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398  Articles
1 of 41 pages  |  10  records  |  more records»
ABSTRACTThis study aims to examine the effect of gender, religiosity, and love of money on ethical perception of tax evasion. The population of this study consist of undergraduate accounting students of private universities in Semarang,Central Java, Indon... see more

Tax evasion committed by taxpayers will reduce state revenues thereby hampering development activities. This tax evasion must be prevented so that the country's economy continues to grow and develop. This study examines the effect of gender on tax evasion... see more

This study aims to analyze the impact of probability of audit and Muslim's view of Allah on tax evasion behavior. There are two ways to deal with calrify the elments that impact the taxpayer's actions in conducting tax evasion, to be specific economic fac... see more

Widespread corruption in the Nigerian public service is having a far-reaching detrimental effect on the economy. Public officers and other policy makers that formulate socio-economic policies are the main perpetrators of corruption in Nigeria. This articl... see more

Multi-agent coordination mechanisms are frequently used in pursuit-evasion games with the aim of enabling the coalitions of the pursuers and unifying their individual skills to deal with the complex tasks encountered. In this paper, we propose a coalition... see more

Il lavoro discute l’importanza delle informazioni di dettaglio di tipo big administrative data per conoscere il fenomeno complesso dell’evasione fiscale e contribuire a disegnare strategie di contrasto più efficaci. Nello specifico, si discutono i risulta... see more

In questo lavoro si fornisce un’introduzione al numero speciale che ha l’obiettivo di esaminare le caratteristiche e le criticità del sistema tributario in Italia, fornendo anche alcune proposte di revisione dell’attuale impianto che vede Irpef e Iva, tra... see more

Aiming at intercepting a hypersonic weapon in a hypersonic pursuit-evasion game, this paper presents a fractional calculus guidance algorithm based on a nonlinear proportional and differential guidance law. First, under the premise of without increasing t... see more

This study empirically investigates the impact of improving income-detectiontechnology, as well as a variety of other factors, on aggregate income taxevasion. The study focuses on the U.S., using available data... see more

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