[PDF] Top 20 The effects of official and unofficial information on tax compliance

... administration of tax policy has shifted its focus from enforcement to complementary instru- ments aimed at creating a social norm of tax ...analysis of the effects ... See full document

... entailed the use of 25 languages in applying the instrument. 19 of these represented official languages spoken in as many distinct countries, as follows: Finnish (Finland), Greek ... See full document

... type of assets in a company affects in some way its capital structure ...choice. The trade-off theory supports a positive relationship between tangible assets and leverage (Rajan & Zingales, ... See full document

... analysis of the information system is based on a physical model of the existing system, the perception that the current system is working, then analyzes what ... See full document

... 2658/87 on the tariff and statistical nomenclature and on the Common Customs ...version of the Annex I to the Combined Nomenclature Regulation is published ... See full document

... discussion of behavioral finance and presents some insights from this field that apply to the problems plan sponsors encounter when evaluating and choosing active equity ...data on ... See full document

... (through information provided, charisma, legitimacy and level of experience), arguing their advocates that is a more effective and appropriate way to influence and shape the ... See full document

... Lopes and Rodrigues (2007) have regressed the information disclosure require- ments stated in IAS 32 and IAS 39 against company size, industry, auditor type, listing status, internationality, ... See full document

... based on the assumption of unbounded rationality, outcome oriented decision making, selfishness, self-control, and the expected utility maximization (Thaler and Mullainathan, ... See full document

... mind the reported negative correlation between the degree of tax morale and the level of the shadow economy (Torgler and Schneider 2007, 2009), governments ... See full document

... as the Government spreads the risk burden between itself and the taxpayer 54 ...stability and increase the supply of external finance, as it is a means to capture foreign ... See full document

... ethical and political aspect when it says that the current development cannot impair future ...by the progress of economy in an adjusted way through the consistent use of natural ... See full document

... [r] ... See full document

... measurement of the tax burden of a country is an attempt to measure the importance of the public sector of that country’s economy in contrast with its private ... See full document

... accounting information of listed Portuguese companies between 2002 and 2012 is value ...relevance of accounting information (Madeira, 2010; Morais and Curto, 2008; Trabucho, ... See full document

... Induction of the motivational states. For the first task, instruc- tions presented via a computer monitor informed participants that they were to play a visual ability ...observe and compare ... See full document

... for the reporting period ending in 2008, of the 539 companies mentioned above, are downloaded from their ...IFRS, the Notes to the financial statements do not have a pre-defined ...for ... See full document

... is the aid modality that most closely conforms to the Paris Principles as it is given directly to the central government of a recipient, with no directing of how it should be ...that ... See full document

... with information and communication technologies (ICTs) and their role in development, and aims to understand how ICTs are used as a means of empowering ...through the use ... See full document

... available on social media inspires ...patterns of other users, such as what they purchase, how they purchase, and how they use products across consumptions ...rely on social media to discover ... See full document