, Nr. 2 (20.08.2020): 77–90. http://dx.doi.org/10.19195/1895-8001.15.2.8.
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The paper outlines the interpretation of Sufism formulated by Mohamed Abed Al-Jabri, a contemporary Moroccan philosopher and critic of the Arabic tradition. According to him, Sufism, unknown to Arabic culture until the advent of Islam, originated through a historical conspiracy whereby the Persians attempted to weaken their new Arabic colonisers. Sufism is viewed by him as an evasion and a detachment from life and its problems. It leads its adepts, through the mystical journey, to renounce material life. It plunges its adepts into a way of life where the annihilation of the self in God represents the central value. This annihilation of the self in deity is possible only through the blind obedience of the Seeker (Mureed) to his Master (Sheikh). Therefore, Sufism can only thrive by using tyrannical means. It demands that its adepts, through following a predestined path chosen by God, lose their own volition and freedom in favour of their Master. Breaking the law at the end of the Seeker’s mystical journey reflects, paradoxically, a spiritual accomplishment. Additionally, Sufi orders maintain a congenial relationship with political tyranny. Consequently, I argue, Sufism leads to a loss of human responsibility for oneself and other beings. I also claim that in a post-tyrannical Arabic society, where responsibility for oneself and one’s community should be the centralvalue, Sufi ethics are unable to play a role in the promotion of modern values. For this reason, it should be prevented from shaping the political and social choices of a modern society and constrained to the mystical realm.
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Castillo-Villar, Fernando Rey, und Judith Cavazos-Arroyo. „Social Representations of “Rounding Up” as a Cause-Related Marketing Practice: A Study of Mexican Millennials“. Sustainability 12, Nr. 13 (30.06.2020): 5278. http://dx.doi.org/10.3390/su12135278.
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Nowadays, companies are relying more and more on cause-related marketing (CRM) as an effective corporate social responsibility practice to achieve marketing objectives by consumers’ participation in donations. Specifically, the current study is focused on exploring millennials’ (born between 1980 and 2000) beliefs and understandings of a CRM practice that has received scant attention from marketing scholars despite its effectiveness in raising money: rounding up. For methodological purposes, a structural approach to the theory of social representations is adopted as it facilitates the analysis of interpretations and shared meanings held by a social group about a specific social phenomenon. Thus, drawing on this theoretical approach, the method of free-word associations was chosen and applied to 300 Mexican millennials. Findings indicate that millennials understand the purpose and nature of rounding up and, hence, they are willing to donate money through this practice. However, the mistrust of companies’ practices and intentions by millennials (e.g., tax evasion and misuse of money) affect the credibility of rounding up. Therefore, companies must implement practices to enhance awareness, transparency, and trust in their rounding-up practices.
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Dorofeeva, Y. A., und M. N. Zubkova. „Recovery of Damages from the Head of an Economic Entity: Legislation of the Russian Federation and Law Enforcement Practice“. SHS Web of Conferences 62 (2019): 10003. http://dx.doi.org/10.1051/shsconf/20196210003.
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A legal entity as a union recognized in law and absent as an independent entity outside the law, exists and carries out its activities through the governing bodies whose composition and competence are always predetermined by the norms of positive law. Undoubtedly, the rights of the governing bodies of a legal entity, as well as the duties of the head of the organization, must be strictly predetermined and have limits defined by law. Failure of this rule would mean the possibility of abuse of the right by the governing bodies of legal entities, their release from the obligation to lead the organization in good faith and reasonably, evasion from the fulfillment of obligations assumed by the legal entity through the sole executive body or another governing body of the organization. In order to prevent harm to the organization and third parties, the governing bodies of the legal entity, the legislator set certain rules for the activities of the governing bodies of the legal entity, as well as the grounds for applying measures of responsibility for violating such rules. The responsibility of the head includes the recovery of damages caused by his fault to a legal entity. The purpose of the study is to analyze the grounds and conditions for recovery of damages caused by the head of the organization in the legislation of the Russian Federation and arbitration practice. The objectives of the study are to determine the grounds for liability of the head of a legal entity in the form of damages, show the genesis of the formation of Russian legislation and the practice of its use by courts on recovering losses of a legal entity from the head of an organization, identify criteria for determining the presence of both good faith and reasonableness in the behavior of managers of legal entities, brought to responsibility in the form of the obligation to pay damages to the organization they lead. In carrying out the study, such methods were used as: general scientific - analysis, synthesis, comparison, generalization, historical method; private-scientific: formal-legal, comparative-legal, allowing to consider the issues of bringing to responsibility in the form of recovery of damages of the head of a legal entity; Formal legal method for determining the content of abstract categories - reasonableness, good faith, permissible behavior, method of system-structural analysis - to study the possibility of applying damages as a form of responsibility for the guilty behavior of a special entity - the head of a legal entity The result of the study is the establishment of the grounds and conditions for applying to the head (former head) of a legal entity responsibility in the form of recovery of damages caused to the organization managed by it, in the legislation of the Russian Federation and judicial practice. The findings and results of the study can be used for further research and as educational material, in legislative work and in law enforcement practice.
