This article synthesizes insights from deterrence theory and social psychology literature on retributive justice to develop and test a theoretical model which predicts how and why observers’ tax compliance intentions are influenced by knowledge of the punitive outcomes faced by individuals found guilty of tax fraud. We test our model experimentally on a sample of Canadian taxpayers and manipulate perceived responsibility for a fraud and whether a fraud perpetrator is punished. We show that observers’ tax compliance increases (...) when a fraud perpetrator is punished only when the perpetrator is perceived as blameworthy. The psychological process through which this positive influence operates is relatively complex, as it includes perceptions of punishment deservingness and affect. We also find that tax compliance decreases when a tax fraud perpetrator is unpunished, regardless of perceived blameworthiness. Our results are robust when we control for economic determinants known to influence fraud. The article concludes by discussing our findings’ implications for fraud research and policy. (shrink)

Evasion of value added tax (VAT) is a pressing criminal justice problem; however, there still are no theoretical studies on the specific nature of this offense and the basis of its legal evaluation. This article is an attempt to explain the preconditions of the origin of this type of fraud and its connection with the Value Added Tax Law, to formulate the conceptual understanding of the offense, to reveal the important aspects of its legal evaluation and to discuss relevant (...) examples from the case-law. The preconditions of VAT fraud lie in the legal nature of tax administration and the particularity of VAT regulation creating opportunities to abuse the right of deducting the overpayment from the budget or reducing the tax payable. The system of tax crimes stipulated in the Criminal Code is not sufficient to properly assess the impact and danger of VAT fraud. The judicial practice considering VAT deception as property fraud is theoretically justified and welcome. (shrink)

This paper explores recent tendencies in the area of tax fraud. The paper stresses the importance of social norms and institutions and highlights the relevance of extending the standard theories of tax fraud which is based on a narrow deterrence concept. The paper also refers to underexplored topics that require further investigation such as the relevance of rewards, social interactions, and tax complexity stressing also the importance of moving more strongly into business tax fraud, exploring also the (...) interactions within a firm. In addition, further work is also needed at the empirical level to better understand the causes and consequences of tax fraud. The review also shows the usefulness of applying a multi-faceted and interdisciplinary approach. (shrink)

The techniques that some large multinational corporations use to reduce their tax liability have come under increasing public scrutiny in recent years, alongside governmental investigations and international commitments aimed at curbing opportunities for tax avoidance. Although discussion of tax avoidance activities, and their regulatory responses, is often conducted with reference to moral concepts, philosophical analysis of the ethics of multinational tax avoidance remains limited. In particular, the virtue ethics tradition that emphasises the agent and the performance of specific roles has (...) not been considered in detail. This paper examines how the contemporary virtue ethics of Alasdair MacIntyre can be applied to the issue of multinational tax avoidance, and considers the role that accountants play in these activities. It argues, firstly, that MacIntyre’s approach provides a more useful philosophical analysis of the issue and, secondly, that the main parties involved are likely to agree with the main tenets of this approach. The paper also contributes by reconceptualising, using MacIntyre’s scheme, the issue of tax avoidance in relation to Donald Cressey’s ‘fraud triangle’. (shrink)

Although ethics research shows that prospective penalties for tax fraud can increase taxpayers’ compliance with tax laws, we do not have a clear understanding of how perceptions of penalty severity impact tax compliance. To address this gap, I first conduct a survey to establish what propriety of penalty severity encourages compliance. I then examine experimentally whether taxpayers’ compliance is jointly influenced by penalty severity and social norms. I expect social norms to moderate the impact of penalty severity because social (...) norms provide a contextual cue about the scope and relevance of an ethical issue. Specifically, I expect that when taxpayers anchor (do not anchor) on information about social norms, the positive impact of penalty severity on tax compliance is suppressed (not suppressed). My results are as predicted. I conclude that governments can increase compliance with tax laws by imposing appropriately severe tax fraud penalties and carefully considering the release of information related to compliance norms. (shrink)

Public and government outrage over recent tax fraud and tax shelter cases led to significant changes in the preparer penalty laws under the Small Business Work Opportunity Act of 2007. This study experimentally examines the effectiveness of the revised preparer penalty provisions at reducing tax preparer aggressiveness. Specifically, we examine the impact of two significant components of the changes to the preparer penalty provisions - the increase in penalty amount and the increase in the likelihood of sustaining the tax (...) position required to avoid penalty imposition (required likelihood threshold) - on tax preparers’ willingness to (1) recommend an uncertain position and (2) sign a tax return containing an aggressive position. The results suggest that both the increase in penalty amount and the increase in required likelihood threshold reduce tax preparers’ willingness to recommend an uncertain position and/or sign a tax return containing an aggressive position. Of the two components, the results indicate that the increase in required likelihood threshold is more effective at reducing tax preparer aggressiveness than the increase in penalty amount. Congress may want to rethink its recent decision to reduce the required likelihood threshold for many of the decisions that tax preparers make with their clients. (shrink)

