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In the European context where fiscal consolidation is required in many countries, tax non-compliance behaviour becomes a very relevant issue for governments and policy makers. In this paper, we aim at contributing to the assessment of tax non-compliance, by estimating individual measures of tax...
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Frontmatter -- Contents -- Introduction -- Part I: Theoretical Perspectives -- 1 Characteristics of Corporate Offenders -- 2 Theory of Offending Convenience -- 3 Corporate Deviance Accounts -- 4 Corporate Crisis-Response Match -- Part II: Empirical Studies -- 5 Telia Telecom in Sweden -- 6...
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