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Keywords: Income tax
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Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2008) 15 (3): 282–294.
Published: 18 July 2008
...Bashar H. Malkawi; Haitham A. Haloush Purpose The purpose of this paper is to examine income tax evasion in Jordan and set forth various cures for this problem. Design/methodology/approach The paper investigates the phenomenon of income tax evasion. In doing so, the paper reviews reports from...
Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2005) 12 (2): 123–130.
Published: 01 April 2005
...-invoiced import transactions may be utilised as a means to evade income taxes, launder money obtained from illegal activities, and facilitate capital ¯ight.1 See Chart 1 for examples of over-invoiced imports into the USA during 2001. Over-invoiced import prices may also serve as a justi®cation...
