تلخیص
The present study focuses on the question how globalization through
mass media and provision of opportunities by the governments of Pakistan
affects tax evasion frauds in Pakistan. The secondary data of tax evasion
frauds has been analyzed with effect from 1992 to 2008. In Pakistan, the
amount of tax as shown by secondary data is decreasing day by day due to
the impacts of globalization. White collar crime is a very important element
of the globalization because crime is a social phenomenon and affects the
whole world. Globalization influences people to save money for the periods
of economic recessions. Stimulation of savings increases the chances of tax
evasion fraud among personnel. Tax evasion fraud is one of the important
types of white collar crime which has been focused in the present research.
Tax evasion fraud is the fraud committed by the officials, wealthy
personnel and corporations by misrepresenting the amount of taxes. The
objective of the study is to explore the role of mass media and the provision
of opportunities by the governments of Pakistan to commit the acts of tax
evasion frauds. Misuse of print and electronic media and inability of the
state of Pakistan to legislate good laws are promoting the tax evasion
frauds in Pakistan.
Muhammad Atique Khan, Babak Mahmood. (2017) Globalization and White Collar Crimes, Pakistan Journal of Criminology, Volume-09, Issue-3.
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