This study investigates the key factors that elicit financial reporting fraud among companies in Malaysia. Using enforcement action releases issued by the Security Commission of Malaysia and Bursa Malaysia, we identify a sample of 76 firms that had committed financial reporting fraud during the period of 1996–2016. We use the fraud triangle framework and the Malaysian International Standards on Auditing 240 to identify the factors. Since the simple probit model fails to address the identification problem, we estimate (...) our results using a bivariate probit model. The new model estimates the effects of pressure, opportunity, and rationalization on the probability of fraud likelihood by disentangling the detection probability of fraud. Among several proxies used for pressure, our results suggest that aggressive tax reporting and financial difficulties increase the likelihood of fraud commission. In regard to opportunity, we find that dedicated institutional investors, independence of the board, effective audit committee, and the presence of a female on the board provide active monitoring and oversight in reducing fraud occurrence. Results for rationalization suggest that prior violations and frequent changes of external auditors increase the chances of fraud occurrence. This research offers possible insights to auditors, managers, and regulators to prevent, detect, and react to fraud. Specifically, it highlights the specific factors that may exacerbate the fraudulent intentions of firms. (shrink)

This paper analyses whether current explainable AI (XAI) techniques can help to address taxpayer concerns about the use of AI in taxation. As tax authorities around the world increase their use of AI-based techniques, taxpayers are increasingly at a loss about whether and how the ensuing decisions follow the procedures required by law and respect their substantive rights. The use of XAI has been proposed as a response to this issue, but it is still an open question whether current XAI (...) techniques are enough to meet existing legal requirements. The paper approaches this question in the context of a case study: a prototype tax fraud detector trained on an anonymized dataset of real-world cases handled by the Buenos Aires (Argentina) tax authority. The decisions produced by this detector are explained through the use of various classification methods, and the outputs of these explanation models are evaluated on their explanatory power and on their compliance with the legal obligation that tax authorities provide the rationale behind their decision-making. We conclude the paper by suggesting technical and legal approaches for designing explanation mechanisms that meet the needs of legal explanation in the tax domain. (shrink)

This study assessed the relationship between ethical reasoning and the decision to grant equitable relief using an innocent spouse vignette where a wife had partial knowledge of her husband''s tax fraud. A path model derived from various ethics theories was tested using a sample of 357 accounting, legal, and human resource professionals, and after careful examination of the measurement and structural relationships in the path model, the results provided partial support for the study''s hypotheses. Moral intensity was marginally associated (...) with an increased recognition of an ethical issue and positively related ethical judgments made in an innocent spouse situation, and moral intensity was also negatively related to the decision to grant relief. The ethical judgment variable was positively related to the decision to grant relief, while ethical issue awareness was marginally associated with the decision to deny relief. The implications of these findings are discussed, along with the limitations of the study and suggestions for future research. (shrink)

This article assesses how good character is used to discount sentences in tax and benefit fraud cases in Aotearoa New Zealand. Four factors are highlighted. The first is a focus on neoliberal priorities that privilege “good citizens” who are primarily tax fraudsters, with the provision of sentence discounts to ensure the offender can remain in employment. The second is sentence reduction, which is primarily visible in tax cases when repayment of the outstanding funds is made. While the average value (...) of benefit fraud is less than a quarter of the average tax fraud, typically, money obtained from benefit fraud is used for living expenses and not available for repayment. Third, only tax fraudsters benefited from anticipated reparation, on the expectation from the court that this would occur after sentencing. Finally, the ways in which prior tax offending is classified leave tax offenders in a stronger position to claim no prior offending and receive a sentence reduction for good character. These factors combine to result in unfair outcomes that benefit tax offenders. (shrink)

Conceptually, entrepreneurship is seen as the engine that drives a robust economy, promotes a favorable quality of life, and assures the availability of the attributes needed for meaningful living. However, like many popular concepts in this world, its limitations are normally not well acknowledged. A grouping of entrepreneurial ventures which has recently come into existence deals with the personal fiscal issues associated with the end-of-life phase of the human cycle. While generally praised as humanitarian services for society, that are assuredly (...) within legal bounds, these activities have potentially significant negative implications. When examined from an ethical perspective, some questionable practices became apparent. Three such undertakings in particular have to do with the terminally ill and are examined in this paper. The first, viatical transactions, is defined as the transfer of a life insurance policy's ownership to someone who does not have an insurable interest in the life of the insured individual. The second, creative tax shelters for wealthy people involved in estate planning, involves hiring unrelated parties, particularly those who are young and in failing health, to do the dying for the principal. The third, mind games, involves curtailing the use of medical resources for the dying. The justification for this is rationing scarce medical resources. (shrink)

According to the Catholic Social Teaching, tax evasion is ethically reprehensible and people who do it commit sin. The Catholic Church based its opinion first of all on the Holy Scripture (the teaching of Jesus, St. Peter’s and St. Paul’s). Also pope John Paul II, primate of Poland Stefan cardinal Wyszyński and Joseph cardinal Höffner objected to tax frauds. The survey was conducted among the students of the University of Lodz and of the Medical University of Lodz. Its aim was (...) to examine the students’ opinion about tax evasion. The students’ answers were grouped with regard to church attendance in order to trace if there exists a correlation between church attendance and tax morality. Statistical analysis indicated a connection between church attendance and tax morality. The highest tax morality was noticed in the group of regularly practising Catholics, a bit smaller in the non-practising or unbelieving group of people and the least tax morality was noticed among the irregularly practising group of Catholics. According to the students’ opinion, the main reason to pay taxes is for fear of financial sanction. Among other reasons the respondents listed that it is a national duty or that it is necessary to cover national expenditures. It is optimistic, however, that most of the students declared to pay the taxes fairly, if they run their own corporations in the future. (shrink)