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KUMAR, AISHWARY. „AMBEDKAR'S INHERITANCES“. Modern Intellectual History 7, Nr. 2 (01.07.2010): 391–415. http://dx.doi.org/10.1017/s1479244310000132.
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B. R. Ambedkar (1891–1956), the radical Indian anti-caste thinker, left unfinished a critical corpus of works on “Revolution and Counter-Revolution in Ancient India”, a fragment of which was provisionally titled “Essays on the Bhagavad Gita”. This essay engages with that corpus, situating Ambedkar's encounter with the Gita within a much broader twentieth-century political and philosophical concern with the question of tradition and violence. It interrogates the excessive and heterogeneous conceptual impulses that mediate Ambedkar's attempt to retrieve a counterhistory of Indian antiquity. Located as it is in the same Indic neighborhood from which a radical counterhistory of touchability might emerge, the Gita is a particularly fraternal and troubling text for Ambedkar. Yet his responsibility towards the Gita comes to be hinged not upon evasion but rather upon an exaggeration of its hermeneutic power; that is, upon his painstaking inflation of the Gita's willfully modern interest in instituting the universal. Ambedkar's relentless struggle to annihilate this universality of the Gita would have to be founded upon another universality, at once destructive, excessive and counterlegislative. In this unfinished attempt to recuperate the ideality of the universal, this essay asks, does Ambedkar himself become the most thorough modern practitioner of the Gita?
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Habermas, Jürgen. „On How Postwar Germany Has Faced Its Recent Past“. Common Knowledge 25, Nr. 1-3 (01.04.2019): 364–77. http://dx.doi.org/10.1215/0961754x-7299486.
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In this essay Habermas contends that, until 1989, four phases are discernible in how postwar Germany attempted to come to terms with its “unmasterable past.” Between the end of the war in 1945 and the foundation of two German states in 1949, the first reconstruction generation mythologized the Nazi period as a criminal abyss. If this strategy allowed the government of the Federal Republic to assume legal responsibility for reparation claims, it also served to release individuals from working through their own painful pasts. This stage yielded to a second phase, one of “communicative silencing,” during the Adenauer years from 1949-63 in which the second reconstruction generation chose not to speak of the past but rather to concentrate on building the Wirtschaftswunder. The student movement of the 1960s challenged this presentism with demands for disclosure and accountability, and from the mid-1970s until 1989 this quest for unmasking existed in tension with an ongoing desire for evasion. This tension drove the “Historians’ Debate” of those years. Since reunification in 1989, Germany’s attitude toward its past has remained ambivalent. Today a New Right calls for the self-confident reassertion of a German nation unburdened by its past. But the past will lose its hold over Germany, Habermas argues, only through the work of a truly faithful memory.
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Kjaerum, Morten. „Human rights: Early days or coming to an end?“ Netherlands Quarterly of Human Rights 36, Nr. 4 (22.10.2018): 311–18. http://dx.doi.org/10.1177/0924051918806723.
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The speech addresses how human rights are being challenged and to what extent we are witnessing the end times of human rights. Neo-liberalism and populism coming from different corners converge and contribute to the erosion of human rights as well as rule of law institutions. Attempts to link human rights to one or the other economic theory contribute to lifting human rights away from their status of being universal. Human rights are not there to substitute ideological systems, instead it is a far more limited project. In the latter part of the speech new bottom-up trends pulling in the opposite direction are highlighted. As an outcome of the financial crisis and the growing inequality, a stronger awareness has emerged globally about the negative consequences of corruption and tax evasion on human rights and democratic institutions. Human rights are regaining a momentum and credibility in that space. This is closely linked to the new human rights city movement, where local communities take greater responsibility in realizing human rights for their citizens. Finally, in this part the mainstreaming of human rights in laws and political strategies is addressed together with the concept human rights by design. The speech ends on a forward-looking note recognizing the immense challenges that confronts the liberal democracy and human rights currently, however, also recognizing the depth of human rights in most communities.
