Depuis le modèle de référence développé par Allingham et Sandmo (1972), les problèmes liés à la fraude fiscale et particulièrement au lien entre les raisons de conformité fiscale et le montant du revenu déclaré ont été souvent étudiées. La décision du contribuable dépend essentiellement du montant de son revenu réel, du taux d'imposition fiscale, de la probabilité de contrôle, du montant des amendes infligées en cas de détection. Mais d'autres paramètres plus psychologiques qu'économiques sont aussi tenus en compte à savoir le climat social auquel le contribuable évolue, l'utilisation de leurs cotisations par le gouvernement, les normes sociales, ou tout simplement la conscience du devoir fiscal pour le financement des biens publics et du civisme fiscal. Ces faits ne sont essentiellement pas tenus en compte dans un pays en développement comme Madagascar. La fraude fiscale est liée à l'incapacité de l'administration fiscale à assurer pleinement le système de contrôle par manque de moyens et des phénomènes comme la corruption, la présence accrue du secteur informel, l'influence des décideurs politiques. Les études empiriques ont montré que la Taxe sur la Valeur Ajoutée (TVA) reste l'impôt le plus fraudé par les contribuables et que les pertes annuelles pour cause de fraude fiscale sont exorbitantes, avec un montant total avoisinant les 203 millions d'€ de 2007 à 2009 dans les centres enquêtés. / Since the reference model was developed by Allingham and Sandmo (1972), the problems linked ta tax evasion and particularly ta the relationship between the reasons for tax compliance, and the amount of declared income have often been studied. The taxpayer's decision depends primarily on the amount of his real income, on the tax rate, on the probability of control and on the amount of the fines in the case of identified fraud. However, other parameters more psychological than economical arc also taken into account ta identify the social climate in which the taxpayer evolves, the use of their tax contributions by the government, the social norms, or simply the awareness of the duty taxes in order ta support public projects and fiscal public­spiritedness. These facts have not yet been taken into consideration in developing countries like Madagascar. Tax evasion is linked to the incapacity of tax authorities to ensure full control of the system due to a lack of means as well as phenomena such as com1ption, the increasing presence of the informal sector and the influence of the political decision makers. Empirical studies have shown that Value-Added Tax remains the most defraudcd tax by taxpayers and that the annual lasses due to tax evasion are exorbitant, totaling around € 203 million from 2007 to 2009 in the centers participating in the survey.

Tax havens have long been a subject of concern and were nutritiously used mostly by the rich elite and gangsters. In the wake of the financial crisis in 2008 more light was shed on tax havens and it has become an unanticipated central part of the global economy. This study investigates if globalization has a significant effect on the use of tax havens. The question is analyzed through the lens of fiscal policies and the political economy as well as some further interesting dichotomies and dilemmas. The debate of globalizations and its various effects in the world is still ongoing. While the world economy becomes more mobilized the lack of transparency in countries with higher secrecy becomes more apparent. We measure tax haven activity with foreign direct investment and look at both trade-and financial globalization as well as include a set of key control variables. Using a panel data analysis, we find that globalization has a significant positive effect on tax haven activity. However, in our results we also observe a continuing downward trend in FDI since 2015 which could be indicative of a potential upcoming paradigm shift. Findings in this paper facilitate the understanding of both benefits and concerns with tax havens, it shows how tax havens have been affected by globalization but also an estimation for the uncertain future of tax havens.