Despite the immense societal importance of ethically designing artificial intelligence, little research on the public perceptions of ethical artificial intelligence principles exists. This becomes even more striking when considering that ethical artificial intelligence development has the aim to be human-centric and of benefit for the whole society. In this study, we investigate how ethical principles are weighted in comparison to each other. This is especially important, since simultaneously considering ethical principles is not only costly, but sometimes even impossible, as developers (...) must make specific trade-off decisions. In this paper, we give first answers on the relative importance of ethical principles given a specific use case—the use of artificial intelligence in tax fraud detection. The results of a large conjoint survey suggest that, by and large, German respondents evaluate the ethical principles as equally important. However, subsequent cluster analysis shows that different preference models for ethically designed systems exist among the German population. These clusters substantially differ not only in the preferred ethical principles but also in the importance levels of the principles themselves. We further describe how these groups are constituted in terms of sociodemographics as well as opinions on artificial intelligence. Societal implications, as well as design challenges, are discussed. (shrink)

The ethical climate in Turkey is beset by ethical problems. Bribery, environmental pollution, tax frauds, deceptive advertising, production of unsafe products, and the ethical violations that involved politicians and business professionals are just a few examples. The purpose of this study is to compare and contrast the ethical beliefs of American and Turkish consumers using the Ethical Position Questionnaire (EPQ) of Forsyth (1980), the Machiavellianism scale, and the Consumer Ethical Practices of Muncy and Vitell questionnaire (MVQ). A sample of 376 (...) subjects that consists of American consumers (n = 188) and Turkish consumers (n = 199) was used to compare the ethical beliefs and practices of the two samples. The MANOVA results for the two nationality groups found that five out of six criterion variables differed between the two groups. The implications of this study are intended to assist marketers to develop strategies that suit a particular market and lessen their risk of entry. (shrink)

My name is Doug Adam. I am a convicted felon. I turned myself in, in mid-1987, to a U.S. attorney in New York, pleading guilty to felony charges of tax fraud and fraud on a mutual fund. It leftme scared to death, millions of dollars in debt, with no job, and at the age of37 back living with my parents while I awaited sentencing. What began then was a painful process of self discovery. After thriving on competition and (...) perfection all my life, how could I admit I wasn't perfect? Perfection wasn't even close. I was a felon. (shrink)

Consumer boycotts have become a frequent form of social protest in the digital age. The corporate malpractices motivating them are varied, including environmental pollution, lack of minimum labour standards, severe mistreatment of animals, lobbying and misinformation campaigns, collaboration or complicity with illegitimate political regimes, and systematic tax evasion and tax fraud. In this article, I argue that organised consumer boycotts should be regarded as a legitimate and purposeful instrument for structural change, provided they conform to a number of normative (...) criteria. In order to show this, the practice and empirical context of consumer boycotts are first outlined. I then lay out and refute three general objections to this practice. Although each of these objections fails, their discussion generates insights concerning the normative standards with which boycotters must comply if they want their campaigns to be both legitimate and successful. These normative criteria are detailed along the lines of two guiding principles, proportionality and transparency. In the final step, I elaborate on structural change as the deeper purpose of consumer boycotts. (shrink)

This study is the first to examine the relationships among Machiavellianism, social norms and taxpayer intentions to fraudulently overstate their deductions. We theorize and empirically document that high Machiavellian taxpayers report significantly less ethical social norms, suggesting that reported social norms are influenced by cognitive biases such as social projection and Machiavellian cynicism; reported social norms are, in general, significantly associated with tax evasion intentions; social norms partially mediate the relationship between Machiavellianism and evasion intentions. Our findings imply that experimental (...) research that controls for key personality traits such as Machiavellianism will be necessary to test the effectiveness of potential interventions designed to enhance social norms and tax compliance. Our findings also raise questions regarding the validity of certain social norm measures used in recent studies, particularly in the case of high Machiavellians. In contrast to much prior research, gender was not associated with the likelihood of committing tax fraud in our multivariate models, suggesting that the higher levels of tax compliance often associated with females may be eroding. (shrink)

The authors empirically examine the nature and extent of ethical problems confronting senior level AICPA members (CPAs) and examine the effectiveness of partner actions and codes of ethics in reducing ethical problems. The results indicate that the most difficult ethical problems (frequency reported) were: client requests to alter tax returns and commit tax fraud, conflict of interest and independence, client requests to alter financial statements, personal-professional problems, and fee problems. Analysis of attitudes toward ethics in the accounting profession indicated (...) that (1) CPAs perceive that opportunities exist in the accounting profession to engage in unethical behavior, (2) CPAs, in general, do not believe that unethical behavior leads to success, and (3) when top management (partners) reprimand unethical behavior, the ethical problems perceived by CPAs seem to be reduced. (shrink)

This work presents elements for an alternative operationalization of monitoring and diagnosis of multi-agent systems, developed in the context of compliance checking. In contrast to traditional accounts of model-based diagnosis, and most proposals concerning non-compliance, our method does not consider any commitment towards the individual unit of agency. Identity is considered to be mostly an attribute to assign responsibility, and not as the only referent to a source of intentionality. The proposed method requires as input a set of prototypical agent-roles (...) known to be relevant for the domain, and an observation, i.e. evidence collected by a monitor agent. We elaborate on a concrete example concerning tax frauds in real-estate transactions. (shrink)

Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débâcle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the (...) problems caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. (shrink)

Retraction note: Goenechea Domínguez, M. (2022). Factors involved in underground economy increase and analysis of concepts included. HUMAN REVIEW. International Humanities Revista Internacional De Humanidades, 14(4), 1-10. https://doi.org/10.37467/revhuman.v11.4137 The Editorial Office of Eurasia Academic Publishing Group has retracted this article. An investigation carried out by our Research Integrity Department has found a group of articles, among which this one is found, that are not within the thematic scope of the journal. We believe that the editorial process was manipulated and, furthermore, (...) acceptance decisions were made under possibly inappropriate peer review. (shrink)

Aunque la recaudación impositiva es y debe ser la principal fuente de financiación del Estado en su función de garantizar un mínimo de bienestar social a los ciudadanos, existen circunstancias que motivan al contribuyente a eludir sus obligaciones tributarias Esta situación, provoca graves consecuencias para la economía así como importantes ineficiencias en la asignación de recursos, de ahí la importancia de analizar los factores que la provocan de cara a intentar si no evitarla, reducirla en la medida de lo posible.

The "Ibercorp affair" was front-page news in Spain at various times between 1992 and 1995. In itself, there was nothing particularly new about it: a newly formed financial group engaged in legally and ethically reprehensible behaviour that eventually came to light in the media, ruining the company (and the careers of those involved). What aroused public interest at the time was the fact that it involved individuals connected with Spanish public and political life, the media and certain business circles. Above (...) all, it demonstrated the personal, economic, social and political consequences of a business culture based on the pursuit of easy profits at any price (what came to be known as the cultura del pelotazo or "culture of the fast buck"). Again, this is all too familiar in business ethics. But it served to goad Spanish society into a rejection of such behaviour. This article describes the facts and their ethical implications. (shrink)

This article reviews empirical research on social security and social welfare law. It identifies the efforts needs to be carried out to promote empirical research in this area of law and outlines an empirical research agenda of topics that should be given priority. The UK defines social security as based on five key benefits viz. social/contributory, categorical/universal, tax-based, and occupational/means-tested. This article focuses on the primary model of administrative justice. It is a three-fold: bureaucratic rationality/accuracy and efficiency; professional treatment/service; and (...) moral judgment/fairness, each pair in the order of a model and its corresponding legitimizing values, respectively. Research on social security fraud identifies a two-fold basis—reflexivity: reflection/introspection on fraudulent acts, anxiety: the extent of guilt and insecurity, post-action, and anticipation of conviction. Accordingly, based on a relative synthesis of both elements, there is a four-fold categorization which goes as follows: subversive, desperate, fatalistic, and unprincipled. (shrink)

In whose voice does the criminal law speak, and why does it matter? Miriam Gur-Arye argues that the answer to the first question depends on the kind of duty violated by the crime at issue. In some cases (say, election fraud or tax evasion), the criminal law speaks in the voice of the polity—but in other cases (say, murder or rape), it speaks in the voice of human beings. Or so argues Gur-Ayre. Not surprisingly, perhaps, a lot depends on (...) what one means by the voice of the criminal law. In this paper, I defend two related arguments. First, the criminal law typically claims to speak in the voice of the polity, even if, in practice, it often fails to do so. Second, where the criminal law does speak in the voice of the polity, its doing so can contribute to its own justification. (shrink)

The paper begins by emphasizing the fact that, on a historical scale, one can have several views of the relationship that has existed over time between ethics and capitalism, namely: missionary, ‘Nietzschean’, critical, and ‘regulatory’. It is argued that, nowadays, the capitalization of the contributions supplied, over time, by the four views embraces the form of two modern diametrically opposed perspectives, i.e.: on the one hand, there is the interpretation given by the neo-classical school of thought (mainstream economics) and, on (...) the other hand, it comes to the interpretation given by the Austrian praxeological economic school (libertarian economics). The emphasis of the analysis is put on the assertions developed by the last one, libertarian thinking, that insists on the necessity to operate with a well-defined distinction between the legal level of the matter, the ethical level and the moral one. At the core of the libertarian analysis there is the understanding of the capitalist system being naturally impregnated by ethical values. And this intrinsic ethical nature of capitalism is organically bound to the sphere of the ownership-type relationship. In line with the understanding of the economic system, based on the institutions of the free market as representing ethical capitalism per se, the paper argues that the realities of the world today show governmental interventionism as a main factor that supports non-ethical economic behaviour. As a consequence, the more limited government intervention is, the greater the chance of ethical capitalism, that is, voluntary, non-conflictual and non-aggressive economic market relationships. Under such conditions, a ‘minimal state’ institutional arrangement (that is, the legitimate use of power by the state is limited to preventing fraud or the use of force; it does not include the power to tax or to confiscate property) is the basic condition for the existence of an ethical capitalism that works, which is to say that the chance of an economic system based on ethical values stands in people’s willingness to be part of such an evolution in society that aims to minimise the role of the state. Further, the paper argues that any historical analysis on how societies asserted such a willingness outlines the expression of a secular and unshaken option for growing rather than diminishing state involvement in the economy. It is about people’s perennial preference for the state, namely for the organization of society based on state interventionism (respectively, their preference for the coercive order imposed by the state authorities, order based, through its own nature, on the subjugation of private property and the aggression against individual freedom), with a preference for the government intervention over the organization of a society based on free market functioning (which is equivalent, in fact, to their rejection of a voluntarily and spontaneously non-violent order, based on the observance of private property and individual freedom, brought about by the free functioning of markets). In the last part of the paper there are put forward for discussion the possible explanations for this perennial preference for non-ethical capitalism, the analysis focusing on two directions: firstly, on that of social ontology; and then, on that of human psychology. (shrink)

