This study investigates psychological determinants of tax compliance, particularly the predictions of the Slippery … tax authorities determines voluntary tax compliance and that the perceived power of tax authorities to detect and penalize … tax evasion determines enforced tax compliance. While the predictions of the SSF have consistently been found in studies …

Zum WerkDie Compliance-Risiken des eigenen Unternehmens zu kennen ist Grundvoraussetzung für die Wirksamkeit jedes … Compliance-Programms. Wie jedoch Compliance-Risiken zu identifizieren, zu analysieren und zu bewerten sind, welche Möglichkeiten … bestehen, Compliance-Risiken zu steuern, ist vielen nicht bewusst. Praktikable Hinweise hierzu finden sich bisher weder in der …

employment as a result of their reporting. Against the backdrop of a current society heavily defined by compliance …-focused initiatives across organizations and industries that construct robust compliance programs, internal policies, and codes of conduct …, this Article highlights a significant gap in legal protections for would-be whistleblowers. While compliance initiatives …