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Eckersley, Robyn. „The Politics of Carbon Leakage and the Fairness of Border Measures“. Ethics & International Affairs 24, Nr. 4 (2010): 367–93. http://dx.doi.org/10.1111/j.1747-7093.2010.00277.x.
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The article critically examines domestic political concerns about the competitive disadvantages and possible carbon leakage arising from the introduction of domestic emission trading legislation and the fairness of applying carbon equalization measures at the border as a response to these concerns. I argue that the border adjustment measures proposed in the emissions trading bills that have been presented to Congress amount to an evasion of the U.S.'s leadership responsibilities under the United Nations Framework Convention on Climate Change (UNFCCC). I also show how the “level commercial playing field” justification for border measures that has dominated U.S. domestic debates is narrow and lopsided because it focuses only on the competitive disadvantages and direct carbon leakage that may flow from climate regulation while ignoring general shifts in the production and consumption of emissions in the global economy, which have enabled the outsourcing of emission to developing countries. The UNFCC production-based method of emissions accounting enables Northern consumers to enjoy the benefit of cheaper imports from Southern producers and to attribute the emissions associated with this consumption to the South. I argue that it is possible to design fair border measures that address carbon leakage, are consistent with the leadership responsibilities of developed countries, do not penalize developing countries, and ensure that consumers take some responsibility for the emissions outsourced to developing countries.
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Naheem, Mohammed Ahmad. „HSBC Swiss bank accounts-AML compliance and money laundering implications“. Journal of Financial Regulation and Compliance 23, Nr. 3 (13.07.2015): 285–97. http://dx.doi.org/10.1108/jfrc-03-2015-0016.
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Purpose – This paper aims to provide an analysis of the HSBC Swiss bank accounts scandal, from the perspective of anti-money laundering (AML) compliance, and considers the future AML implications for the banking sector and HSBC. It reviews the use of a whistleblower to highlight AML irregularities rather than official reporting through the current AML compliance system. Design/methodology/approach – The paper uses secondary data to offer a viewpoint on the HSBC issues from a money laundering and financial crime perspective. The paper extracts key statements from staff at HSBC and regulators and examines how AML risk assessment was undertaken at this time and what changes need to occur in the future. It considers the implications of the current theoretical context for AML from an agency theory perspective. Findings – The main findings are that AML compliance needs to be embedded into a proactive corporate social responsibility approach rather than relying solely on regulation to improve detection and reporting of money laundering activity. Research limitations/implications – The research topic is new, and therefore, analysis papers and other academic writing on this topic are limited. Future research could consider the outcomes of the Swiss bank’s attempts to prosecute the whistleblower and whether this would have implications for future internal reporting and whistleblowing approaches to support AML compliance. Practical implications – The implications from the research are the recommendations to the banking sector on addressing AML deficiencies especially within the context of an evolving level of criminal sophistication towards money laundering. Social implications – The paper supports the argument for integrating social corporate responsibility and AML compliance to produce a whole bank response to financial crime. This is in contrast to the current systems, which seem to be prevalent within the financial services, of profit and business being seen as separate rather than integral to regulation and control. Originality/value – The originality of this paper is the current example of the HSBC Swiss case and the focus specifically on AML compliance rather than tax evasion, which has been the media angle on the issue.
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Zeng, Li, Lijie Zhou, Po-Lin Pan und Gil Fowler. „Coping with the milk scandal“. Journal of Communication Management 22, Nr. 4 (05.11.2018): 432–50. http://dx.doi.org/10.1108/jcom-11-2017-0133.