Without question, the libertarian vision that envisions the use of state power to control force and fraud as a proper governmental function is one piece of any comprehensive political theory. But the hard-line libertarian goes astray in finding this the sole function of government or in thinking that the maintenance of order is possible without the imposition of taxes. Rather, the case for taxation rests on the familiar view that state coercion is sometimes necessary to overcome coordination problems. The (...) justification for a minimal system of taxation therefore is that it provides more in benefits for the individuals taxed than they lose in revenue. Stressing the benefit shows the mistake in Nozick’s famous observation that taxation is “on a par” with forced labor. And the proper understanding of the logic of taxation shows the defects in the series of steps in demoktesis—or “ownership of the people, by the people, and for the people”—that Nozick offers to show how difficult it is to draw any clear line between taxation and slavery. (shrink)

Qutayba ibn Muslim al-Bāhilī is one of the leading soldier-bureaucrats of the Umayyads period. During the time he served as the governor of Khurāsān, he consolidated the Umayyad’s rule in Tokharistan and Transoxiana provinces, and expanded the borders of the state to China by conquering the Kashgar region. His activities for conversion of the people of the conquered regions have great importance in the history of Islam since the intense relations of the Turkish people with Islam fell upon the time (...) of his governorship. It is possible to argue that by introducing the religion to these people Qutayba had played an important role in their conversion to Islam. It is also known that he had sent a delegation to the emperor of China for the same purpose. However, despite all his achievements, it is seen that the academic studies about Qutayba in our country are very rare. Besides, some of the recent studies about him claim that he was a fraud, a trickster, and an untrustworthy person in his military activities; and had committed mass murders and massacres, persecuted innocent people, destroyed and burned the cities of conquered lands. In this article, it is examined that whether these claims and accusations have their justifications or not by consulting the main sources. In fact, what is expected from constructive criticism in this subject and every other area is to clarify the matter and make it more comprehensible of its context. However, it should not be forgotten that some conclusions over Qutayba in these studies might have been drawn to quickly in order to manipulate the conquest movements of the Umayyad period.Summary: The religious interaction and change taken place in the Arabian Peninsula with the emergence of Islam and with the political, military and cultural activities of the Muslims performed during the periods of Prophet Muhammad and the Rāshidūn (rightly guided) Caliphs had significant effects upon the lands of Iraq, Syria, Egypt and Khurāsān where the ancient civilizations located.The success made by the Muslim-Arabs in such a short time is accepted of course as one of the important events of world history. The message of Islam spread rapidly with their extraordinary efforts, and reached quickly in the early days of Islam to the Amu Darya/Oxus River, which is considered to be the natural border between the Iranians and the Turks (Iran and Turan).Although the Turks who had been struggling to dominate the region for centuries gained an opportunity with the disappearance of the Sasanian Empire from history, they could not take advantage of this new situation because of their lack of political unity and a strong state, and the power held by the regional Turkish Sultans were not enough to make their dominance happen. In this conjuncture, the Muslim-Arabs who appeared in the stage of history in a relatively late period but had the ideal of being a regional and a global power had rapidly realised their political and military activities called “conquest” in the Islamic historical sources. When it comes to the period of Caliph ʿUthmān, it is seen that the conditions were very suitable for passing to the east of the Oxus River where the Turkish elements lived intensively. At the time, the absence of a strong Turkish state in the region, and China’s occupation with its own internal problems made an important contribution for the Muslim-Arab capture of the region. In this region, which is called as “Transoxiana” in the Arabic sources, it is seen that the Turks organized their political structures as city-states and regional sultanates. In the north-eastern parts of this region, there was a strong Turkish State called the Turgish State and it provided political and military support to the people of the region who rebelled occasionally the Umayyads.After solving the internal problems of the state largely and suppressing some dangerous revolts, the Umayyad Caliph ʿAbd al-Malik ibn Marwān became capable of initiating military activities beyond the borders of the state. Nevertheless, the period when the actual conquests were made was the period of his son Walīd (86/705-96/715). It is seen that the conquests made in his time were permanent, and the people who lived in the conquered lands accepted Islam to a large extent. The conquest made during Walīd’s time which extended from Kashgar to the Pyrenees, realised at an unprecedented pace. The most important name for the eastern side of the conquests is undoubtedly Al-Ḥajjāj ibn Yūsuf. Ḥajjāj (75/694-95/714) who acted as the supreme governor of Iraq for nearly twenty years, had achieved important successes in the regions of Transoxiana and Sindh located in the eastern part of the country by the hands of his appointed governors. However, many governors appointed by him to Khurāsān from 75/694 to 86/705 with the hope of reaching his goals in the east could not meet his expectations because of the political, social and economic problems that existed throughout the country, and because of the resulting rebellions in the regions that these problems caused.These unwanted conditions continued to be seen in the region until he appointed Qutayba ibn Muslim as the governor of Khurāsān (86 / 705-96 / 715) who was one of the young commanders and administrators educated by Ḥajjāj personally. Qutayba known as having a close relationship with Ḥajjāj and consulting him when taking important decisions acted in this direction throughout the time he stayed in this position.It is known that the internal conflicts in the region continued during the time when Qutayba was appointed as the governor of Khurāsān. However, he had brought together northern and southern Arabian tribes living in the region with religious, political and economical suggestions and had succeeded in persuading them for military activities that he decided to operate beyond the Oxus. For the Umayyads, these military operations were justified, because the regional sultans who ruled in the western and eastern sides of the Oxus repeatedly violated the agreements they had made before. The tendency of the people of Turkic, Iranian, and Tajik origin who were the real owner of these lands and lived in both sides of the rich Oxus basin for many centuries to violate these agreements was in fact result of a great concern. They now realized that the Muslim-Arabs who followed a systematic settlement policy in the region came to their lands this time without any intention of going back. Even though Qutayba followed a fair and reasonable policy towards them, they violated their agreements with him, formed alliances among themselves and waged military campaigns against Qutayba not to be the subjects of any change in their religion, worldview, and perception of existence.Qutayba, who is believed to have spent his its utmost efforts to make the religion of Islam and the Umayyad political cause permanent in the region under these unfavourable conditions, has been recently criticized by some researchers. The criticisms intensify around the claims that he persecuted people, committed massacres, and behaved unfaithfully by breaking his promises that he made with people. From the perspective of our own times, it is possible to think that sometimes he had taken extreme measures in punishing the sultans and the persons who raised armed struggles against him and caused riots by violating the agreements. However, when the period is compared with the others, it can be easily said that the Umayyads showed in these and other remote areas a considerable amount of tolerance that they had never shown it in their internal conflicts. It is a known fact that he generally clashed with the ones who disrupted agreements, sought help from external forces, established alliances against them, and refused to pay taxes. Based on historical sources, it does not seem to be possible to say that while doing these activities in the region, Qutabya did not behave entirely in a way that his behaviour could be classified as massacres committed against innocent civilians. On the contrary, it is known that Qutayba had given many chances to the people of the region in administrative and military affairs. As a matter of fact, he ruled the city of Bukhara for 20 years with a Turkish ruler whom he appointed and supported, and he included in his army a union of twenty thousand cosmopolitan soldiers assembled from the people of Bukhara, Baykend, Chach and Samarkand and paid a regular salary to them.The fact that his grave known as the “Imam Shaykh Qutayba Tomb” was turned later into a shrine and visited by the people even today despite the passage of long centuries after his death shows that he has been loved by the people of the region and that they have always considered him as a conqueror-bureaucrat who spent his life for the ideals of his religion. (shrink)

