Results 21 to 30 of about 16,658 (223)
IPO suspension, financing uncertainty and corporate tax avoidance
China Journal of Accounting Research, 2023 The acquisition of external financing is an important factor affecting the development of enterprises and even the economic growth of a country. However, changes in the external environment often expose enterprises to uncertainties in obtaining external ...
Fei Lu, Songyan Yang
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Audits as a Vaccine or Just Aspirin?
Naše Gospodarstvo, 2017 This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance
Jagrič Timotej, Lešnik Tomaž
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Tax Compliance at National Level
Studia 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
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Searching for similarities in EU corporate income taxes for their harmonization
Economics 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
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A statistical approach to modeling the underground economy in South Africa
Journal 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
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Preparation, characterization, and intramolecular electron transfer in pentaammineruthenium-modified derivatives of cytochrome b5 and azurin [PDF]
, 1991 Wild-type, mutant, and deuteroporphyrin-substituted bovine cytochrome b5 have been modified with pentaammineruthenium (a5Ru) for intramolecular electron-transfer (ET) studies.
Jacobs, Bradley Anson
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On the moment of inertia of long magnet H26 at the Cheltenham Observatory [PDF]
Terrestrial Magnetism and Atmospheric Electricity, 1912 On pages 45–46 of the March 1912 number of this Journal, attention was called to the difference between the values of the moment of inertia of a magnet as computed from its dimensions and mass, and as determined experimentally with the aid of an auxiliary inertia weight, and the statement was made that in each of the four cases mentioned where such ...
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The 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
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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]
پژوهشهای 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
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Croatian 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
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