UK Revenue Service Best Practices for Fighting Tax Evasion

Auditor ◽  
2021 ◽  
pp. 41-45
Author(s):  
E. Gribina ◽  
E. Savchenko

Th e authors analyze the UK experience of the tax service, the tools used to combat tax evasion, and some of the trends that have been identifi ed. In particular, the role of specialized computer systems and social networks is noted as one of the main sources for fi nding the necessary information. Attention is also drawn to the tightening of the policy of the tax department and legislation in the fi eld of combating tax crimes.

Urban Studies ◽  
2020 ◽  
pp. 004209802092537
Author(s):  
Leen Vandecasteele ◽  
Anette Eva Fasang

We bring together research on social networks and neighbourhood disadvantage to examine how they jointly affect unemployed individuals’ probability of re-entering employment. Data from the UK Household Longitudinal Study ‘Understanding Society’ provide information on the proportion of friends who live in the same neighbourhood, and are linked with small-scale administrative information on neighborhood employment deprivation. Results indicate that neighbourhood employment deprivation prolongs unemployment, but only for individuals who report that all of their friends live in the same neighbourhood. Living in an advantaged neighbourhood with all of one’s friends in the neighbourhood increases the chances of exiting unemployment. In contrast, neighbourhood location is not associated with unemployment exit if one’s friends do not live in the same neighbourhood. We conclude that neighbourhood effects on exiting unemployment critically depend on individuals’ social embeddedness in the neighbourhood. Not just residing in a disadvantaged neighbourhood, but actually living there with all one’s friends, prevents individuals from re-entering employment. This opens new avenues for theorising neighbourhood effects as social rather than geographic phenomena, and highlights that the effects of neighbourhood socio-economic characteristics are conditional on the level of interaction residents have within their neighbourhood.


2019 ◽  
pp. 240-267
Author(s):  
Kate Bedford

Chapter 8 explores the role of regulation in shaping the interface between online and land-based bingo. It locates discussion of online bingo within debates about whether regulation by code is replacing the rule of law, and whether virtual life undermines sociality and community, including through its role in monetizing social networks and exploiting users’ participation. The chapter also seeks to add an online component to existing accounts of place competition and gambling—focused mostly on casino resorts—by showing that the where of play remained a crucial element of the UK debate about online gambling. The remainder of the chapter narrows the focus to online bingo regulation, to better flesh out the distinctive lessons it holds for a study of rule-making, game standardization, and technology. It outlines the current regulatory system for online bingo, before turning to the role of users (workers, players, and land-based bingo operators seeking an online presence) in game adaptation. The chapter shows that the agency of workers and players to adapt products and practices varies significantly between online and offline forms of bingo. Because workers have limited connection to players in online bingo games, and the infrastructures upon which the bingo relies allow for so little user adaptation, the capacity to ‘re-playify’ the game is far more restricted, and the designers of the technology have significantly more power. Moreover, software providers are able to capture far more profit from instrumentalizing players’ social ties than is possible for land-based operators. The chapter concludes with a call to revisit the enthusiasm for straightforwardly pluralistic approaches to categorization and definition.


2021 ◽  
pp. 1-28
Author(s):  
Timothy Besley ◽  
Anders Jensen ◽  
Torsten Persson

Abstract This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these motives and their interaction. The social motives underpin the role of norms and is the source of the dynamics that we study. Our empirical analysis exploits the adoption in 1990 of a poll tax to fund local government in the UK, which led to widespread evasion. The evidence is consistent with the model's main predictions on the dynamics of evasion.


2019 ◽  
Vol 7 (1) ◽  
pp. 271-285
Author(s):  
Scott A. Eldridge II ◽  
Lucía García-Carretero ◽  
Marcel Broersma

While often treated as distinct, both politics and journalism share in their histories a need for a public that is not naturally assembled and needs instead to be ‘constructed’. In earlier times the role of mediating politics to publics often fell to news media, which were also dependent on constructing a ‘public’ for their own viability. It is hardly notable to say this has changed in a digital age, and in the way social media have allowed politicians and political movements to speak to their own publics bypassing news voices is a clear example of this. We show how both established politics and emerging political movements now activate and intensify certain publics through their media messages, and how this differs in the UK, Spain and the Netherlands. When considering journalism and social media, emphasis on their prominence can mask more complex shifts they ushered in, including cross-national differences, where they have pushed journalism towards social media to communicate news, and where political actors now use these spaces for their own communicative ends. Building upon this research, this article revisits conceptualizations of the ways political actors construct publics and argues that we see processes of disintermediation taking place in political actors’ social networks on Twitter.


Author(s):  
Kristof Baten

Abstract This article examines the connections among self-reported social network development, L2 use, and self-perceived speaking proficiency development in a group of Belgian ERASMUS students (n = 59) who studied abroad in different European countries (Austria, France, Germany, Ireland, Italy, Spain, Sweden, and the UK). The results suggest a number of differences between the participants in this study and the US cohorts who have been traditionally the focus of previous SA research. For example, the Belgian students report high levels of proficiency in the target language before going abroad and high levels of target language use while abroad. Furthermore, a number of social network variables point to differences between the ERASMUS students in the present study and the US students featuring in previous research. Nevertheless, the results also reveal some similarities, especially with regard to the social network variables ‘size’ and ‘intensity of friendship’ which were predictors of language gains for the group of students under analysis in this study and, consequently, corroborated findings of previous studies conducted with US cohorts.


2015 ◽  
Vol 12 (1) ◽  
pp. 50-66 ◽  
Author(s):  
David McCollum ◽  
Elina Apsite-Berina

A burgeoning body of literature exists in relation to the role of social networks in connecting migrant workers with employment opportunities, particularly in lower wage jobs. This evidence points to social networks being an attractive recruitment channel from the perspective of both migrants seeking employment and employers seeking employees. This analysis presents a wide breadth of original material, which examines recruitment through social networks from the perspective of both migrants and employers. This includes data drawn from an extensive mixed methods approach involving a novel online survey of Latvian migrants in the UK and face-to-face interviews with British low-wage employers. This study seeks to offer important and timely contributions to debates about the relationship between migrant social networks and low-wage employment and the implications of these recruitment mechanisms.


Author(s):  
Claire Bonham

This chapter examines the role of volunteers in bringing those on the edge of community into their social networks. Social capital is a multifaceted concept that can be useful for thinking about civil society. Generally speaking, social capital starts from the viewpoint that relationships matter: social networks are a way of creating cohesive communities that have shared norms and values, and fostering cooperation within and between groups. Using the lens of social capital, the chapter demonstrates how volunteering can build inclusive communities. It also considers whether volunteering has a transformational effect on both volunteers and beneficiaries and society as a whole by looking at volunteer-involving community programmes run by the Salvation Army in the UK.


2016 ◽  
Vol 29 (2) ◽  
pp. 60-66 ◽  
Author(s):  
Joyce Garczynski

Purpose The purpose of this study is to examine the extent to which academic libraries are using social media to fundraise, what tactics they are using to fundraise on social media and how academic libraries’ social networks are responding to their fund-raising efforts. Design/methodology/approach This research is a content analysis of 276 posts from 2015 on the Facebook, Twitter and Instagram accounts of 16 academic libraries. Findings This study found that academic libraries are just beginning to use social media for fund-raising with many adopting non-profit best practices that brought significantly more likes and shares/retweets to their accounts. Originality/value This research is one of the few systematic examinations of how libraries use social media to discuss fund-raising, and the findings suggest tactics for libraries to adopt in their fund-raising posts to generate more likes and shares/retweets.


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