...Emmanuel Ofori; Maxwell Oduro Appiah Purpose This study aims to examine the financial investigation system in Ghana in relation to tax evasion and money laundering practices among multinational corporations (MNCs). Design/methodology/approach The study adopted the qualitative case study design...

...Deen Kemsley; Sean A. Kemsley Purpose This paper aims to determine whether tax evasion savings qualify as unlawful proceeds for money laundering purposes. Litigators, regulators and academics have debated the question for decades. A common argument is that tax evasion allows a bad actor to save...

... between tax collection efficiency and tax evasion. The study also examines the link between tax collection efficiency and a proxy for tax evasion through anti-corruption efforts. Design/methodology/approach The study assumes that tax collection is a function of gross domestic product (GDP), population...

...Abhiyan Upadhyay Purpose The purpose of this paper is to understand the financial opaqueness established through offshore businesses and financial secrecy through the requirements of information exchanges, and their deadly combination for facilitating money-laundering activities and tax evasion...

... Limited Licensed re-use rights only Shadow economy Underground economy Dirty money Tax evasion Illicit income Aluko and Bagheri (2012) investigated the impact of the economic and political system of Nigeria on money laundering. Their findings indicate that developing countries have...

... laundering risks and disclosure obligations. Money laundering Irresistible inference Burden of proof Tax evasion In money laundering cases, the Prosecution must prove beyond a reasonable doubt that the property alleged to have been laundered actually is or represents property obtained...

.... Asset tracing Money laundering Proceeds of crime Criminal evidence Tax evasion When the proceeds of criminal conduct are present in a mixed fund, the entirety of the mixed fund is “criminal property” for purposes of the money laundering offences under the Proceeds of Crime Act 2002 (c.29...

...Dodik Ariyanto; Gusti Ayu Putu Weni Andayani; I. Gusti Ayu Made Asri Dwija Putri The purpose of this study is to evaluate the influence of justice, culture and love of money on ethical perceptions about tax evasion. As well as gender will strengthen the influence of justice, culture and love...

...John Kwaku Amoh; Babonyire Adafula The study used time series data sourced from world development indicators and Bank of Ghana covering the period 1990-2015 to estimate tax evasion from the underground economy using an autoregressive distributed lag model drawing on the currency demand...

...Simon James; Robert W. McGee; Serkan Benk; Tamer Budak Serkan Benk can be contacted at: serkanbenk@yahoo.com © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Numerous studies have been done on various aspects of tax evasion in recent...

...John Kwaku Amoh; Abdallah Ali-Nakyea John Kwaku Amoh can be contacted at: john.amoh@upsamail.edu.gh © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only The purpose of this study is to examine the corruption-tax evasion nexus...

... findings is that 30 per cent of the TG in a given country is determined by the TTR, which – for the first time – provides empirical proof that tax policy (as part of overall economic policy) plays an important role and that it may determine the fiscal effectiveness of a given country. Tax evasion Tax...

...Ines Amara; Hichem Khlif Corruption is defined as an operation in which one agent typically pays a sum of money or performs a service in exchange for an illicit act by a public official (Andreoni et al., 1998). Mugarura (2016) suggests that financial crime and tax evasion...

... Emerald Publishing Limited Licensed re-use rights only Poland Tax evasion Shadow economy Undeclared work Tax avoidance Informal labour market H0 H26 O17 Despite this array of adverse consequences, the shadow economy does have its bright sides. With the creation of low...

...Georgios L. Vousinas Purpose This paper aims to bring into surface two major socioeconomic problems of Greece, tax evasion and shadow economy. Design/methodology/approach It examines the determinants and the factors that led to the formation and expansion of tax evasion and subsequently...

...Derek Adetokunbo Obadina Derek Adetokunbo Obadina can be contacted at: tokunbo.obadina@yahoo.com © Emerald Group Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only This paper aims to examine the Nigeria’s approach for tackling tax evasion...

... by criminals (BSIA, 2009). For instance, it was reported in 2006 that the number of CIT attacks increased exponentially in the UK. According to the Home Office: Cash Tax evasion Money laundering Organised crime Electronic payment system Conventional approaches to money laundering have been...

...Serkan Benk; Tamer Budak; Serap Püren; Mete Erdem Purpose – The aim of this study is to investigate Turkish taxpayers’ perception of the severity of tax evasion relative to other crimes and violations. Design/methodology/approach – A questionnaire survey was administrated to 475 Turkish...

... objective is to identify tax evasion, as the problem of all the EU countries, answering the questions how better combat the tax fraud. Design/methodology/approach – Estimates of the shadow economy for all 28 European Union countries and other three countries from Europe, i.e. Norway, Switzerland...

.... They are created for systematic laundering of revenues from tax evasion, tax fraud, corruption and criminality across the post-Soviet space, and also globally. Research limitations/implications – This study implies that TBML for the post-Soviet space is a specialized industry, hosted by collaborating banks...