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Foreign Direct Investment in Romania - Influence on Transformation of the Economic System and the EC-Integration

Müller, Waldemar - 2005

policy of the European Union on the transformation of systems and the integration of Romania will be demonstrated. From a … comprehensive description of the process of the transformation and integration of Romania, conclusions as to how these processes can … be accelerated will then be drawn for political decision-makers from the European Union and Romania. To analyse the …

Persistent link: https://www.econbiz.de/10009451146

Institutional change in Romania 1866 - 2005 : an institutional economics approach to the role of path dependency for the transformation and the integration into the European Union

ComÅa, Maria-Laura - 2006

Rumänien ist seit 2007 Mitglied der Europäischen Union. 2004 hat die EU-Kommission die rumänische Volkswirtschaft als funktionierende Marktwirtschaft eingestuft. Trotzdem existieren hohe wirtschaftliche Unterschiede zwischen Rumänien und den restlichen EU-Staaten. Das Land ist relativ groß...

Persistent link: https://www.econbiz.de/10009459129

The effects of the self-assessment system on tax compliance costs of small and medium enterprises in Malaysia

School of Economics and Finance

This paper briefly discusses the importance of Small and Medium Enterprises (SMEs) in Malaysia. The concepts of tax compliance costs and prior compliance costs studies, both internationally and in Malaysia, are succinctly reviewed. The methodology used in the current estimates, based on the...

Persistent link: https://www.econbiz.de/10009434950

Estimating and Alleviating the Goods and Services Tax Compliance Cost Burden Upon Small Business

Pope, Jeff - 2001

The burden of small business acting as an 'unpaid tax collector', particularly for the Goods and Services Tax (GST), is currently subject to much political debate in Australia. However, realistic proposals as how best to alleviate this burden are few and far between. This article reviews...

Persistent link: https://www.econbiz.de/10009441777

The influence of the introduction of self assessment on compliance behaviour of individual taxpayers in Malaysia

Loo, Ern Chen - 2006

Self assessment for individual taxpayers was first introduced in Malaysia for the 2004 year of assessment. This change from the previous official assessment system to self assessment has redefined the roles and responsibilities of both taxpayers and tax administrators in Malaysia. In particular,...

Persistent link: https://www.econbiz.de/10009480038

Sales Tax Enforcement: An Empirical Analysis of Compliance Enforcement Methodologies and Pathologies

Christian, Philip C - 2010

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 enforcement is deserving of and requires the use of...

Persistent link: https://www.econbiz.de/10009460568

Factors influencing transfer pricing compliance: an Indonesian perspective

Mulyani, Yeni, Business Law & Taxation, Australian … - 2010

Transfer pricing has become a major concern for tax authorities and multinational enterprises (MNEs) worldwide. Transfer pricing is one of several tax minimization mechanisms used by MNEs and an especially difficult one to audit. Previous studies on tax compliance have mainly focused on...

Persistent link: https://www.econbiz.de/10009484233

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