corporations have a key role in economic development, growth of national security and financial competition. the key of power is in economy. so in the global village, the economic competition replaces military conflict. a new concept in criminal justice is corporate crime. these crimes as a kind of white collar crime are studied in light of critical criminology findings of this study shows that...

Liberal egalitarian theories of justice share the egalitarian ideal that inequalities due to factors beyond individual control should be eliminated. This justifies that individuals sometimes receive more (or less) than their marginal productivity, which in turn implies that a change in one individual’s effort sometimes will affect the post-tax income of others. What restrictions should we place...

Increasing tax revenue and reducing tax evasion is a key challenge for tax administrations around the world, particularly in developing countries. This paper presents a methodology to generate information to optimize audit strategies. Randomly selected taxpayers are presented with a deterrence message, and their subsequent tax payments are compared to a control group. This allows estimating wha...

Tax dispute resolution has a number of uniqueness. Its judiciary system takes procedure starting from filing objections in the executive realm, appeals and lawsuits as well judicial review realm. All these legal remedies do not delay obligation tax payers to pay taxes task Fiscus collect taxes. Dispute settlement using administrative power weaknesses resolver is one parties (the Fiscus). Judici...