Similar Search Results

Taxation and Evasion in the Presence of Extortion byOrganized Crime

Alexeev, Michael; Janeba, Eckhard; Osborne, Stefan - 1999

In pursuit of its transition from a command to a market economy, post-Soviet Russia has witnessed enormous regional differences in economic growth rates. Moreover, the economic reforms implemented under this transition, while initiated at the federal level, have also differed markedly across...

Persistent link: https://www.econbiz.de/10009477072

Požiūriai į neapmokestinamas pajamas, 2004 m. balandis

Nausėdienė, Inga - 2004

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

Šešėlinės ekonomikos masto vertinimas

Krumplytė, Jolita - 2011

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

Evaluation of the Extent of the Shadow Economy

Krumplytė, Jolita - 2011

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

Tax avoidance : A Policy of a Company

Yulianti, Yulianti; Asror, Lutfi Fahmi; Kusuma, Septian … - 2018

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

Three essays in public finance

Williams, Roberton C. (contributor) - 2009

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

Corporate Tax Avoidance and High Powered Incentives

Desai, Mihir A.; Dharmapala, Dhammika - 2004

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

Using Peer Firms to Examine whether Auditor Industry Specialization Improves Audit Quality and to Enhance Expectation Models for Analytical Audit Procedures

Minutti Meza, Miguel - 2011

This dissertation investigates how economically-comparable peer firms can be used to obtain inferences about a company’s accounting quality in two different research settings. The first Chapter examines whether auditor industry specialization, measured using auditor market share by industry,...

Persistent link: https://www.econbiz.de/10009480643

Developing a Practical Forecasting Screener for Domestic Violence Incidents

Berk, Richard A; He, Yan; Sorenson, Susan B - 2005

useful skill. More informed decisions by police officers in the field can follow. Although the same kinds of predictors are …

Persistent link: https://www.econbiz.de/10009439238

Mileage, car ownership, experience of punishment avoidance and the risky driving of young drivers

Scott-Parker, Bridie; Watson, Barry C.; King, Mark J.; … - 2011

independent driving. Results: Most young drivers in Survey 2 reported owning a vehicle and paying attention to Police presence …, spent more hours each week driving, or avoided actual and anticipated Police presence were more likely to report risky … driving. These drivers were also more likely to report being detected by Police for a driving-related offence. The media …

Persistent link: https://www.econbiz.de/10009479473