Argentina is known for its tax system, that has various mechanisms to collect taxes in advance, causing large immobilizations in illiquid tax credits in most companies. The objective of this paper is to analyze the effects that these tax advances regimes would generate on the payment capacity...

The present paper attempts to investigate the challenges of taxation in Iran based on the tax behavior of construction companies in Kurdistan Province. From a 165 questionnaires, Scheffe and Friedman tests were applied to test the following research hypotheses: Efficiency of tax laws, the role...

Der scharfe Einbruch der deutschen Konjunktur hat Spuren in der Bauwirtschaft hinterlassen. Besonders betroffen ist der Wirtschaftsbau, da durch den gesamtwirtschaftlichen Abschwung die Investitionsbereitschaft deutlich zurückgegangen ist. Beim Wohnungsbau ist die Rezession dank der stabilen...