This is the first book to take a comprehensive look at white collar criminal offenses from the perspective of moral and legal theory. Focussing on the way in which key white collar crimes such as fraud, perjury, false statements, obstruction of justice, bribery, extortion, blackmail, insider trading, tax evasion, and regulatory and intellectual property offenses are shaped and informed by a range of familiar, but nevertheless powerful, moral norms.

Dishonesty is ubiquitous in our world. The news is frequently filled with high-profile cases of corporate fraud, large-scale corruption, lying politicians, and the hypocrisy of public figures. On a smaller scale, ordinary people often cheat, lie, misreport their taxes, and mislead others in their daily life. Despite such prevalence of cheating, corruption, and concealment, people typically consider themselves to be honest, and often believe themselves to be more moral than most others. This book aims to resolve this paradox by (...) addressing the question of why people are dishonest all too often. What motivates dishonesty, and how are people able to perceive themselves as moral despite their dishonest behaviour? What personality and interpersonal factors make dishonesty more likely? And what can be done to recognize and reduce dishonesty? This is a fascinating overview of state-of-the-art research on dishonesty, with prominent scholars offering their views to clarify the roots of dishonesty. (shrink)

This question raised emotions in Poland in 2010-2012. They began with the statement by the Prime Minister in March 2010 that Poland was ready to participate in a program of assistance to Greece. It evoked very strong reactions – not only in debates in conferences halls and in professional journals, but also in the tabloids and on TV and the radio. It was not only politicians and academic experts in economics who took part in those debates, but also the editors (...) of the popular newspapers. The arguments “for” and “against” of different character were raised. Those “for” advocated on the grounds of the principle of solidarity, but also on the grounds of the principle of subsidiarity – arguing that the burden of the problem is beyond the possibilities of Greece to solve herself. They also raised the necessity to defend the endangered common good – the European Union, and argued that prudence advises earning reciprocation in case Poland meets problems in the future. Those “against” pointed out that it was immoral to expect that a much poorer society was expected to assist one that was better off. Another point raised in the debate was that it was the Greeks themselves, both the political elites and the society as such, who were guilty of creating Greece’s problems. The main problem was the institutions of the welfare state, developed beyond the capacities of the country. But there were also some more shocking reasons of the Greek economic problems – and among them massive tax-avoidance, unauthorized social benefits payments, and transfers of incomes to foreign bank accounts. There was also the manipulation of statistical data or even their falsification, by (or with the approval of) the government. Some participants in the debate raised the problem Greek frauds and social dysfunctions being very well known to the EU authorities, the partners of Greece in EMU and by the German and French commercial banks. So – following from the above – Poland should not participate in any programs of assistance to Greece, and the burden of the problem should rest on those who had been responsible for it or who had tolerated its growth because of expected profits. In other words: Greek society, its political elites and the banks and those countries that had tolerated the developments. The debate ended in Poland when the member-states of the EMU decided that they would take decisions concerning Greece within their own group. And it was decided that “troika” – representatives of the European Commission, ECB and IMF – would decide on the size of the assistance and of the conditions. Poland, as a member of the IMF, does in fact participate in the costs of the assistance programs, but this fact does not evoke great emotions. (shrink)

