Matches in SemOpenAlex for { <https://semopenalex.org/work/W3187483145> ?p ?o ?g. }
Showing items 1 to 68 of
68
with 100 items per page.
- W3187483145 endingPage "290" @default.
- W3187483145 startingPage "282" @default.
- W3187483145 abstract "This article outlines the method by which self-employed individuals assess and fulfil their income tax obligations. The civil and criminal investigative powers available to Her Majesty’s Revenue and Customs (HMRC) are analysed, adopting a comparative approach, following which we present an application of game theory in determining the strategy for the most advantageous options available to both the taxpayer and HMRC for payment and recovery, respectively. Game theory provides an explanation for the conscious and purposeful decision-making of competing parties, based often on incomplete information and/or the intentions of the parties. This is particularly apt given the nature of the self-assessment tax regime in England and Wales with the choice of the taxpayer to fairly and honestly disclose their income and the tax to be paid, and equally HMRC with its choice to accept or challenge the details in the taxpayer’s return. As such, we use game theory as a means for determining optimal behaviours in difficult circumstances. Criminal and civil enforcement, Fraud, Game theory, HMRC, Tax returns." @default.
- W3187483145 created "2021-08-16" @default.
- W3187483145 creator A5080161011 @default.
- W3187483145 creator A5087045491 @default.
- W3187483145 date "2021-12-01" @default.
- W3187483145 modified "2023-10-18" @default.
- W3187483145 title "The Influence of Game Theory in HM Revenue and Customs’ Choice of Civil or Criminal Enforcement" @default.
- W3187483145 doi "https://doi.org/10.54648/bula2021039" @default.
- W3187483145 hasPublicationYear "2021" @default.
- W3187483145 type Work @default.
- W3187483145 sameAs 3187483145 @default.
- W3187483145 citedByCount "0" @default.
- W3187483145 crossrefType "journal-article" @default.
- W3187483145 hasAuthorship W3187483145A5080161011 @default.
- W3187483145 hasAuthorship W3187483145A5087045491 @default.
- W3187483145 hasBestOaLocation W31874831452 @default.
- W3187483145 hasConcept C100001284 @default.
- W3187483145 hasConcept C10138342 @default.
- W3187483145 hasConcept C139719470 @default.
- W3187483145 hasConcept C144133560 @default.
- W3187483145 hasConcept C162118730 @default.
- W3187483145 hasConcept C162324750 @default.
- W3187483145 hasConcept C175444787 @default.
- W3187483145 hasConcept C177142836 @default.
- W3187483145 hasConcept C17744445 @default.
- W3187483145 hasConcept C190253527 @default.
- W3187483145 hasConcept C195487862 @default.
- W3187483145 hasConcept C199539241 @default.
- W3187483145 hasConcept C2776360696 @default.
- W3187483145 hasConcept C2779777834 @default.
- W3187483145 hasConcept C46814582 @default.
- W3187483145 hasConceptScore W3187483145C100001284 @default.
- W3187483145 hasConceptScore W3187483145C10138342 @default.
- W3187483145 hasConceptScore W3187483145C139719470 @default.
- W3187483145 hasConceptScore W3187483145C144133560 @default.
- W3187483145 hasConceptScore W3187483145C162118730 @default.
- W3187483145 hasConceptScore W3187483145C162324750 @default.
- W3187483145 hasConceptScore W3187483145C175444787 @default.
- W3187483145 hasConceptScore W3187483145C177142836 @default.
- W3187483145 hasConceptScore W3187483145C17744445 @default.
- W3187483145 hasConceptScore W3187483145C190253527 @default.
- W3187483145 hasConceptScore W3187483145C195487862 @default.
- W3187483145 hasConceptScore W3187483145C199539241 @default.
- W3187483145 hasConceptScore W3187483145C2776360696 @default.
- W3187483145 hasConceptScore W3187483145C2779777834 @default.
- W3187483145 hasConceptScore W3187483145C46814582 @default.
- W3187483145 hasIssue "Issue 6" @default.
- W3187483145 hasLocation W31874831451 @default.
- W3187483145 hasLocation W31874831452 @default.
- W3187483145 hasOpenAccess W3187483145 @default.
- W3187483145 hasPrimaryLocation W31874831451 @default.
- W3187483145 hasRelatedWork W1509122762 @default.
- W3187483145 hasRelatedWork W2059856068 @default.
- W3187483145 hasRelatedWork W2184084973 @default.
- W3187483145 hasRelatedWork W2393375383 @default.
- W3187483145 hasRelatedWork W3011733647 @default.
- W3187483145 hasRelatedWork W3123372316 @default.
- W3187483145 hasRelatedWork W3125695417 @default.
- W3187483145 hasRelatedWork W3127523206 @default.
- W3187483145 hasRelatedWork W4377203456 @default.
- W3187483145 hasRelatedWork W50801709 @default.
- W3187483145 hasVolume "42" @default.
- W3187483145 isParatext "false" @default.
- W3187483145 isRetracted "false" @default.
- W3187483145 magId "3187483145" @default.
- W3187483145 workType "article" @default.