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Purpose The purpose of this paper is to examine crisis communication strategies used by four leading Chinese milk companies at various crisis stages to cope with the largest food safety crisis in China. Approaching the interplay between the situational crisis communication theory (Coombs, 2007) and the image restoration theory (Benoit, 1995), the study attempted to understand the importance of crisis management at various crisis stages by comparing crisis communication strategies used by surviving and thriving companies with those by the company that failed. Design/methodology/approach Dividing a crisis management process into three stages, a content analysis was conducted to analyze five major crisis communication strategies – evasion of responsibility, rebuilding, bolstering, endorsement of outside experts and government relations – used by Chinese milk companies at various crisis stages. Findings The study demonstrated that Sanlu, which went bankrupt as a result of the scandal, predominately took the Chinese crisis management approach. The other three companies that survived the scandal employed western crisis communication strategies, although with distinct Chinese characteristics. Specifically, all four companies employed similar strategies during the pre-crisis stage – keeping silent/covering-up. During the crisis stage, strategies varied dramatically as companies became involved – looking for government protection and apologizing, while survivors tended to adopt a widely used western strategy – bolstering at the post-crisis stage. Practical implications The examination of crisis communication strategies at various crisis stages may shed some light on how effectively Chinese companies and possibly international companies in China can manage future crises that share similar profiles as this milk scandal and further call for attention to scrutinize the social responsibility of corporate citizens in China. Originality/value This study would fill the vacancy in research by investigating crisis communication strategies used in the largest food safety crisis in China. The findings provide insight for understanding the current status of crisis communication strategies and management within a Chinese matrix of political, social and cultural factors.
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Umanhonlen, Felix Ogbeiyulu, und Rebecca Imade Umanhonlen. „Deterrent tax fraud in nigeria: a causal factor and conceptual review“. Journal of Management and Science 10, Nr. 4 (31.12.2020): 29–39. http://dx.doi.org/10.26524/jms.10.8.
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Deterrent as punishment to tax fraud is an age long tool correcting tax offender and ensuring prompt response to payment of tax levies, as it were from inception tax fraud is astronomically on the increase rather than declining. The aim of this paper was to assess the role of deterrent on tax fraud in Nigeria. The study attempts to review components of tax frauds applicable to deterrent as punishment on tax defaulters or culprits. The paper presents detailed analysis of tax evasion, avoidance and causes of tax fraud with possible reasons responsible for taxpayer declines to file in tax obligations as oppose to willingness to pay. Specifically, it supervene major inherent problems and lukewarm attitudes of government inability to mitigate tax levy into responses and outcomes. Hence, demystifies credible and genuine reasons for or toward tax revenue realizations, responses and outcomes. Moreso, the paper identifies basis for future research, expanded the scope of study and highlighted relevance arguments among reviewed related theoretical issues using a causal factor and conceptual approach thereby involving survey of literature to bring relevance issues to the fore as oppose to the aforementioned nomenclatures. Essentially, various tax penalties ensuring defaulters is punishable relative to the proportion of offenses involved were discussed. Thereafter, pass on to overhaul prior studies, gaps in reviewed prior studies and domesticate the study on relevant deterrent school of thoughts. It therefore, concludes that Tax fraud may not have an end in Nigeria, if those saddled with the responsibility of tax all-encompassing, inclusiveness, delivering tax-welfare to taxpayers are seen not transparent, accountable, sincere, sensitive to the plight of tax payers, and devoid of skirmishes as well as translating taxes revenue into responsibility. However, propose that deterrence is not anylonger the way to go, having tossed both sides of the divide, exigency of time have to take precedence; and allows civility, novelty, automation and all-inclusiveness muster and remediate tax fraud in Nigeria.
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Hidayat, Arif. „PERLINDUNGAN HUKUM TERHADAP NOTARIS PENGGANTI YANG AKTANYA BERMASALAH DITINJAU DARI UNDANG-UNDANG NOMOR 30 TAHUN 2004 JUNCTO UNDANG-UNDANG NOMOR 2 TAHUN 2014 TENTANG JABATAN NOTARIS“. Jurnal MINUTA 1, Nr. 1 (24.04.2019): 20–27. http://dx.doi.org/10.24123/jmta.v1i1.1840.
