Search Results (89)

This paper mainly studies tax inspection decision-making technology, aiming to improve the accuracy and robustness of target recognition, state estimation, and autonomous decision making in complex environments by constructing an application that integrates visual, radar, and inertial navigation information. Tax inspection is a universally complex phenomenon, but little is known about the use of innovative technology to arm tax auditors with tools in monitoring it. Thus, based on the legitimacy theory, there is an agreement between taxpayers and the tax authorities regarding adequate compliance with tax legislation. The use of systemic controls by tax authorities is essential to track stakeholders’ contracts and ensure the upholding of this mandate. The case study is exploratory, using participant observation, and interventionist approach to a tax auditing. The results indicated that partnership between experienced tax auditors and IT tax auditors offered several tangible benefits to the in-house development and monitoring of an innovative application. It also indicates that OCR supports a data lake for inspectors in which stored information is available on standby during inspection. Furthermore, auditors’ use of mobile applications programmed with intelligent perception and tracking resources instead of using searches on mainframes streamlined the inspection process. The integration of professional skepticism, empathy among users, and technological innovation created a surge in independence among tax auditors and ensured focus. This paper’s contribution lies in the discussion of the enhancement of tax inspection through target recognition, drawing on legitimacy theory to rethink the relationship between taxpayers and tax authorities regarding adequate compliance with tax legislation, and presenting an exploratory case study using a participant observation, interventionist approach focused on a tax auditor. The implications of this study for policy makers, auditors, and academics are only the peak of the iceberg, as innovation in public administration presupposes efficiency. As a suggestion for future dimensions of research, we recommend the infusion of AI into these tools for further efficacy and effectiveness to mitigate fraud in the undue appropriation of taxes and undue competition. Full article

Bovine leukemia virus (BLV) is a retrovirus infecting several bovid species, notably Bos taurus, where it fulfills Koch’s postulates for pathogenicity. The virus primarily targets B-lymphocytes, establishing lifelong infections that remain mostly asymptomatic but can progress to lymphocytosis or lymphoma. Transmission occurs through live infected cells via blood, milk, or transplacental routes. Despite a robust antiviral immunity, BLV replicates by producing virions (i.e., the infectious cycle) or inducing mitosis of infected cells (i.e., clonal expansion). The immune system effectively controls the infectious cycle but fails to impede clonal expansion, leading to chronic immune activation and immunosuppression. BLV modifies the transcriptome of the host cell by expressing oncogenic factors (Tax), viral microRNAs and antisense RNAs. Leukemogenesis arises from cumulative alterations of the virus (e.g., 5′-end deletions of the integrated provirus and histone modifications of the LTR promoter) and the host cell (e.g., genomic mutations and favorable chromatin integration). This model underscores a unique persistence strategy, linking chronic infection, immune evasion, and slow multistep oncogenesis in the bovine host. Full article

This paper examines the changes in the level of informal and shadow economy, mapping their evolution within the EU and measuring their implications on economic growth. The study also addresses the issue of conceptual differences in the methodology for measuring these phenomena. We used a two-dimensional methodological approach, combining theoretical and empirical analysis. Initially, the bibliometric analysis—conducted exclusively on the Web of Science Core Collection to ensure methodological rigour, international comparability, and high-quality, standardised data—reveals the evolution of the subject and the inconsistencies in the conceptualisation and measurement of phenomena associated with the shadow economy. Subsequently, the normative analysis highlighted the most relevant norms, directives, and projects developed and applied at the European Union level to prevent and combat tax evasion activities. Finally, the empirical dimension of this study was conducted through structural equation modelling and fixed and random effects regressions, using data from the EU 27 member states for the period 2000–2022. Our results reveal a potential relationship between the level of scientific research and the prevalence of the shadow economy within EU countries and indicate a negative effect of the informal economy on economic growth, as undeclared work produces goods and services that are consumed in the informal economy and hinders economic growth. Since the level of the shadow economy has not decreased proportionally with the increase in the GDP per capita, we conclude that the efforts to combat the shadow economy are insufficient, and tax administration needs to be more drastic and efficient. Full article

This study explores the applicability of the Laffer Curve in the context of the European Union (EU) by analyzing the relationship between taxation and fiscal revenue across personal income tax (PIT), corporate income tax (CIT), and value-added tax (VAT). Utilizing a comprehensive panel data set spanning 1995 to 2022 across all 27 EU member states, the research also integrates the Bird Index to assess fiscal effort and employs advanced econometric techniques, including the Hausman Test and log-quadratic regression models, to capture the non-linear dynamics of the Laffer Curve. The findings reveal that excessively high tax rates, particularly in some larger member states, may lead to revenue losses due to reduced economic activity and tax evasion, highlighting the existence of optimal tax rates that maximize revenue while sustaining economic growth. By estimating threshold tax rates and incorporating the Bird Index, the study provides a nuanced perspective on tax efficiency and fiscal sustainability, offering evidence-based policy recommendations for optimizing tax systems in the European Union to balance revenue generation with economic competitiveness. Full article

