Disertacijoje nagrinėjamas nesąžiningas mokesčių mokėtojų elgesys patelkiant mikroekonomikos ir eksperimentinės ekonomikos metodus. Allingham ir Sandmo pasiūlyto modelio pagrindu sudaryti trys mikroekonominiai mokesčių vengimo modeliai. Šių modelių esmė – mokesčių mokėtojas...

The object of the research is dishonest taxpayers’ behaviour. It is analysed by using methods of microeconomics and experimental economics. This paper contains three models based on the one suggested by Allingham and Sandmo. The essence of these models – the taxpayer has to decide how much...

The activity to prevent embrittlement sustainability of public finances should manifest itself permanently, regardless of economic circumstances - national or European. This, more so as it was set by the Stability and Growth Pact (SGP), which introduces new rules on fiscal policy. Regulations...

Offshore outsourcing continues to gain prominence as the printing industrystrides into the future. With different segments of the industry looking at reducingcosts and, in exchange providing value-added services, more companies turntowards outsourcing services offshore as a solution. Although it...

Tyrimo tikslas: įvertinti atlyginimų "vokelyje" praktikos paplitimo mastus Lietuvoje. Respondentams buvo pateikti klausimai, ar jie gauna neapmokestinamų pajamų bei klausta, kokią dalį pajamų procentais sudaro tokios neapmokestinamos pajamos. Socialinės demografinės charakteristikos:...

Disertacijoje nagrinėjama aktuali šešėlinės ekonomikos vertinimo problema. Mokslininkai pripažįsta, kad dabartinis šešėlinės ekonomikos vertinimo metodinis potencialas yra nepakankamas: šio reiškinio mastas vertinamas taikant netiesioginius makroekonominius metodus, priimant...

The dissertation examines a topical problem of evaluating the shadow economy. The scientists recognize, that the current methodical potential for the shadow economy evaluation is insufficient because the size of the shadow economy is evaluated based on indirect macroeconomic methods, accepting...

This research has purpose to find out the effect of leverage, return on asset, size of a company, institutional ownership, fiscal disadvantage compensation, multinational company, diversification company toward Tax avoidance of real estate enterprise enlisted in Indonesia stock exchange (BEI)....