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Az adózói magatartás különféle magyarázatai

András, Semjén - 2016

The so called classic model of tax compliance behaviour interprets the problem as an individual decision under risk made by a single taxpayer. After a concise description of this model our literature survey investigates whether the empirical results found in the literature corroborate the...

Persistent link: https://www.econbiz.de/10011944897

On Local Government Spending and Taxation Behaviour - effect of population size and economic condition

Moisio, Antti - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2001

State and long-term loans for 12 subgroups of Finnish municipalities. Two panel data sets that cover the years 1985-1992 and … municipalities. For instance, the largest municipalities that used to have "spend and tax" causality now have "simultaneous …" causality between expenditures and revenues. Another finding is that the smallest municipalities seem to be careful in their …

Persistent link: https://www.econbiz.de/10005545937

Az adózói magatartás különféle magyarázatai

András, Semjén - 2016

Persistent link: https://www.econbiz.de/10011584827

Heterogenitás és technikai hatékonyság : a magyar specializált szántóföldi növénytermesztő üzemek esete

Baráth, Lajos; Fertő, Imre - 2012

The aim of this article is to analyse the technical efficiency of Hungarian crop farms between 2001 and 2009 using panel data. We employ both standard stochastic frontier analysis and latent class model (LCM) to estimate technical efficiency. Our results suggest that technological heterogeneity...