Considered by some authors as blindsiding sustainable finance, tax evasion and avoidance represents a measurement problem. This research aims at measuring corporate tax avoidance as a risk continuum and at correlating this measure of risk with financial market risk, measured by average stock price volatility. This research is based on a first set of indicators of this risk continuum, and then improved by an analysis of the literature to take into account the recent implementation of related regulation, notably the GLOBE project of OECD. Indicators are contextualized to understand the complexity of the phenomenon. The risk continuum is broken down into four categories, corresponding to four levels of tax risk. This first test of risk continuum is realized with the Stoxx Europe 50 companies over five semesters, from 2023 to 2025. The average volatility of these categories of risk is measured. The least risky category has a lower volatility and some sectors are identified as specific. Risk factor analysis confirms the results. The last results are put in the perspective of the risk–return arbitrage and show another potential use of these results. Full article

The South African Value-Added Tax (VAT) Act exhibits an illogical structure for digital imports. The complexity of digital import taxation creates uncertainty and has an impact on compliance, resulting in tax avoidance and diminished tax revenues. This study analysed the organisational structure of digital imports in the VAT Act as a legally complex element. This study established that the organisation of the VAT on digital imports complicates legislation and introduces ambiguity, leading to increased tax evasion and compliance, as well as administrative expenses. This study employed existing guidelines to simplify the VAT Act and improve the organisational structure regarding the VAT implications of digital imports. The methods used included a qualitative research technique utilising a doctrinal approach, as well as applied research. This study is the first to apply Hassan, Bornman and Sawyer’s VAT simplification framework to South African digital imports. The guidelines developed by these authors encompass section grouping, headings and subheadings, and explicit signposting, which were implemented in this article to effectively demonstrate and simplify the VAT consequences for digital imports. A logically structured VAT framework will improve clarity in digital import compliance, thereby reducing tax evasion. Therefore, this study contributes to tax compliance theory by proposing that a reduction in complexity and improvement in transparency mitigate tax evasion. Full article

Digital transformation has been accelerating the development of the global tax landscape, giving multinational companies the potential to generate revenue from certain jurisdictions without any physical presence in the relevant countries. This condition has triggered global initiatives aiming to prevent cross-jurisdictional tax evasion through the Global Minimum Tax (‘GMT’) consensus. This study will discuss how tax incentive policies in Indonesia can face the challenges brought by GMT while guaranteeing a good business climate for foreign investors. A normative research method alongside a descriptive and comparative approach will be used to analyze regulations and tax policies on investment in Japan and Vietnam, highlighting learning opportunities for Indonesia. The results of our research show that Japan and Vietnam still use tax incentives as a means to attract foreign investors, but only as additional factors. In contrast, the a quo condition in Indonesia shows an attachment to tax incentives as the main stimulus of investment, despite Indonesia’s natural resources, human resources, and existing markets having the potential to become the main capital drawing interest from foreign investors. Furthermore, the adoption of GMT in Indonesia is currently at the ministerial regulation level and is still considered insufficient, since it is not in line with the hierarchy of law, both in terms of legal norms and the principle of legality in taxation. Thus, Indonesia needs to immediately shift its focus to alternative incentives and ensure the integration of GMT into the national law through the reformation of policies and rules and regulations concerning taxation and investment. Full article

This study investigates the factors influencing tax compliance among Greek entrepreneurs functioning within a difficult fiscal landscape. Through a randomized field experiment, we analyze the effects of differing tax rates, audit likelihoods, and legal frameworks on compliance behavior. Utilizing regression analysis alongside robustness checks, our results indicate that greater transparency in audits and customized penalty systems markedly improve compliance rates. These findings highlight the critical role of cultural and regulatory elements in determining taxpayer conduct and provide valuable insights for policymakers in both national and international tax systems. This study contributes to the ongoing discourse surrounding tax evasion and compliance, positioning Greece as a potential reference point for comparable economies in the European Union. Full article

