Results 21 to 30 of about 16,392 (214)
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
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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
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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
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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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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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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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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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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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