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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
number of tax audits,tax administration reform and tax compliance in Turkey. In recent years, manydeveloping countries have … analysis answerstwo questions. First, I examine the effect of audits on reported income and reportedtax liability. By … controlling for the detectibility of evasion and other socioeconomicvariables, I find that audits have the same effectiveness in …
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
Tax evasion is a mass socio-economical phenomenon that is present at a global level, negatively affecting state economies. This article presents and explores the aspects that lead to the manifestation of this phenomenon and the consequences it has on the social and economic environment. The...
Persistent link: https://www.econbiz.de/10011971411
repression. The study contributes to the literatures on social movements and institutional theory. The second study explores how … during the process of micro-translation. Combining the literatures of institutional theory and upward influence behavior I … contribute to the micro-foundation of institutional theory by showing how political behavior affects institutional change …
Persistent link: https://www.econbiz.de/10009447139
Seit dem Ende der Bretton-Woods Ära haben zahlreiche Bankenkrisen Volkswirtschaften immense Kosten auferlegt. Die vorliegende Studie beschäftigt sich mit den politökonomischen Einflussfaktoren auf die Tiefe dieser Bankenkrisen. Es wird argumentiert, dass nur schnelle und tiefgreifende...
Persistent link: https://www.econbiz.de/10009471832
Central banks are viewed by the general public as reputable institutions, a perception bolstered by economic theory and … welfare through their decisions. Yet, cases of central bank corruption abound. The dissertation provides examples of ?pure …? corruption in central banks. Only a few studies address corruption and similar, but not necessarily criminal, behavior of central …
Persistent link: https://www.econbiz.de/10009484798
in and that put their clout for the fight against corruption in question. Against this background, three novel anti-corruption …. What is more, legislation can also take advantage of these chinks to fight corruption effectively.In Section II it is … United Nations Convention against Corruption (UNCAC) are used as benchmarks. In addition, the respective legal provisions …
Persistent link: https://www.econbiz.de/10009484807