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Notary in making an authentic deed must be able to account for the deed if it turns out that in the future problems arise from the authentic deed both in terms of criminal law, civil law or State administration. The problems arising from the deed made by the Notary need to be questioned whether it is the result of an error from the Notary or the error of the viewer who does not provide information in accordance with the actual reality to the Notary. Such negligence or error can occur because the Notary in question is lacking or does not understand the construction or legal actions desired by the viewer so that the deed made is contrary to the provisions of the law. Such negligence or error can also be deliberately carried out by the concerned Notary. This study focuses on Law Number 30 Year 2004 as amended by Law Number 2 of 2014 concerning Notary Position wherein this study discusses the Notary who is unable to carry out his position so he has the right to submit written leave request and at the same time accompanied by the appointment of a substitute notary. After a while, a lawsuit from a party that feels aggrieved results from the deed made by Si X as a Substitute Notary. The results of this study concluded that a notary who leaves as a substituted notary has responsibility for the deed made by his successor notary even though he is on leave from his position where the responsibility is in the form of civil liability, if the substitute notary commits an error within the scope of authority given by a notary to a substitute notary. So in that case the notary is also liable for losses suffered by the parties due to the deed made by the substitute notary. Because the notary who is replaced is the owner of the office, if the notary of origin will file leave then he will appoint an employee from his own office as a substitute notary. Criminal responsibility, in the case of a criminal offense, a notary who is replaced is not responsible, for example in the case of tax evasion. Criminal liability can only be imposed on a substitute notary if he makes a mistake outside his authority as a substitute notary. Then the notary whose leave cannot be held accountable. The substitute notary is also entitled to get the same protection and legal guarantees because every citizen has the same rights before the law.
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Karagiorgos, Alkiviadis, George Drogalas, Grigorios Lazos und Ioanna Fotiadou. „Tax policy, tax disharmony and tax competition: The situation of Greek economy“. Journal of Governance and Regulation 8, Nr. 2 (2019): 8–16. http://dx.doi.org/10.22495/jgr_v8_i2_p1.
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The European Union is a unique economic and political union, a single "internal" market with over than 510 million inhabitants. Further coordination in the field of taxation is required, since it is not yet integrated into the E.U. policy and remains under the responsibility of national governments. However, the economic and financial turmoil caused by the crisis of 2008 and the new challenges resulted from the globalization and digitalization of the economy, require profound reforms to tax systems. Thus, fiscal policy is a significant priority on the EU agenda: firstly, in order to stabilize public finances, stimulate growth and competitiveness and finance the European social welfare model as well as to tackle tax evasion and aggressive tax planning, developed mainly by multinationals. The present paper attempts to explore on a theoretical and empirical basis the challenges and possible developments towards harmonization in European taxation, at a critical juncture, not only for the integration but also for the existence of the European Union. More specifically, it investigates the Greek taxation and its structural weaknesses through empirical research conducted with questionnaires distributed among 225 tax officers, accountants, and accounting executives and statistical processing of their response. The results were examined through descriptive analysis, segmented in seven theoretical domains based on the examination of both audit literature and the present taxation state of Greece. The findings reveal that structural problems remain unresolved within the Greek tax system. However, it is understood that issues of distrust toward the taxation system may hinder harmonization processes.
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Švecova, Ļubova. „TAX FRAUD PHENOME: QUALIFICATION DUE TO CRIMINAL LAW IN FIELD OF VAT“. Administrative and Criminal Justice 3, Nr. 76 (30.09.2016): 29. http://dx.doi.org/10.17770/acj.v3i76.2862.
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In the present article the author has considered in a concentrated form the essence of the tax fraud phenomenon, the responsibility for which is determined by the legislation, both in administrative and criminal order – in accordance with 218 (tax avoidance) and 177 (fraud) acts. The aim of the present research is to consider the problems of tax violation, to systematize the issues related to the qualification of criminal acts in the area of taxation at establishing the fact of fraud with value added tax. The author systematized the elements of criminal acts’ compounds - fraud and tax evasion, the importance of the aspect of separating fictitious and real transactions during their classification, as well as addressed issues related to the offense ascertaining at the stage of its ending, in case of fraud with value added tax. There have been no previous investigations found on researching the phenomenon of tax fraud in Latvia through the prism of analysis of prevalence cause, types on manifestation of the phenomenon and ways of preventing and dealing with it. While researching the phenomenon of tax fraud, the author intends to examine the problem in greater details. The main conclusion, which relates to fraud with value added tax, is the fact that the Law system on Value Added Tax itself enables the unfair taxpayer to commit fraud. The lack of clear approach and criteria for the qualification of tax fraud has a negative impact on the effectiveness of preventing and dealing with this criminal act.
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Rahmi, Namira Ulfrida, Tio Hadi, Susilawati Susilawati, Widia Widia und Adam Fredy. „Pengaruh Kompetensi,Akuntabilitas, Penerapan Kode Etik, dan Gaya Kepemimpinan terhadap Kualitas Audit di Kap di Medan“. Owner 5, Nr. 2 (13.08.2021): 607–19. http://dx.doi.org/10.33395/owner.v5i2.414.
