been temporarily employed for some time using a temporary work booklet (ensuring favorable tax treatment for casual workers … authors try to explore the contradictory impacts of this special tax treatment of temporary employment. After explaining the … convert normal employment status into temporary employment thus taking advantage of the booklet in order to reduce their tax …

been temporarily employed for some time using a temporary work booklet (ensuring favorable tax treatment for casual workers … authors try to explore the contradictory impacts of this special tax treatment of temporary employment. After explaining the … convert normal employment status into temporary employment thus taking advantage of the booklet in order to reduce their tax …

By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve … administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus … increasing tax revenues received from such enterprises. Mainly enterprises with a rather low (typically below 60 per cent) cost …

The paper exemines the combined effect of the statutory tax rates (especially tax rates on labor) and the level of … corruption on the variation of relative tax revenues (their ratio to GDP) in the OECD countries in 2000-2004. The relationship … between the interaction of tax rates with corruption and the relative tax revenues shows an inverse U-shape line, as if it …