Results 11 to 20 of about 15,075 (136)

Tax Compliance at National Level

open access: yesStudia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2018
Throughout this study, we have shown the influence factors generating a significant impact on taxpayers’ tax behavior. We also analyzed the literature in the field, and the categories of factors that have a significant influence.
Brezeanu Petre   +3 more
doaj   +1 more source

Searching for similarities in EU corporate income taxes for their harmonization

open access: yesEconomics and Business Review, 2020
The purpose of this paper is to answer the question whether, despite the differentiation of the corporate income tax in the European Union, there are similarity patterns allowing for the harmonization of the bases of this tax.
Małecka-Ziembińska Edyta, Siwiec Anna
doaj   +1 more source

A statistical approach to modeling the underground economy in South Africa

open access: yesJournal of Economics and Management, 2022
Aim/purpose – The underground economy is a major challenge across the world affecting both developed and developing economies. South Africa is no exception to this phenomenon and has lost billions of rands due to the underground economy.
Koloane Cathrine Thato, Bodhlyera Oliver
doaj   +1 more source

Enhanced Tolerance of Chinese Cabbage Seedlings Mediated by Bacillus aryabhattai H26-2 and B. siamensis H30-3 against High Temperature Stress and Fungal Infections

open access: yesThe Plant Pathology Journal, 2018
Two rhizobacteria Bacillus aryabhattai H26-2 and B. siamensis H30-3 were evaluated whether they are involved in stress tolerance against drought and high temperature as well as fungal infections in Chinese cabbage plants.
Young Hee Lee   +10 more
doaj   +1 more source

Tariff Rates and Tax Evasion in Iran’s Imports from Major Trading Partners at Six-Digit HS Level Based on Panel Data Model [PDF]

open access: yesپژوهشهای اقتصادی, 2013
Tax evasion linked to imports is a cause for forming informal economy. Tax evasion decreases government revenue and makes restrictions in implementing economic policies.
Majid Maddah, Somayeh Nematollahi
doaj  

How to measure the unmeasurable: Project Grey developing capacities and capabilities for tackling undeclared work

open access: yesCroatian Review of Economic, Business and Social Statistics, 2017
The term “not directly observed” or “the underground economy” refers to those economic activities that should be included in the GDP estimation but which are not recorded in the statistics business surveys or tax and administrative data used in the ...
Bejaković Predrag
doaj   +1 more source

Mobility of β-Lactam Resistance Under Bacterial Co-infection and Ampicillin Treatment in a Mouse Model

open access: yesFrontiers in Microbiology, 2020
Ingestion of food- or waterborne antibiotic-resistant bacteria may lead to the dissemination of antibiotic-resistance genes in the gut microbiota and the development of antibiotic-resistant bacterial infection, a significant threat to animal and public ...
Alexander Laskey   +15 more
doaj   +1 more source

Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises

open access: yesNaše Gospodarstvo, 2019
This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for ...
Svažič Tatjana
doaj   +1 more source

Old-Age Pension Insurance in ZUS and KRUS in the Context of the Insured and Public Finances

open access: yesStudia Ekonomiczne i Regionalne, 2019
Subject and purpose of work: The subject of this paper was to assess the old-age pension insurance in ZUS (Social Insurance Institution) and KRUS (Agricultural Social Insurance Fund) from the perspective of a person insured and the public finances.
Podstawka Łukasz
doaj   +1 more source

Modeling of the High-velocity Jet Powered by the Massive Star MWC 349A

open access: yesThe Astrophysical Journal, 2023
MWC 349A is a massive star with a well-known circumstellar disk rotating following a Keplerian law, and an ionized wind launched from the disk surface.
Antonio Martínez-Henares   +8 more
doaj   +1 more source

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