Curt Verschoor on Ethics is a compilation of the best business ethics columns that will continue for years forward to be of lasting educational value. In a company setting, the columns can function as the basis for discussion on proper business ethics. In academia, the columns can serve as assigned readings over significant ethics events and issues. Some topics that are covered in the columns include: value of a strong ethical culture, studies of ethical and unethical culture, public and management (...) accounting ethics, ethics of executive compensation, international ethics standards, fraud case studies, small organization fraud studies, regulation and enforcement, whistleblowing, sustainability and integrated reporting, tax avoidance issues, students. (shrink)

Depuis un siècle, l'inscription connue sous le nom de tarif d'Abydos excite la curiosité à cause des indications précises qu'elle nous livre sur le montant des taxes perçues au passage de 1' Hellespont ; cependant comme seule est conservée la fin du texte on ignore leur nature et en particulier la catégorie des bateaux qui devaient les acquitter. La mise en œuvre des sources épigraphiques, numismatiques, papyrologiques et législatives révèle que ce règlement exempte les naviculaires, commandant les bateaux chargés de (...) denrées annonaires, de toutes les taxes sauf deux, celles qui rémunèrent les agents chargés de contrôler la qualité des produits et de vérifier qu'aucun capitaine ne cherche à introduire en fraude des armes ou des personnes interdites de séjour dans la capitale. Le montant des taxes, identique pour tous les bateaux chargés d'une même denrée, permet en outre de déterminer la valeur du follis par rapport au sou et, ce faisant, la date du tarif. (shrink)

The night-watchman state of classical liberal theory, limited to the functions of protecting all its citizens against violence, theft, and fraud, and to the enforcement of contracts, and so on, appears to be redistributive.1 We can imagine at least one social arrangement intermediate between the scheme of private protective associations and the night-watchman state. Since the nightwatchman state is often called a minimal state, we shall call this other arrangement the ultraminimal state. An ultraminimal state maintains a monopoly over (...) all use of force except that necessary in immediate selfdefence, and so excludes private (or agency) retaliation for wrong and exaction of compensation; but it provides protection and enforcement services only to those who purchase its protection and enforcement policie., People who don't buy a protection contract from the monopoly don't get protected. The minimal (night-watchman) state is equivalent to the ultraminimal state conjoined with a (clearly redistributive) Friedmanesque voucher plan, financed from tax revenues.2 Under this plan all people, or some (for example, those in need), are given tax-funded vouchers that can be used only for their purchase of a protection policy from the ultraminimal state. (shrink)

The night-watchman state of classical liberal theory, limited to the functions of protecting all its citizens against violence, theft, and fraud, and to the enforcement of contracts, and so on, appears to be redistributive.1 We can imagine at least one social arrangement intermediate between the scheme of private protective associations and the night-watchman state. Since the nightwatchman state is often called a minimal state, we shall call this other arrangement the ultraminimal state. An ultraminimal state maintains a monopoly over (...) all use of force except that necessary in immediate selfdefence, and so excludes private (or agency) retaliation for wrong and exaction of compensation; but it provides protection and enforcement services only to those who purchase its protection and enforcement policie., People who don't buy a protection contract from the monopoly don't get protected. The minimal (night-watchman) state is equivalent to the ultraminimal state conjoined with a (clearly redistributive) Friedmanesque voucher plan, financed from tax revenues.2 Under this plan all people, or some (for example, those in need), are given tax-funded vouchers that can be used only for their purchase of a protection policy from the ultraminimal state. (shrink)

The growing fiscal pressure created for the Monarchy during the Seventeenth Century crashed with the opposition of the privileged groups. The clergy was not prepared to give up an immunity that was considering secular. For this reason, they only consented to pay after obtained the papal permit; in this way safeguarded their jurisdiction. However, the ecclesiastics will enploy many ways to escape of the public taxes. T11e defraudation was one of them. A document of 1668 shows what type of defraudations (...) employed the Murcia's clergymen to be remitted of the payments. (shrink)

Perhaps no work since John Rawls’ A Theory of Justice has attracted as much recent attention as Robert Nozick’s case for a minimal state—an ingeniously argued critique, not only of antinomian individualism, but also of liberal and socialist contractualism. It might be added that the book is no solace either to more conservative political theorists, who lament state incursion into private life, but whose political structures exhibit either actual or potential constriction of human life. Nozick’s book is both a searching (...) examination of the limitations of utilitarian consequentialism and the redistributivism of Rawls. His essential theme is that "a minimal state limited to the narrow functions of protection against force, theft, fraud, enforcement of contracts etc., is justified; that any more extensive state will violate persons’ rights not to be forced to do certain things, and is unjustified; and that the minimal state is inspiring as well as right." It is also Nozick’s contention that the coercive power of the state should not be used paternalistically to prohibit activities to people for their own protection, or to force some citizens to aid others. The last part of the book is a framework for Nozick’s utopia, and it is in this section that an essentially theoretical approach, amplified by little political or sociological data, exhibits its defects. One suspects that almost all states started with simplistic hopes for minimal coercive activity, and succumbed almost inevitably to the metastasis of function as socio-political life grew in size and complexity. Night watchmen become more than night watchmen when more than watching is needed. Moreover, Nozick’s utopia would seem to necessitate, at least by implication, coercive redistributivism and some kind of compensatory or levelling taxation process. This reviewer is not sure that he understands precisely what Nozick considers correct property theory in a state of nature. The author modestly asserts the tentative, incomplete, and conjectural nature of his work. But the taxed and manipulated citizen who grows in sympathy for the sentiments of Proudhon’s famous litany should welcome this highly literate and well argued case.—R.P.M. (shrink)

