Professional female athletes have long and bitterly complained that their compensation seriously lags behind that awarded to their male counterparts, and that this situation is unjust. The problem with this argument is that it is based on the labor theory of value, a long-discredited theory that...

User fees are used to fund government services like highway construction and maintenance, museums and parks. The advantage of user fees, from a fairness perspective, is that the only people who pay them are the ones who use the government service. The problem with educational funding is that it...

One of the largest expenditures of state and local governments in the USA, and of various governments at all levels in other countries, is for the provision of education. In the USA, states provide a free public school education to students for the first twelve years, and subsidize tuition at...

The present paper is an empirical study, the goal of which is to determine the strength of various arguments that have been used to justify tax evasion and to determine whether results differ based on certain demographic variables. A survey instrument was constructed using a seven-point Likert...

Tax evasion has persistently carried severe penalties, although its intended deterrence effect is highly doubtful. We can safely say that it is based on the widely shared assumption among government officials that tax evasion is among the more serious crimes. In other words, the rationale of the...

There was a two-fold purpose in writing this paper. The main purpose was to discover how the populations of Moldova and Romania view tax evasion and whether opinions varied based on demographics. The second purpose, which may be more interesting from a sociological and political perspective, is...

The United States Agency for International Development (USAID) initiated a regional accounting certification program in the Russian language several years ago. It started in Central Asia and spread to Ukraine and a few other former Soviet republics several years later. Headquarters for the...

The United States Agency for International Development (USAID) initiated a regional accounting certification program in the Russian language several years ago. It started in Central Asia and spread to Russia and a few other former Soviet republics several years later. Headquarters for the...

Accounting certification in the former Soviet republics lacks credibility. Accountants are not familiar with International Financial Reporting Standards or International Standards on Auditing. Certifications can be bought. Audit opinions can be sold. Financial statements that are auditing by...