Purpose: The aim of this paper is to evaluate contrasting ways of tackling self-employment in the informal sector. Conventionally, the participation of the self-employed in the informal sector has been viewed as a rational economic decision taken when the expected benefits outweigh the costs,...

Using data that was gathered as part of the World Values Survey, the present study examines the opinions on the ethics of tax evasion that were gathered from a wide demographic of respondents in 13 European countries. The sample size was more than 18,000 The study found that, although tax...

Intro -- Contents -- Notes on Contributors -- Chapter 1: Introduction -- Notes -- Chapter 2: The CDD Obligations Following a Risk-­Based Approach -- 2.1 Introduction -- 2.2 A New Approach to ML and TF Risks -- 2.3 The CDD -- 2.4 Risk Assessment and the Risk Profile of Customers -- 2.5...

This paper explores the connection between the proliferation of cashless, or e-money, payments and value-added tax (VAT) compliance. We present both visual and descriptive evidence that illustrates a negative correlation between e-money use and VAT evasion, proxied by the VAT compliance gap for...