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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...
Persistent link: https://www.econbiz.de/10009479038
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...
Persistent link: https://www.econbiz.de/10009479039
. It comprises three essays. The first essay deals with estimation of tax evasion in a cross-section of developing … evasion measurement. Our estimation strategy includes the use of the Arellano-Bond dynamic panel data method that is suitable … for correcting the endogeneity problem in the currency demand estimation. The study finds substantial underground economy …
Persistent link: https://www.econbiz.de/10009463379
Tiesą sakant, priklausomybė nuo pinigų ir valdžios yra dvi pagrindinės priežastis neskaidriam ekonominiam sektoriui susiformuoti. Kad ir kaip bebūtų keista, gyvenimo faktas – tas, jog dideliam pasaulio populiacijos procentui, šešėlinis verslas tampa išgyvenimo priemone, nors...
Persistent link: https://www.econbiz.de/10009479129
Tax evasion is currently a complex economic and social phenomenon encountered both nationally and internationally. Tax evasion is one of the most important divisions, among the most studied, analyzed, researched in the public finances and within the fiscal and financial law, both by the...
Persistent link: https://www.econbiz.de/10011861336
Taxes are major source of public funds to finance government expenditures. Taxauthorities impose different kind of taxes and employ many agents to collect taxeseffectively. Some dutiful taxpayers will undoubtedly pay their tax liabilities whilemany others will not. The Internal Revenue Service...
Persistent link: https://www.econbiz.de/10009429304
This paper analyzes the links between corporate tax avoidance, the growth of highpowered incentives for managers, and the structure of corporate governance. We develop and test a simple model that highlights the role of complementarities between tax sheltering and managerial diversion in...
Persistent link: https://www.econbiz.de/10009430104
Berkshire County is home to about 135,000 people on the far western edge ofMassachusetts. It is perhaps best known as the scenic mountainous region that is home tocultural institutions such as Tanglewood (the summer home of the Boston SymphonyOrchestra). Although a rural, low-density county,...
Persistent link: https://www.econbiz.de/10009432836
standard and international trade. The estimation results allow us to formulate some interesting policy conclusions. …
Persistent link: https://www.econbiz.de/10009467122
Die Arbeit setzt sich mit Unterschieden des geldpolitischen Transmissionsprozesses im Verarbeitenden Gewerbe der Bundesrepublik Deutschland auseinander. Dazu wird der Sektor nach der Systematik der BACH-Datenbank der europäischen Kommission in 10 Branchen eingeteilt. An eine kurze Betrachtung...
Persistent link: https://www.econbiz.de/10009433722