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Various cases that occurred in KAP are evidence of problems in the KAP environment that affect the quality of auditors in conducting audits. In conducting audits, independent auditors are required to observe professional principles, including professional responsibility, public interest, integrity, objectivity, competence, and professional prudence. However, various cases that arise within the Public Accounting Firm are one of the reasons for the reduced public trust in Public Accounting Firm services, one of which occurred in the case of violations committed by Hasnil M Yasin & Partners where the director of this Public Accounting Firm committed income tax evasion. in Langkat Regency under the demands of the Public Prosecutor Service along with the Langkat regional secretary Surya Djahisa. Hasnil is suspected of committing a criminal act of corruption that resulted in a loss of state funds of 1 billion rupiahs, therefore the researchers conducted tests in assessing competence, accountability, the application of the Code of Ethics and Leadership Styles that affect the quality of audits at KAP Medan city. The population and samples were taken with the saturation technique. The data analysis model uses structural models, measurement models, path diagram designs, conversion of path diagrams into a system of equations, estimates, the goodness of fit, and others to get the desired results with the help of the WrapPls program. The results showed that the competence, accountability, and code of ethics of Medan public accountants did not affect audit quality. Leadership style has an effect on audit quality at KAP Medan City.
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Rzhanitsyna, Lyudmila, und Sergey Rybalchenko. „Improving the situation of children in divorced families — the way to reduce poverty in Russia“. Population 24, Nr. 1 (30.03.2021): 24–32. http://dx.doi.org/10.19181/population.2021.24.1.3.
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The level of child poverty in Russia is almost twice the national poverty rate. According to UNICEF's definition, "children living in poverty are those who are deprived of the material, spiritual and emotional resources necessary for survival, development and prosperity, which deprives them of the opportunity to enjoy their rights, to reach their full potential and to participate as full and equal members of society". One of the reasons for child poverty in Russia is the evasion of parents living separately from children from paying child support. The total alimony debt in Russia reached 156 billion rubles in 2020 and continues to grow. According to Rosstat and the Accounts Chamber of the Russian Federation, one in five children under the age of 16, for whom there is arrears on alimony payments appointed by the court, does not receive money. That's almost 1.5 million children. The Family Code of the Russian Federation has established the right of every child to receive maintenance from parents, and children should not experience deprivation due to their parents' irresponsibility, otherwise society and public authorities should be obliged to take special care of children, who do not have sufficient means of subsistence. This algorithm of actions is also contained in paragraph 4 of Article 67.1 of the Constitution of the Russian Federation — the State takes over the responsibilities of parents in relation to children left without care. To achieve the national goal of reducing the level of poverty, fundamentally new approaches to the system of alimony recovery are required, including creation of a State Alimony Fund in Russia, as well as improving the value of the child's quality of life in the eyes of parents and society, strengthening the moral responsibility of parents for children.
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Babayan, S. L., I. A. Lakina und L. P. Pitkevich. „Improving of Legislation Establishing the Responsibility of Convicted Persons Recognized as Drug Addicts for Evading the Obligation Imposed on Them by the Court to Undergo Drug Treatment and Medical and (or) Social Rehabilitation“. Rossijskoe pravosudie 12 (13.11.2020): 92–99. http://dx.doi.org/10.37399/issn2072-909x.2020.12.92-99.
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Fixing norms in the criminal law sentencing a person who has been drug addicts, according to which the court along with certain types of punishments not related to imprisonment, can lay on a sick addiction a duty to undergo treatment for drug and medical and (or) social rehabilitation, and monitoring of specified governmental prisoners has been stipulated in article 72.1 of the criminal code, introduced by Federal law No 313FZ of 25 November 2013. This provision in the criminal legislation of the Russian Federation was the result of the state's response to a significantly increased number of people suffering from this disease and the need to counteract these processes. This measure of influence on convicts in the criminal, criminal procedure and criminal enforcement legislation of the Russian Federation for such a short period has become firmly established in judicial and criminal enforcement practice, in this connection, the need to improve the effectiveness of its appointment, execution and detention is being updated. In this regard, a study was conducted on the organization and implementation of control over the execution of convicts' obligations to undergo drug treatment and medical and (or) social rehabilitation, during which a survey was conducted of employees of the FKU UII and their branches in 28 territorial bodies of the Federal penitentiary service of Russia. As a result, research has shown that the majority of employees agree that it is necessary to provide for a provision in the penal enforcement legislation that a convicted person is considered to be evading treatment for drug addiction and medical and (or) social rehabilitation if, without refusing to undergo them, he does not visit or voluntarily left a medical institution and a medical or social rehabilitation institution, or twice failed to comply with the prescriptions of the attending doctor, or continues to use narcotic drugs or psychotropic substances or new potentially dangerous psychoactive substances. It is also important to note that in the case of malicious evasion of a convicted person recognized as a drug addict from the obligation to undergo treatment for drug addiction and medical and (or) social rehabilitation, such a convicted person should be brought to criminal responsibility.
