5,465 research outputs found
Integrated welfare systems and disclosure. Approaching emerging issues
The aim of this paper is to investigate the integrated welfare and disclosure by proposing emerging issues in the
contemporary scenario. Thus, company welfare is represented as internal sociability; environmental protection or
innovation can be interpreted as external sociability, representing the uses of resources that a company does not
incur costs, but demonstrates its health and social responsibility. Following a theoretical approach, the paper
proposes as result a conceptual study introducing an updated literature analysis on the topic proposed of the
integrated welfare systems and disclosure trying to point out emerging issues through a case study. Moreover, the
research methodology is based on a qualitative approach and secondary sources in order to propose not only to
scientific community a literature analysis. In this way, the implications of the research can be directed to academic
communities and policy makers. The research question is the following: Which are emerging issues on the
integrated welfare and its disclosure
Segmentation of Potential Fraud Taxpayers and Characterization in Personal Income Tax Using Data Mining Techniques
This paper proposes an analytical framework that combines dimension reduction and data mining techniques to obtain a sample segmentation according to potential fraud probability. In this regard, the purpose of this study is twofold. Firstly, it attempts to determine tax benefits that are more likely to be used by potential fraud taxpayers by means of investigating the Personal Income Tax structure. Secondly, it aims at characterizing through socioeconomic variables the segment profiles of potential fraud taxpayer to offer an audit selection strategy for improving tax compliance and improve tax design. An application to the annual Spanish Personal Income Tax sample designed by the Institute for Fiscal Studies is provided. Results obtained confirm that the combination of data mining techniques proposed offers valuable information to contribute to the study of tax frau
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