...-time workers. Michael Levi can be contacted at: Levi@Cardiff.ac.uk © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Policing Tax fraud Corruption Prevention Fraud Cybercrime Pandemics COVID-19 Quantification of the problem...

... this study advanced. In a sense, this study examines the impact of the current law and the duty of the court to probe the merits of impeachable transactions. Practical implications The study would give the legislature food for thought and would also guide the courts with matters of tax fraud...

... conducted with different participants in the fight against tax fraud and statistical information. Findings This paper describes the recent evolution of the machinery for screening tax-related wrongdoings in France and in the UK. It demonstrates that whilst publicly calling for harsh punishment against...

...Nor Azrina Mohd Yusof; Ming Ling Lai Purpose – This paper aims to present an integrative model in predicting corporate tax fraud. Design/methodology/approach – This paper is grounded on three theories, namely, the theory of reasoned action, theory of planned behaviour and the “Fraud Diamond...