... of cognition in the study. Findings To reduce the number of administrative offences in the field of taxation, the study proposed the introduction of an open source of financial information on the income and taxes of tax collectors. The novelty of the research lies in the fact that taxation...

... The results of the study showed that the age at first engagement, educational status, offender’s immediate economic situation and previous experience of the offender were the perceived reasons in one’s major property crime offending. However, average monthly income, peer effect and family structure (grown up...

...Fernando Antonio Ignacio González Purpose This paper aims to detect anomalous data in income reports of Argentina, including personal income – from a sample of households – and statements of public officials. Design/methodology/approach A widely known technique in forensic accounting...