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Bribes and Business Tax Evasion
Joulfaian, David - In: European Journal of Comparative Economics 6 (2009) 2, pp. 227-244
This paper investigates the role of governance, in particular bribes to tax officials, in shaping business tax compliance behavior in transition economies. The empirical results show that business noncompliance rises with the frequency of tax related bribes. More specifically, the findings from...
Persistent link: https://www.econbiz.de/10008480054
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A comparison of corporate governance and tax avoidance of UK and Japanese firms
Salhi, Bassem; Jabr, Jabr Al; Jarboui, Anis - In: Comparative economic research : Central and Eastern Europe 23 (2020) 3, pp. 111-132
The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the...
Persistent link: https://www.econbiz.de/10012419206
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The VAT Hike in 2010 and Its Effects on the Romanian Firms and their Reaction
Maruºa, Beca - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1003-1007
This article’s goal is to highlight the main microeconomic and macroeconomic effects of the 2010 VAT hike in Romania …). Regarding the Romanian firms’ reaction to the VAT increase, most of them have ignored the VAT hike and they did not have an …
Persistent link: https://www.econbiz.de/10010679618
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Overclaimed refunds, undeclared sales, and invoice mills : nature and extent of noncompliance in a value-added tax
Waseem, Mazhar - In: Journal of public economics 218 (2023), pp. 1-17
Persistent link: https://www.econbiz.de/10014250014
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Principle of vat neutrality and the reverse charge mechanism
Famulska, Teresa; Rogowska-Rajda, Beata - In: e-Finanse: Financial Internet Quarterly 14 (2018) 3, pp. 87-97
The principle of VAT neutrality is among the fundamental characteristics of this tax. It is implemented through … reduction of VAT output by the amount of VAT input. The right of deduction constitutes an integral part of the VAT mechanism and … is intended to free the entrepreneur entirely from the burden of VAT paid for the goods and services purchased within the …
Persistent link: https://www.econbiz.de/10012011853
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Principle of vat neutrality and the reverse charge mechanism
Famulska, Teresa; Rogowska-Rajda, Beata - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 3, pp. 87-97
The principle of VAT neutrality is among the fundamental characteristics of this tax. It is implemented through … reduction of VAT output by the amount of VAT input. The right of deduction constitutes an integral part of the VAT mechanism and … is intended to free the entrepreneur entirely from the burden of VAT paid for the goods and services purchased within the …
Persistent link: https://www.econbiz.de/10011967377
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VAT Collection to Collection: Advantages and Disadvantages
Ispas, Roxana - In: Annals of the University of Petrosani, Economics 12 (2012) 3, pp. 115-122
This paper presents the major changes in the payment system of value added tax (VAT). Through the Government Ordinance … 01.01.2013, the payment of the value added tax (VAT) on cashing the whole or partial counter value of the supply of goods …
Persistent link: https://www.econbiz.de/10010877286
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Tax audits, tax rewards and labour market outcomes
Lisi, Gaetano - In: Economies : open access journal 11 (2023) 2, pp. 1-12
This theoretical paper studies the relation between tax audits and labour market outcomes (job creation and unemployment) in an economy that contemplates penalties for firms that evade taxes and rewards for firms that comply with tax rules. Intuitively, the simultaneous presence of penalty and...
Persistent link: https://www.econbiz.de/10014230714
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Quality of VAT administration in OECD countries and Russia
Knobel, Alexander; Sinelnikov-Murylev, Sergey; Sokolov, … - In: Applied Econometrics 21 (2011) 1, pp. 16-34
The paper compares VAT administration quality in OECD and Russia. Econometric analysis reveals positive influence of …
Persistent link: https://www.econbiz.de/10009275460
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SOME FISCAL ASPECTS OF EUROPEAN INTEGRATION OF REPUBLIC OF MOLDOVA
LUCHIAN, Ivan - In: ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal (2014) 1, pp. 143-147
European integration of Republic of Moldova requires solvation of many issues, including those relating to fiscal aspects. The main of them are related to the harmonization of tax legislation of the Republic of Moldova to the European and the operation of the shadow economy and tax fraud. This...
Persistent link: https://www.econbiz.de/10010814408