Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as … immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax … problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state …

’ activities in order to improve tax compliance. We use quasi-experimental variation provided by a Large Taxpayers Unit (LTU) in … suggests that the monitoring effort by the tax authorities and the traceability of the information reported by firms are … complements, and both are necessary for effective tax enforcement. Finally, we provide suggestive evidence that firms under low …

probability of the tax audit. Models also involve other important aspects like corruption factor, i.e. taxpayer and tax auditor … can agree to conceal violations, endogenous tax audit probability and reputation costs. Comparative statics of the models … optimal level of tax evasion. According to the results of these results potential tax losses in Lithuania due to tax evasion …

probability of the tax audit. Models also involve other important aspects like corruption factor, i.e. taxpayer and tax auditor … can agree to conceal violations, endogenous tax audit probability and reputation costs. Comparative statics of the models … optimal level of tax evasion. According to the results of these results potential tax losses in Lithuania due to tax evasion …

regulation of legislation and court decisionThe problems to be solved in this study were; first, what authority do the Central … the duty and authority of the Central Finance Controlling Body and the Attorney Institution in determining the elements of … their job based on the Presidential Decree No.103/2001 regulating that the Central Finance Controlling Body has an authority …

reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led … primary objectives. First, it investigates the effects of SFAS No.121 on asset impairment reporting, examining whether SFAS No ….121 reduces the magnitude and restricts the timing of reporting asset writedowns. Second, the study compares the …