Die ATB ist die traditionsreichste Editionsreihe der germanistischen Mediävistik. Begründet 1881 von Hermann Paul, wurde sie von führenden Fachvertretern, Georg Baesecke, Hugo Kuhn, Burghart Wachinger, betreut. Seit 2001 liegt die Verantwortung in den Händen von Christian Kiening. Die mittlerweile etwa 120 Bände verknüpfen exemplarisch Handschriftennähe und Lesbarkeit, wissenschaftliche Arbeit am Text und Blick auf die akademische Lehre. Sie umfassen anerkannte, zum Teil kommentierte Ausgaben 'klassischer' Autoren der Zeit um 1200, aber auch veritable Werkausgaben (Notker der Deutsche) und anspruchsvolle Neueditionen (Eckenlied, (...) Heinrich von dem Türlin). (shrink)

The Altdeutsche Textbibliothek [Old German Text Library] is the series of editions of German medieval texts with the richest history. Foundedin 1881 by Hermann Paul, it has been edited by leading Germanists- Georg Beasecke, Hugo Kuhn, Burghart Wachinger. Since 2001, responsibility for the series has rested with Christian Kiening. In the meantime, the series comprises some 120 volumes, with an exemplary combination of closeness to the original manuscript(s) with ease of reading, philological accuracy with concern for university teaching. It includes (...) recognised editions of "classical" authors from around 1200- some with commentary- but also presents veritable editions of authors' works (Notker the German) and high-quality new editions (Eckenlied, Heinrich von dem Türlin). (shrink)

Preferably scientific investigations would promote true rather than false beliefs. The phenomenon of fraud represents a standing challenge to this veritistic ideal. When scientists publish fraudulent results they knowingly enter falsehoods into the information stream of science. Recognition of this challenge has prompted calls for scientists to more consciously adopt the veritistic ideal in their own work. In this paper I argue against such promotion of the veritistic ideal. It turns out that a sincere desire on the part of (...) scientists to see the truth propagated may well promote more fraud rather than less. (shrink)

Based on evidence from press articles covering 39 corporate fraud cases that went public during the period 1992-2005, the objective of this article is to examine the role of managers' behavior in the commitment of the fraud. This study integrates the fraud triangle (FT) and the theory of planned behavior (TPB) to gain a better understanding of fraud cases. The results of the analysis suggest that personality traits appear to be a major fraud-risk factor. The (...) analysis was further validated through a quantitative analysis of keywords which confirmed that keywords associated with the attitudes/rationalizations component of the integrated theory were predominately found in fraud firms as opposed to a sample of control firms. The results of the study suggest that auditors should evaluate the ethics of management through the components of the TPB: the assessment of attitude, subjective norms, perceived behavioral control and moral obligation. Therefore, it is potentially important that the professional standards that are related to fraud detection strengthen the emphasis on managers' behavior that may be associated with unethical behavior. (shrink)

Based on signaling theory, we explore the impact of corporate fraud on firms’ innovation performance. First, we propose that corporate fraud harms firms’ innovation performance. This is because, as a negative signal, fraud makes it difficult for firms to obtain the policy, funding, and human resources needed for outstanding innovation performance. We further argue that the institutional aspects of the signaling environment (e.g., industrial competition, regional institutional development, and social trust) will influence core stakeholders’ reception and interpretation (...) of fraud signals. These factors, in turn, moderate the signaling effect of corporate fraud on firms’ innovation performance. Our views are supported by empirical and robustness tests using Chinese A‐share listed firms from 2010 to 2019. (shrink)

Internet fraud is an issue that increasingly concerns regulators, consumers, firms, and business ethics researchers. In this article, we examine one common form of internet fraud, the practice of shill bidding (when a seller in an auction enters a bid on his or her own item). The significant incidence of shill bidding on eBay (in spite of the fact that it is illegal just as it is in live auctions) exemplifies the current ineffectiveness of regulatory means as well (...) as the lack of effective societal mechanisms to prevent online fraud. Further, the proliferation of shill bidding along with other types of internet fraud may have broader implications. If unethical behavior such as shill bidding becomes too widespread on the internet, regulators and other societal forces may deem it necessary to institute controls that will impact the entire online marketplace as well as the future development and regulation of business activities on the internet. Our results indicate that shill bidding is perpetrated on eBay significantly more often than 0.1% rate of fraud estimated by the firm. This suggests that regulators, users, and others stakeholders may become concerned enough to act. The impact of those responses on the internet of the future may affect a broad array of users beyond the unethical sellers on eBay. (shrink)