Results 11 to 20 of about 15,075 (136)
Tax Compliance at National Level
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
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Searching for similarities in EU corporate income taxes for their harmonization
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
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A statistical approach to modeling the underground economy in South Africa
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
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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
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Tariff Rates and Tax Evasion in Iran’s Imports from Major Trading Partners at Six-Digit HS Level Based on Panel Data Model [PDF]
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
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
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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
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Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises
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
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Old-Age Pension Insurance in ZUS and KRUS in the Context of the Insured and Public Finances
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
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Modeling of the High-velocity Jet Powered by the Massive Star MWC 349A
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
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