...Martha G. Suez-Sales; Katsuyoshi Okabe Purpose This study aims to use a neo-institutional framework to investigate the complexities of tax morale and its influence on tax evasion and compliance in Japan and the United States. It aims to advance theoretical understanding and contribute...

...Yoshihiko Kadoya; Mostafa Saidur Rahim Khan; Tomomi Yamane Purpose This study aims to examine the demographic, socio-economic and personality determinants of financial scams. Design/methodology/approach This study uses data on scams collected in Hiroshima prefecture in Japan for the analysis...

... worlds. The paper also describes in detail the actual harmful effects of Yakuza influence and also provides a cautionary note for foreign business ventures in Japan. Design/methodology/approach The paper offers an in-depth narrative description based on the author’s over 20 years’ experience...

... inconsistencies. This paper aims to study the theoretical and legal underpinnings, rightful recipients and the procedure for issuing sweat equity shares. Design/methodology/approach The authors choose the jurisdictions of India, the USA and Japan to study the problems plaguing issuance of sweat equity shares...

...Takeyoshi Imai Introduces the subject of asset concealment by remarking that hiding wealth derived from organised crime is common in East Asia, and can involve tax evasion, money laundering and bankruptcy. Reviews the amount of tax evasion in Japan, followed by recent statistics of money laundering...