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Lepina, T. G. „PECULIARITIES OF PENALTIES TO MINORs RELATED TO the LABOR ACTIVITY“. Proceedings of the Southwest State University 21, Nr. 1 (28.02.2017): 184–90. http://dx.doi.org/10.21869/2223-1560-2017-21-1-184-190.
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The article deals with the institution of compulsory work applied to minors, because at present this type of punishment attracts attention of scientists and practitioners. The advantage is that teenagers who commit crimes, which are of no great public danger, have a real opportunity to improve in case they are isolated from the society. However, there are also problems of applying punishment in the form of compulsory community service work to minors. The analysis of the norms of the criminal and labor law in the part of regulating the procedure for appointing the specified punishment in relation to minors was carried out. Some interdisciplinary mismatches in this area have been identified, and possible solutions have been proposed. The question of expediency of using deductions in the amount of 5 to 20% of wages is analyzed. The opinions of both supporters and opponents of such measures are given. Some researchers believe that this provision of the law does not correspond to the principles of humanism, the differentiation of criminal responsibility and punishment. They suggest setting a maximum retention threshold of 10%. Scientists also discuss duration of this measure of punishment. In addition, the author draws attention to the problem of applying compulsory community service work to minors who study at school or institution of higher education. The paper highlights the problem of changing the punishment in case of malicious evasion of compulsory or corrective service work. At present, they can be replaced only by imprisonment. However, part 6 of Art. 88 of the Criminal Code establishes a ban on the appointment of liberty deprivation to a minor convicted person who committed a crime of small or medium gravity for the first time at the age of sixteen, as well as to other juvenile convicts who committed crimes of minor gravity for the first time. Therefore, it is not always possible to replace the corresponding punishments for imprisonment even if a teenager refuses to perform compulsory or corrective service.
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BRICK, HOWARD. „C. WRIGHT MILLS, SOCIOLOGY, AND THE POLITICS OF THE PUBLIC INTELLECTUAL“. Modern Intellectual History 8, Nr. 2 (28.07.2011): 391–409. http://dx.doi.org/10.1017/s1479244311000230.
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How are we to grasp the genealogy of the “public intellectual”? When, how, and at whose hands did this term first come into use, framing an ideal of democratic responsibility for those who devote their work life to fostering knowledge and criticism—an image usually raised as a reproach to academic insularity though also sometimes assailed for encouraging an evasion of scholarly rigor? At first blush, the phrase seems redundant: the emergence of “intellectual”simpliciteris usually linked to a particular episode—the Dreyfusards’ defense of the French republic—that already implied a commitment by writers, thinkers, and artists to political or civic action. From that time and place, the term traveled quickly across borders and before long to the United States, occasioning controversies from the start over who represented the “intellectual” as a social type and who did not, what activities or purposes best defined the role, and whether that role deserved respect, derision, or reinvention. To be sure, the social, cultural, and political world of “modern” societies has always featured individuals noted for scholarly, creative, speculative, or critical work that resonates with literate audiences attuned to key issues of the moment—whether such people were known as ministers,philosophes, journalists, poets, men or women of letters, Transcendentalists, or even, in some eighteenth-and nineteenth-century usages, natural philosophers or scientists. Nonetheless, the emergence of the noun “intellectual” (and its plural) from the early twentieth century, and its widening use since the 1920s, spawned a persistent and self-conscious discourse concerning the character, value or virtue of such figures. A skeptic might conclude that the addition of the modifier “public” has perpetuated old, tangled debates about intellectuals as such, without bringing with it much greater clarity. Words nonetheless are signs of historical troubles and social discontents. Excavating the usages of “public intellectual” over time can highlight some of the dilemmas that have confronted writers, critics, citizens, and political actors, past and present.