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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:...
Persistent link: https://www.econbiz.de/10009478373
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
itincludes a "risk-bearing cost" as well as tax distortion. The reform in enforcementmechanism generates MCFs in different forms …
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
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)....
Persistent link: https://www.econbiz.de/10011947868
. It suggest a microeconometric method for measuring flooding related risk preferences of affectedindividuals. The method …-experimental approach to measure differences in the risk attitudes of farmers located in highflooding risk areas versus farmers located in … low flooding risk areas is followed. Changes in flooding risk relatedbehaviour over time is analysed and marginal effects …
Persistent link: https://www.econbiz.de/10009442826
the complete risk management process. An Example from a mechanical engineering company is used for the final validation of …
Persistent link: https://www.econbiz.de/10009467405
-Walrasian disequilibrium approach and describe optimizing agents. These agents use chance constraints which depict a Cash Flow at Risk approach …
Persistent link: https://www.econbiz.de/10009449067
finds that the quality of contract enforcement is a risk factor, while the quality of property rights protection is not. The …
Persistent link: https://www.econbiz.de/10009450587