Managing risk, matching resources efficiently, and ensuring fair allocation are fundamental challenges in both finance and decision-making processes. In many scenarios, participants contribute unequally to collective outcomes, raising the question of how to distribute costs, benefits, or opportunities in a justifiable and optimal manner. This paper applies the Shapley value—a solution concept from cooperative game theory—as a principled tool in the following two specific financial settings: first, in tax cooperation games; and second, in assignment markets. In tax cooperation games, we use the Shapley value to determine the equitable tax burden distribution among three firms, A, B, and C, which operate in two countries, Italy and Poland. Our model ensures that countries participating in coalitions face a lower degree of tax evasion compared to non-members, and that cooperating firms benefit from discounted tax liabilities. This structure incentivizes coalition formation and reveals the economic advantage of joint participation. In assignment markets, we use the Shapley value to find the optimal pairing in a four-buyers and four-sellers housing market. Our findings show that the Shapley value provides a rigorous framework for capturing the relative importance of participants in the coalition, leading to more balanced tax allocations and fairer market transactions. Our theoretical insights with computational techniques highlights the Shapley value’s effectiveness in addressing complex allocation challenges across financial management domains. Full article

This article critically examines the star persona of Lola Flores, an iconic Spanish flamenco artist, within the historical and political context of Francoist Spain (1939–1975). It argues that Flores’s carefully constructed star image not only persisted into post-Franco Spain but also served as a covert vehicle for the continued propagation of National-Falangist Catholic ideology. The article primarily focuses on two major productions: the book Lola en carne viva. Memorias de Lola Flores (1990) and the television series El coraje de vivir (1994). Both portray a linear and cohesive version of her life from childhood to her later years, carefully curated to defend and rehabilitate her image. While many view Flores as a self-made artist, the article argues that her star persona was a deliberate construct—shaped by Suevia Films, a major Francoist-era film studio, and media narratives that aligned her with traditional gender roles, Catholic values, and Spanish nationalism. Despite emerging in post-Franco Spain, Flores’s narrative does not mark a rupture from the ideological frameworks of the past. Instead, it repackages Francoist values—particularly those surrounding patriarchal gender norms, suffering, and the glorification of sacrifice—to ensure her continued relevance. Suevia Films (1951) played a significant role in shaping her star persona as a symbol of Spanish folklore, aligning her with Francoist ideals of nation, Catholic morality, and submissive femininity. Her image was used to promote Spain internationally as a welcoming and culturally rich destination. Her persona fit within Franco’s broader strategy of using flamenco and folklore to attract foreign tourism while maintaining tight ideological control over entertainment. Flores’s life is framed as a rags-to-riches story, which reinforces Social Spencerist ideology (a social Darwinist perspective) that hard work and endurance lead to success, rather than acknowledging systemic oppression under Francoism. Her personal struggles—poverty, romantic disappointments, accusations of collaboration with the Franco regime, and tax evasion—are framed as necessary trials that strengthen her character. This aligns with the Catholic ideal of redemptive suffering, reinforcing her status as the mater dolorosa (Sorrowful Mother) figure. This article highlights the contradictions in Flores’s gender performance—while she embodied passion and sensuality in flamenco, her offstage identity conformed to the submissive, self-sacrificing woman idealized by the Francoist Sección Femenina (SF). Even in her personal life, Flores’s narrative aligns with Francoist values—her father’s bar, La Fe de Pedro Flores, symbolizes the fusion of religion, nationalism, and traditional masculinity. Tico Medina plays a key role by framing Lola en carne viva as an “authentic” and unfiltered account. His portrayal is highly constructed, acting as her “defense lawyer” to counter criticisms. Flores’s autobiography is monologic—it suppresses alternative perspectives, ensuring that her version of events remains dominant and unquestioned. Rather than acknowledging structural oppression, the narrative glorifies suffering as a path to resilience, aligning with both Catholic doctrine and Francoist propaganda. The article ultimately deconstructs Lola Flores’s autobiographical myth, demonstrating that her public persona—both onstage and offstage—was a strategic construction that perpetuated Francoist ideals well beyond the dictatorship. While her image has been celebrated as a symbol of Spanish cultural identity, it also functioned as a tool for maintaining patriarchal and nationalist ideologies under the guise of entertainment. Full article

Auditing stands to be a strong enforcement mechanism in bringing tax compliance, safeguards public revenue and is strongly influenced by communication between auditors and audited taxpayers. This present work studied the opinions of auditors of the auditing body of the Public Revenue Research and Assurance Services (Y.E.D.D.E.) in order to investigate the communication between them and the taxpayers in the context of the preventive audit. Primary research was conducted. Findings from previous research were utilized and a questionnaire was used to collect primary data. The survey was conducted all over Greece by randomly sampling 120 auditors. This study provides useful insights for policymakers and implies that investigating the causes of taxpayers’ aggressiveness, providing lifelong education to auditors, enhancing collaboration between auditors and the fairness and efficiency of the tax system would have a beneficial effect on the communication between tax auditors and taxpayers and thus on tax compliance. Full article

