Results 21 to 30 of about 15,851 (244)
Nature of Charge for Breach of Budgetary Discipline from Czech Perspective
Wroclaw Review of Law, Administration and Economics, 2021 This article is focused on the issue of the imposition of the charge for the breach of the budgetary discipline and its nature as a criminal sanction for the purposes of the application of articles 6 and 7 of the European Convention for the Protection of
Sejkora Tomáš
doaj +1 more source
What are the factors of tax evasion? New findings in the EVS Study
Review of Economic Perspectives, 2021 This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers’ decisions on the issue of whether they justify ...
Ryšavá Tereza, Zídková Hana
doaj +1 more source
Screening and function analysis of functional Monascus strains in high-temperature Daqu [PDF]
Zhongguo niangzaoIn this study, Monascus strains were screened from high-temperature Daqu with the pink color through the cultured technology. By combining multivariate statistical analysis methods, the metabolic characteristics of these strains in pure cultured wheat Qu,
ZHNAG Zhu, HUANG Jun, ZHOU Rongqing, LEI Zilun, TANG Qiuxiang, WAN Yingdong, ZHANG Suyi, QIN Hui, DONG Yi, WANG Chao, WANG Xiaojun, RAN Maofang
doaj +1 more source
The Influence of VAT Variation on the Damages Resulting from Fraud in the Romanian Economy
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2020 The purpose of this article is to determine the influence of the VAT rates variation, on different fields of activity of national economy, on the damage caused to the state's consolidated budget, from the point of view of the damage caused and damage ...
Miron Gabriela Monica
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source