Background: Malware is responsible for a significant part of the ever increasing cost of cyberattacks. Malware analysis is an important part in minimizing these costs. Because of the malicious nature of malware, it has to be executed in a safe and isolated environment during dynamic analysis to not cause harm to a live system, which is why Virtual Machines (VM) or Sandboxes are popular solutions. However, because malware developers actively try to evade analysis of their malware, some use, among other things, hardware attributes to reveal the environment as an analysis environment. Objectives: The aim of this thesis is to investigate which hardware attributes can be used to detect virtual environments and how they can be masked in the source code of hypervisors. Methods: We conducted a literature review to explore what indicators of virtual environments were already known. Then, we examined the known artifacts to see which artifacts can be used to reveal QEMU/KVM and VirtualBox. Using this information we tried to mask the artifacts on QEMU/KVM using values which do not indicate a virtual environment. To evaluate our masking strategy we conducted a controlled experiment.  Results: The literature review resulted in 72 unique artifacts related to hardware. Most of these unique artifacts are identifiers such as manufacturer and product name. We created an attribute collection script, designed to gather data from QEMU/KVM and VirtualBox on 58 out of the 64 unique hardware artifacts. This script was executed in multiple environments and the data gathered from each environment was compared with each other in order to filter out non-artifacts. This resulted in 40 revealing artifact devices and 26 registry keys for QEMU/KVM and 25 artifact devices and 13 registry keys on VirtualBox. Out of these we attempted to mask 25 devices and 22 keys. Our results showed that we had successfully masked 23 out of the 25 devices and all the registry keys. Conclusions: Our results show that most hardware artifacts can be masked and that our whitelist method is a viable strategy to accomplish that. / Bakgrund: Skadlig programvara står för en stor del av de ständigt ökande kostnaderna för cyberattacker. Analys av malware (skadlig programvara) är en viktig del för att minimera dessa kostnader. På grund av dess illasinnade natur måste malware köras i en säker och isolerad miljö under dynamisk analys för att inte orsaka skada på en fysisk maskin, vilket är anledningen till att virtuella maskiner (VM) eller sandlådor är en populära verktyg för analys av malware. Eftersom utvecklare av malware aktivt försöker undvika analys av sin skadliga programvara, använder de bland annat hårdvaruattribut för att avslöja miljön som en analysmiljö. Objectives: Syftet med denna uppsats är att undersöka vilka hårdvaruattribut som kan användas för att detektera virtuella miljöer och hur de kan maskeras i källkoden för hypervisors. Metoder: Vi genomförde en litteraturstudie för att utforska vilka indikatorer för virtuella miljöer som redan var kända. Sedan undersökte vi artefakterna som hittades under litteraturstudien för att se vilka som kan användas för att avslöja just QEMU/KVM och VirtualBox. Slutligen försökte vi maskera artefakterna på QEMU/KVM genom att ersätta dem med värden som inte avslöjar existensen av en virtuell miljö. För att utvärdera vår maskeringsstrategi genomförde vi sedan ett kontrollerat experiment. Resultat: Litteraturstudien resulterade i 72 unika artefakter relaterade till hårdvara. De flesta av dessa unika artefakter är identifierande strängar som tillverkare och produktnamn. Vi använde 58 av 72 unika artefakter i ett skript som vi använde för att samla in hårdvaruinformation från QEMU/KVM och VirtualBox. Det här skriptet kördes i flera miljöer och data som samlats in från varje miljö jämfördes med varandra för att filtrera bort attribut som inte avslöjar existensen av den virtuella miljön. Detta resulterade i 40 avslöjande enheter och 26 registernycklar för QEMU/KVM och 25 enheter och 13 registernycklar på VirtualBox. Av dessa försökte vi maskera 25 enheter och 22 nycklar. Våra resultat visade att vi framgångsrikt hade maskerat 23 av de 25 enheterna och samtliga registernycklar. Slutsatser: Våra resultat visar att de flesta avslöjande hårdvaruattribut kan maskeras och att vår maskeringsstrategi är en användbar metod för att åstadkomma det.

Title of the thesis: The relation of money laundering and tax evasion in theory and legislation Abstract The thesis deals with the relation of money laundering and tax evasion, predominantly in the international context, because both of these activities are very often organized intentionally in several countries. This makes it difficult to detect and punish them and requires close cooperation between states, both in setting the rules and in enforcing them. It is the international soft-law and hard-law rules that significantly affect national regulation. Therefore, the thesis focuses on those and also on regional instruments within the EU. After describing the development of the two areas' regulation and its gradual intertwining, the thesis discusses the similarities and differences that feature the two areas and identifies the problems and challenges the international community is facing when tackling the two problems - reactive regulation lagging behind, slow implementation and complicated international cooperation, difficulty in measuring the problems (and the associated potential inefficiency in spending resources to fight them) as well as the challenges posed by the flourishing information technology. Possible solutions are proposed in the form of adjusting some aspects of soft law as well as...