The world prevalence of the two types of authorized and fraudulent transactions makes it difficult to distinguish between the two operations. The small percentage of fraudulent transactions, in turn, gives rise to the class imbalance problem. Hence, an adequately robust fraud detection mechanism must exist for tax systems to avoid their collapse. It has become significantly difficult to obtain any dataset, specifically a tax return dataset, because of the rising importance of privacy in a society where people generally feel squeamish about sharing personal information. Because of this, we arrive at the decision to synthesize our dataset by employing publicly available data, as well as enhance them through Correlational Generative Adversarial Networks (CGANs) and the Synthetic Minority Oversampling Technique (SMOTE). The proposed method includes a preprocessing stage to denoise the data and identify anomalies, outliers, and dimensionality reduction. Then the data have undergone enhancement using the SMOTE and the proposed CGAN techniques. A unique encoder design has been proposed, which serves the purpose of exposing the hidden patterns among legitimate and fraudulent records. This research found anomalous deductions, income inconsistencies, recurrent transaction manipulations, and irregular filing practices that distinguish fraudulent from valid tax records. These patterns are identified by encoder-based feature extraction and synthetic data augmentation. Several machine learning classifiers, along with a voting ensemble technique, have been used both with and without data augmentation. Experimental results have shown that the proposed Soft-Voting technique outperformed the original without an ensemble method. Full article

This article summarizes the existing literature on the study of tax compliance at the individual and corporate levels and the investigation of the factors that shape and influence it. In addition, it assesses the relationship of digital transformation with the concept of tax compliance, as the former refers not only to the introduction of modern technological tools and procedures, but also to the shift of attention of tax administrations from ex post compliance and the imposition of fines, to voluntary compliance and the adoption of friendlier, cheaper and more efficient services for taxpayers. A special mention goes to the Independent Authority for Public Revenue of Greece, which, as the official tax authority, has introduced and continues to introduce innovative digital tools that increase tax revenues. Full article

This study investigates tax compliance patterns among individuals in Romania through a survey-based approach, aiming to comprehend factors influencing taxpayers’ behavior, including perception towards taxation, ethics, evasion, and public awareness. The insights garnered can inform policy decisions to enhance compliance rates. Additionally, it contributes to the tax compliance literature by examining unique Romanian context factors. The study delves into taxpayers’ opinions to discern specific views and behaviors within broader societal and economic transformations. A questionnaire was developed and administered online from April to June 2023, with a sample size of 185 respondents. A logistic regression model was constructed using the collected data to analyze the effects on tax compliance. The findings suggest that individuals comply with tax obligations when they perceive their contributions enhance public services and when the tax system aligns with their preferences. Surprisingly, a higher education level correlates with lower tax compliance, emphasizing the importance of targeted interventions and educational campaigns. This underscores the necessity for effective communication about the societal benefits of paying taxes. Policymakers should tailor awareness campaigns to inform higher-educated individuals about the significance of tax compliance and its impact on public goods. This ensures a more informed populace and promotes voluntary compliance with tax regulations. Full article

Pakistan’s economic growth has been hindered by various internal and external factors since its independence in 1947. This study aims to identify the root causes of these issues and provide a comprehensive understanding of the country’s economic situation. Internally, inefficient bureaucracy, corruption, inadequate support for small and medium enterprises (SMEs), labor market rigidity, tax evasion, and regional inequalities have impeded development. External factors such as political instability, terrorism, weak governance, foreign policy challenges, and insufficient infrastructure have discouraged investment and disrupted economic activities. Pakistan’s reliance on low-tech exports has also led to a loss of competitiveness in international trade. To revitalize the economy, the study suggests reforms in governance, bureaucracy, and infrastructure, with a focus on supporting SMEs, reducing corruption, and attracting investment. The adoption of circular economy (CE) practices, particularly through the use of recycled materials, is proposed as a viable pathway to enhance economic resilience and environmental sustainability. The study highlights the potential for integrating CE strategies, drawing from successful global practices, to address Pakistan’s economic and environmental challenges. However, the reliance on historical data and linear econometric models may not fully capture the evolving economic dynamics, necessitating further research incorporating real-time data and sector-specific approaches. Despite these limitations, the study provides actionable insights for policymakers, offering a framework for Pakistan and other developing economies to achieve sustainable growth. Full article