The editor has assembled a stellar group of experts to write about their areas of expertise. Topics include bureaucracy, corruption and tax compliance, public finance in developing economies, taxation in several former Soviet republics, Eastern Europe and China, taxation in the enlarged European...

Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors...

This monograph offers a detailed analysis of the creation, pilot implementation, and possible wide adoption of the real property tax at the local level in China. Starting in 2003, as China’s economy gradually recovered from the Asian financial crisis that started in 1998, the real property...

1) Introduction; Domenico Siclari -- 2) AML Following the Risk-Based Approach; Pierpaolo Fratangelo -- 3) Beneficial Ownership and Effective Transparency; Roberto Formisani -- 4) AML and Network of Agents; Domenico Siclari -- 5) Risk Assessment; Pierluigi Tonnara -- 6) Tax Crimes Inclusion in...

Auslandsvermögen aus Sicht des deutschen Steuerrechts -- Fiskalische Fesseln in Deutschland -- Entdeckungsrisiken für unversteuerte Auslandsvermögen -- Argumente für die Legalisierung unversteuerter Auslandsanlagen -- Der Straftatbestand der Steuerhinterziehung -- Weitere strafrechtliche...

Das Thema ist von höchster Brisanz in Unternehmen, da ein fehlendes oder unzureichendes Anti-Fraud-Management längst kein Kavaliersdelikt mehr ist. Das Buch beschreibt den nationalen und internationalen rechtlichen Rahmen und die Besonderheiten für den Berufsstand der Wirtschaftsprüfer und...

At a time when Congressional investigations have taken on added importance and urgency in American politics, this book offers readers a rare, insider’s portrait of the world of US Congressional oversight. It examines specific oversight investigations into multiple financial and offshore tax...

Ausgangslage -- Grundlagen zum Phänomen Wirtschaftskriminalität -- Tax Fraud -- Unternehmen im Fokus von Geldwäscheaktivitäten -- Berufliche Anforderungen an den Steuerberater und Wirtschaftsprüfer -- Strafrechtliche Rahmenordnung und Selbstregulierung -- Forensic Accounting -- Anti-Fraud...

Preface -- 1 Introduction -- 2 Defining and Measuring Undeclared Work -- 3 The Size of the German Shadow Economy and Tax Morale According to Various Methods and Definitions -- 4 Deterrence in Germany: A Primer -- 5 Design of the Survey -- 6 The Incidence of Undeclared Work -- 7 The Extent of...