The size of underground economy (UE) expansion usually increases the tax gap, impose a burden on the economy, and results in tax distortions. This study uses the MIMIC approach to model the causal variables and indicating variables to estimate the UE in Taiwan. We also focus on testing the data...

Réunifiée en droit mais profondément divisée en fait, parcourue de fractures nouvelles du fait même de son unité retrouvée, l’Union européenne ressemble en cette fin d’année 2006 à la ville de Berlin. Mais un élément décisif distingue la capitale fédérale allemande...

Cette recherche tente de répondre à la question de savoir si l'application des normes IAS/IFRS répond à un impératif de gouvernance d'entreprise ou aux objectifs d'une gouvernance mondiale. Dans la première partie de notre article, les résultats d'un questionnaire mené auprès des...

Cette recherche tente de répondre à la question de savoir si l'application des normes IAS/IFRS répond à un impératif de gouvernance d'entreprise ou aux objectifs d'une gouvernance mondiale. Dans la première partie de notre article, les résultats d'un questionnaire mené auprès des...

A escalada tarifária, em que o emprego de tarifas de importação sobre componentes ou matéria-prima é mais baixo e aumenta progressivamente para bens semifinais ou finais, estimula a importação de produtos primários em detrimento dos processados. Este artigo mensura os ganhos para o...

The employment situation remains a major source of concern in the majority of countries in the European Union. Half of the region’s unemployed have been without work for more than a year, and unless the policy approach changes, the prospects are for a sluggish employment recovery. The...

Price linkages between the Polish and foreign markets of grains and pork were investigated in the paper. The analysis indicates a decrease in price differences between the Polish and the EU markets and their increase between the Polish and the US markets. Causality tests and VAR models indicate...

The changes in the EU’s foreign trade in ornamental plants over the years 1995-2010 have been studied. The imports and exports values, structure of assortment and trade balance have been analyzed. It's geographic structure was analyzed in detail, by identifying the countries of plant origin...

The evaluation of technical efficiency of production has been a major issue of interest for economists since the 1950's. One of useful methods in that respect is Data Envelopment Analysis (DEA) which facilitates estimation of production efficiency based on results obtained by a specific set of...