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:...

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...

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...

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...

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...

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)....

Unternehmen werden angehalten einen freiwilligen Beitrag zu leisten, im Sinne von ökologischer und sozialer Nachhaltigkeit. Demnach können soziale Missstände beseitigt und auf umweltschonende Maßnahmen im betrieblichen Kreislauf geachtet werden. Durch den stattfindenden Wertewandel der...

Purpose: To explore how corporate social responsibility (CSR) can be effectively built into firm strategy. Design/methodology/approach: By drawing upon classics work in the field, this paper first offers conceptual discussion and then systematically develops a means of incorporating CSR into...

Direct tests between corporate social responsibility (CSR) and firm performance (FP) have been argued to be a futile pursuit. Following this line of thinking, the present study sought to test an alternative model in understanding the CSR-FP relationship. Specifically, reputation and customer...

This thesis describes the construct of psychopathy and the study of psychopaths. It identifies that psychopaths have been studied extensively in their criminal manifestations but that there is a large and recognised gap in the literature and a stated need for the study of successful psychopaths...