Results 101 to 110 of about 33,132 (298)

The Economics of Corporate Tax Selfishness [PDF]

This paper offers an economics perspective on corporate tax noncompliance. It first reviews what is known about the extent and nature of corporate tax noncompliance and the resources devoted to enforcement.
Joel Slemrod
core  

Access to Finance and Innovation in the Canadian Food Processing

Agribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

Bribes and Business Tax Evasion [PDF]

This paper investigates the role of governance, in particular bribes to tax officials, in shaping business tax compliance behavior in transition economies.
David Joulfaian
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Estimating the tax gap [PDF]

, 2013
This article describes the methods of estimating the level of tax evasion and summarises the existing quantitative appraisals of this phenomena. In the first part of the text, the term "tax evasion" is defined. In the second part of the paper, direct and
Zídková, Hana
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Import Wheat Tenders and the Effects of the Russian Invasion

Agribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson, Sumadhur Shakya, Isaac Dubovoy   +2 more
wiley   +1 more source

Tax compliance, self-assessment and tax administration [PDF]

Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance.
James, Simon, Alley, Clinton
core   +1 more source

An Assessment of the Effectiveness of Value Added Tax Collection in Poland Between January 2005 and April 2017

Problemy Zarządzania, 2017
The objective of the paper is to assess the effectiveness of Value Added Tax (VAT) collection in Poland, in the period between January 2005 and April 2017, based on the research procedure proposed by the author. In the paper, a research method based on
Tomasz Strąk
doaj   +1 more source

Testing the Marketing Performance of German Wheat Farmers

Agribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +1 more source

How to measure tax burden in an internationally comparable way? [PDF]

In this paper we address the issue of tax burden and its measurement, beginning with a discussion of use of tax-to-GDP ratio for this purpose. We show that this commonly used indicator has a number of flaws, related to the methodology of calculation of ...
Tomasz Jedrzejowicz, Gabor Kiss, Jana Jirsakova   +2 more
core  

Tax gap in the personal income tax [PDF]

, 2016
Tato diplomová práce pojednává o daňové mezeře u zdanění osobních příjmů v České republice a odhaduje výši této mezery. První kapitola se věnuje daňové mezeře, daňovým únikům a stínové ekonomice z teoretického hlediska.
Kábelová, Lucie
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