Essays about: "tax crime"

Found 3 essays containing the words tax crime.

  1. 1. Accounting manipulation : analyzing corporate subsidy recipients during the covid-19 pandemic

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Henric Mörch; Hampus Hällgren; [2022]
    Keywords : accounting manipulation; fraud; earnings management; Benford’s Law; the Jones Model;

    Abstract : In response to the reported increase in accounting crime and suspected fraud in conjunction with the adjustment subsidies initialized during the covid-19 pandemic of 2020, we conducted a study examining accounting manipulation. Based on an explanatory theory for fraud, the Fraud Triangle, we theorize that the financial circumstances that companies experienced during the pandemic and the government subsidies created an environment where accounting manipulation could occur. READ MORE

  2. 2. Saying & Doing – Two separate things?: A study in how taxpayers’ behavior is affected by tax morale.

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Niklas Bonnier; Emelie Kullenberg; [2010]
    Keywords : tax morale; fixed effects; tax evasion;

    Abstract : The subject of tax morale and tax compliance has become one of increasing attention from an economist’s point of view. Tax evasion amongst private people is a crime that is estimated to cost the government around 22 billion SEK every year. READ MORE

  3. 3. Voting - Relationship between economic factors and the probability to vote on populist parties : A study of 2006 Swedish election to parliament

    University essay from IHH, Nationalekonomi

    Author : Kristof Pete; [2007]
    Keywords : economic voting; populism; voting behaviour; political competition; ekonomisk röstning; populism; röstningsbeteende; politisk tävlan;

    Abstract : The purpose of the thesis is to identify relationships between economic factors and the probability to vote on populist parties. The results are in turn based on the populist parties’ outcome in the 2006 Swedish election to parliament. READ MORE