This document contains a list of 14 references used in a research paper. The references are from a variety of sources including journal articles, books, reports, and websites published between 1993 and 2023. The references cover topics related to tax evasion, international tax law, discretion in sentencing, sustainable business practices, and systematic literature reviews.
This document contains a list of 14 references used in a research paper. The references are from a variety of sources including journal articles, books, reports, and websites published between 1993 and 2023. The references cover topics related to tax evasion, international tax law, discretion in sentencing, sustainable business practices, and systematic literature reviews.
This document contains a list of 14 references used in a research paper. The references are from a variety of sources including journal articles, books, reports, and websites published between 1993 and 2023. The references cover topics related to tax evasion, international tax law, discretion in sentencing, sustainable business practices, and systematic literature reviews.
Aksnes, D. W., & Sivertsen, G. (2019). A criteria-based assessment of the coverage of
Scopus and web of science. Journal of Data and Information Science, 4(1), 1– 21. https://doi.org/10.2478/jdis-2019-0001 Cosulich, J (1993). La Evasión Tributaria. Naciones Unidas Comisión Económica para América Latina y el Caribe. D’Avino, C. (2023). Counteracting offshore tax evasion: Evidence from the foreign account tax. International Review of Law & Economics, 73, 8. https://doi.org/10.1016/j.irle.2023.106126. JURUŠS, M. (2017). https://www.degruyter.com/view/j/eb. [En línea] febrero de 2017. [Citado el: 20 de enero de 2023.] https://sciendo.com/pdf/10.1515/eb-2017- 0009. Lundberg, A. (2016). Discrecionalidad de la sentencia y carga de la prueba. Revista Internacional de Derecho y Economía, 34-42. doi:https://doi.org/10.1016/j.irle.2015.12.002 Mendoza, D. La lucha del derecho internacional tributario contra la planeación fiscal agresiva. Universidad Nacional Autónoma de México, 525-548 http://dx.doi.org/10.22201/iij.24487872e.2016.16.535 Mio, C. C. (2022). Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use. Corporate Social Responsibility and Environmental Management, 367– 384. Obtenido de https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2206 OECD. (julio de 2022). www.oecd.org. https://www.oecd.org/ctp/exchange-of-tax- information/convention-on-mutual-administrative-assistance-in-tax-matters.htm OCDE. (2019). Lavado de activos y financiación del terrorismo. Manual para inspectores y auditores fisales, OCDE, Paris. https://www.oecd.org/tax/crime/lavado-de-activos-y-financiaci%C3%B3n-del- terrorismo-manual-para-inspectores-y-auditores-fiscales.pdf OECD and Council of Europe (2011), The Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol, OECD Publishing. http://dx.doi.org/10.1787/9789264115606-en Prakken, H., & Sartor, G. (2015). Law and Logic: a Review from an Argumentation Perspective. Review Logic And Law. doi:http://dx.doi.org/10.1016/j.artint.2015.06.005 Quiroz, J. (2007). [Impuesto a la Renta Neta Oculta por Incremento Patrimonial No Justificado (IPNJ) y la Tributación de la Ganancia Ilícita vía IPNJ]. GOVI-4. Rainone, E. (2023). Tax evasion policies and the demand for cash. Revista Journal of Macroeconomics, 76. Obtenido de https://reader.elsevier.com/reader/sd/pii/S0164070423000204?token=C6901777 9F6A72710081DD5DA4DFF8AC15EE1A2662026D68C40F03E77CEB562491 2838D38D930CD8EEBAD64DBF311314&originRegion=us-east- 1&originCreation=20230324212148 Transfield, D. D. (2003). Towards a Methodology for Developing Evidence-Informed Management Knowledge by Means of Systematic Review. Obtenido de https://www.cebma.org/wp-content/uploads/Tranfield-et-al-Towards-a- Methodology-for-Developing-Evidence-Informed-Management.pdf