This article’s goal is to highlight the main reasons and effects of the adoption of the reverse change for the supply of cereals and industrial plants in Romania in May 2011 on the companies’ activity in our country. In an attempt to diminish the VAT evasion related to sale of crops and...

This article aims to analyse the multilateral action and instruments that have been and are being developed by the Organization for Economic Cooperation and Development (“OECD”) to enhance transparency and exchange of information and the Base Erosion Profit Shifting (“BEPS”) Project in...

The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of strategies to optimize their tax compliance cost...

Using instruments like information technology and paid preparation of tax returns, private taxpayers have a set of strategies to optimize their compliance cost burden. Assuming rational behavior, private businesses can be expected to choose a cost-optimal administration strategy. Nevertheless,...

Economies of scale exist if long-run average costs decline as output rises. All else being equal, the decline in average costs should lead to greater profitability, making economies of scale attractive to businesses. Nobel laureate George Stigler recognized that economies of scale should help...

The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of strategies to optimize their tax compliance cost...

Die amtliche Statistik stellt keine hinreichend disaggregierte Steuerstatistik zur Verfügung, um die relative Steuerbelastung mittelständischer Kapitalgesellschaften in Deutschland zu ermitteln. Aufgrund des Steuergeheimnisses liegen auch keine Mikrodaten zu den Steuererklärungen vor....

Die amtliche Statistik stellt keine hinreichend disaggregierte Steuerstatistik zur Verfügung, um die relative Steuerbelastung mittelständischer Kapitalgesellschaften in Deutschland zu ermitteln. Aufgrund des Steuergeheimnisses liegen auch keine Mikrodaten zu den Steuererklärungen vor....