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Tax evasion

A dynamic setting for understanding tax evasion

A dynamic setting for understanding tax evasion

... fighting tax evasion and when they have to collect money from firms or ...different tax rates leading to different decisions for firms regarding the choice to enter a stage of tax ...raise ...

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Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities

Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities

... identified tax evasion and penalty ...identified tax evasion value was followed by a similar change in the value of sanctions ...worsened. Tax evasion recorded an increase of 54% ...

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The consequences of different strategies for measuring tax evasion behavior

The consequences of different strategies for measuring tax evasion behavior

... of tax evasion on the income distribution and the inequality index of a society through a kinetic model explained by a set of nonlinear ordinary differential ...When evasion happens, both individuals ...

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THE CRIMINAL WRONGDOING IN THE CRIME OF TAX EVASION

THE CRIMINAL WRONGDOING IN THE CRIME OF TAX EVASION

... Article 1, however, is manifestly a material crime (as to the naturalistic result) and injury (as regards the legal good). Consequently, both fraud and treasury losses are absolutely indispensable for the consummation of ...

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TAX EVASION AND MONEY LAUNDERING – WAYS OF EVADING THE PAYMENT OF THE STATE BUDGET LIABILITIES

TAX EVASION AND MONEY LAUNDERING – WAYS OF EVADING THE PAYMENT OF THE STATE BUDGET LIABILITIES

... from tax domain, as well as an almost imperceptible concern for assuring fiscal security of tax ...by tax payers – Romanian companies. From here occur frequent evasion cases founded as many ...

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Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate power.

Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate power.

... of tax evasion [13–15], the severity of fines is one key determinant for taxpayers’ decisions to evade ...(40% tax rate; 15% audit probability; ...of tax evasion [16], the rational ...

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Protection of personal data in programs for tax-evasion prevention by collecting invoices: the case of São Paulo

Protection of personal data in programs for tax-evasion prevention by collecting invoices: the case of São Paulo

... The aim of this paper is to build a picture of privacy protection in programs that collect invoices to prevent tax evasion. The survey is done by analyzing the active transparency –published in a proactive ...

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FORMS OF TAX EVASION IN ROMANIA. ANALYTICAL  PERSPECTIVE

FORMS OF TAX EVASION IN ROMANIA. ANALYTICAL PERSPECTIVE

... of tax evasion through international double taxation, the high heterogeneity manifested in the national tax regimes and thus different levels of fiscal pressure, which led to multiple opportunities ...

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Attitudes on the ethics of tax evasion : a survey of banking employees

Attitudes on the ethics of tax evasion : a survey of banking employees

... to tax evasion than younger ...be tax compliant than middle aged and ...more tax compliant and less likely to get involved in criminal ...

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Forms of Manifestation regarding Tax Evasion: New Approaches

Forms of Manifestation regarding Tax Evasion: New Approaches

... Abstract: Tax evasion has existed, exists and will exist as long as the state and the tax will continue to exist, but the forms and ways of achievement are perfectly in ...legislation, tax ...

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LURING FISCAL REFUGEES: THE HIGHS AND LOWS OF TAX  HAVENS

LURING FISCAL REFUGEES: THE HIGHS AND LOWS OF TAX HAVENS

... diminished tax burdens, the main ingredient which draws people towards tax havens is secrecy, flourished under the local authorities’ protective ...of tax flight ...headquarters), tax havens ...

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Bank transactions tax: pathway to the single tax ideal: a modern tax technology, the Brazilian experience with a bank transactions tax (1993-2007)

Bank transactions tax: pathway to the single tax ideal: a modern tax technology, the Brazilian experience with a bank transactions tax (1993-2007)

... Single Tax model, Secretary Maciel stated, “Even if I were totally favorable that the CPMF be converted into a permanent tax, I recognize nonetheless that if we go to the trough too eagerly, that is, if its ...

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A SHORT ANALYSIS ON THE SENSITIVITY OF TAX REVENUES IN ROMANIA DURING 2000 - 2009

A SHORT ANALYSIS ON THE SENSITIVITY OF TAX REVENUES IN ROMANIA DURING 2000 - 2009

... at tax burden as a mathematical expression of the ratio between tax and aggregate economic indicators is in fact designed to express tax ...of tax burden is a prerequisite for conflict and ...

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THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR

THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR

... of tax compliance behavior from the tax morale ...of tax evasion show there are more factors influencing compliance than just the economic ones ...fine, tax rate, ...that tax ...

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SPED – Public Digital Bookkeeping System: influence in the economic-financial results declared by companies

SPED – Public Digital Bookkeeping System: influence in the economic-financial results declared by companies

... The previous observations offer an analytical structure to address some relevant aspects of the tax evasion, suggesting causes and possible remedies, but they have not been sufficient to analyze the ...

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Manifestações reumáticas associadas ao vírus linfotrópico humano de células T do tipo I (HTLV-I).

Manifestações reumáticas associadas ao vírus linfotrópico humano de células T do tipo I (HTLV-I).

... HTLV-I Tax e sorologia para p40 ...I Tax em células mononucleares e positividade na sorologia para p40 Tax – uma prevalência três vezes maior que em doadores de sangue sem artrite reumatóide (66) ...

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Flypaper effect revisited : evidence for tax collection efficiency in Brazilian municipalities

Flypaper effect revisited : evidence for tax collection efficiency in Brazilian municipalities

... One lesson that comes from our results is that local governments in Brazil should seek additional revenues from their own resources. This does not mean though to implement any new taxes, but to exploit more efficiently ...

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Dual income tax: An option for the reform of personal income tax in Serbia?

Dual income tax: An option for the reform of personal income tax in Serbia?

... income tax concept, primarily related to problems of vertical equitability in taxation, have lead to major overhauls of the system in those countries which adopted ...income tax system to satisfy the ...

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Road Tax in the Czech Republic during the Period 1993 – 2011

Road Tax in the Czech Republic during the Period 1993 – 2011

... of tax exemption for vehicles with controlled catalytic converters (vehicles meeting ecological limits defined by specific regulations ECE UN and the EU) was introduced by the Act ...road tax collection in ...

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Tax reform under fiscal stress: a CGE analysis of the Brazilian tax reform

Tax reform under fiscal stress: a CGE analysis of the Brazilian tax reform

... the tax reform could not compromise neither the disposable revenues available to states and municipalities nor the enhanced tax autonomy those members of the federation acquired after the 1988 tax ...

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