Baigiamajame magistro darbe nagrinėjama mokesčių sistema ir jos įtaka valstybės gyvavime. Darbo tikslas – atlikus empirinius mokesčių sistemos tyrimus, parengti didžiausią neigiamą įtaką šalies ūkiui darančių mokesčių tobulinimo strategiją, kuri skatintų ekonomikos plėtrą...

Bakalauro baigiamajame darbe siekiant įvertinti, kokį poveikį tarifų pokyčiai turėjo mokestinių įplaukų dydžiui, atlikta Lietuvos nacionalinio biudžeto mokestinių įplaukų 2005–2009 m. analizė. Analizuojant tarifų įtaką mokestinių įplaukų dydžiui, ištirtos pajamų iš...

Businesses, all over the world, want a stabile legislation. In the economic domain, all the companies need a clear fiscal code on a long period of time. Unfortunately, in the last ten years, the Romanian Fiscal Code has been amended several times. The old fiscal code is in force since 2003 and...

This paper proposes a simple variation of the Allingham and Sandmo (1972) construct and integrates it to a dynamic general equilibrium framework with heterogeneous agents. We study an overlapping generations framework i n which agents must initially decide whether to evade taxes or not. In the...

The New Zealand Government proposed in August 2004 a ‘radically’ new approach to address evasion in industries which is perceived to be ingrained, namely targeted amnesties. With a general election and other ‘more pressing’ issues, the proposal has not been significantly advanced. This...

This paper analyses the determinants of the size of the informal economy using cross-country regressions. Two sets of global data using indirect estimation techniques and the perception of business leaders for 109 countries as well as a regional set for Latin America based on direct data are...

Tax evasion has been a huge problem in Russia. Since the breakup of the Soviet Union there has been a steady decline in the share of Gross Domestic Product collected in revenue by the State at all levels, although in the last couple of years the problem has improved somewhat. The standard view...

This paper establishes within an intertemporal framework that firm activity is influenced by tax evasion if firms can invest in their long-term competitiveness. Higher investment raises the firm's survival probability, which in turn reduces tax-evasion payoffs, since evaded taxes may also be...

The paper investigates the role of the minimum wage in a competitive economy in which there is underreporting of earnings by employed labour. The minimum wage induces higher compliance by some low- productivity workers and transforms a nominally neutral fiscal system into a regressive one. A...