and keywords New methods of combating VAT evasion The topic of this work is the rating of the current situation regarding value added tax evasions, which rates the situation de lege lata, identifies its shortcomings and proposes de lege ferenda solutions that could prevent or at least reduce such evasions. The theses also shows practical examples and tries to present situations that can actually occur in the environment of taxes. The first chapter is focused at general description and introduction to the topic of value added tax, while it is very briefly explaining its basic design elements. It also outlines the nature of tax evasion. The second chapter focuses on the limits of financial administration, which lie mainly in its limited staffing capabilities. The chapter emphasizes the need for automation and explains its practical benefits, outlining the basic framework of most tools to fight against tax evasion. The third chapter describes specifically the issue of the so-called control report, points out its predominant strengths and presents it as one of the successful tools in the fight against tax evasion. At the same time, however, the shortcomings of the current legislation are rated and de lege ferenda solutions are proposed. The fourth is focused at the issue of the so-called electronic...

[pt] Ao investigar a problemática existente em torno da desistência educacional, logo percebemos que esse processo de retirada pode ocorrer em qualquer etapa da universidade. Objetivo: Identificar os fatores que influenciam na permanência e na evasão dos alunos de Fonoaudiologia. Metodologia: A pesquisa foi um estudo transversal que teve cunho tanto quantitativo quanto qualitativo e foi realizada com os discentes e os docentes do curso de Fonoaudiologia de uma instituição federal de Ensino Superior do Estado do Rio de Janeiro. Foram aplicados questionários semiestruturados de modo online com auxílio da plataforma Google Formulários. Os discentes também responderam a Escala de Motivos para Evasão do Ensino Superior (M-ES). Resultados: A maioria dos discentes entrevistados eram do sexo feminino, com faixa etária variando na sua maioria entre os 18 e 25 anos, solteiras, natural do Sudeste e que ainda residem com os pais/responsáveis. Já em relação aos docentes participaram do estudo 10 docentes (sendo a maioria do sexo feminino), com variação da faixa etária entre 27 e 66 anos. Conclusão: Observamos que a evasão universitária ocorre principalmente nos primeiros semestres do curso universitário e que mediante a progressão do discente nos períodos, o estudante além de conhecer melhor o curso, também estabelece redes de apoios e consequentemente fica progressivamente mais seguro em relação a sua escolha de curso. / [en] When investigating the existing problem surrounding educational dropout, we soon realized that this withdrawal process can occur at any stage of the university. Objective: To identify the factors that influence the permanence and dropout of speech therapy students. Methodology: The research was a cross-sectional study that was both quantitative and qualitative and was carried out with the students and professors of the Speech Therapy course at a federal institution of Higher Education in the State of Rio de Janeiro. Semi-structured questionnaires were applied online using the Google Forms platform. The students also answered the Scale of Reasons for Evasion from Higher Education (M-ES). Results: Most of the students interviewed were female, with ages ranging mostly between 18 and 25 years old, single, born in the Southeast and who still live with their parents / guardians. Regarding teachers, 10 teachers (most of whom were female) participated in the study, with a variation in the age range between 27 and 66 years. Conclusion: We observed that university dropout occurs mainly in the first semesters of the university course and that through the progression of the student in the periods, the student, in addition to knowing the course better, also establishes support networks and consequently becomes progressively safer in relation to his choice. of course.

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Although many workers have a private household as their workplace, many household employers are unaware of or fail to meet their state and federal payroll tax obligations, thus undermining the workers’ retirement income security. This dissertation uses sixty interviews with household employers and employees in the Washington, DC, area to investigate the causes and conditions of nanny tax evasion. Ethnographic fieldwork and semi-structured interviews indicate that lack of awareness, tax complexity, social norms of noncompliance, and poor personal ethics diminish payroll tax payment; concern over one’s job, personal ethics and altruistic concern for the employee motivate compliance. An analysis of limited IRS data on audits as well as data on Schedule H household employment payroll tax returns reveal that although some unpaid tax was discovered, almost as much tax paid in error was refunded, confirming the importance of complexity as a determinant of compliance. Analysis of results using Kohlberg’s stages of moral development and force field analysis of motives provides insight into employers’ decisions to pay or evade their nanny taxes. Policy recommendations emphasize increasing public awareness, tax simplification, and enforcement.

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