All companies, regardless of their size, business model and scope of activities, must understand and comply with a plethora of laws and regulations in diverse areas such as employment, health and safety, intellectual property, real property, tax, antitrust, finance, securities law and consumer...

Purpose This paper aims to construct a conceptual framework which explains the relationship between governance of zakat institutions and zakat payment compliance by using the organisational legitimacy theory. Design/methodology/approach This paper adopts content analysis and a review of...

Corporate compliance programs have become increasingly criminalized. In the truest of ironies, companies have adopted compliance protocols that are motivated by and mimic application of the law they seek to avoid most. This approach to compliance — using the precepts of criminal enforcement...

This report discusses implementation of the compliance risk model (CRM) by Moldova’s tax department. The CRM has shown encouraging results in 2011, in terms of extra revenue. However, the assessment reports that for long-lasting impact, the model requires further improvement in taxpayer...

Citizen tax compliance significantly dictates governmental fiscal capacities. Recognizing this, understanding the determinants of tax compliance remains paramount. While existing literature frequently isolates and tests individual determinants such as audit likelihood, penalty structures, tax...

This technical assistance report on Vietnam focuses on tourism compliance improvement plan (CIP). The capacity development (CD) activity focused on identifying risks in the tourism sector and identifying information and data sources to enable completion of the tourism CIP in February 2023. All...

This report concerns the delivery of a tax administration mission to Moldova during February 8 - 21, 2012 by the Fiscal Affairs Department (FAD) of the IMF as a component of implementing FAD's technical assistance strategy for Southeast Europe

Charitable trust law authorizes surnamed trusts, and provides no convenient mechanism to force a name change even hundreds of years after the founder's death. Tax law treats the use of a surname as harmless. A founder's ability to surname can provide a significant benefit to the founding family...