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Corruption And Tax Evasion: Evidence From Albanian Enterprises, Ermira Hoxha Kalaj
Corruption And Tax Evasion: Evidence From Albanian Enterprises, Ermira Hoxha Kalaj
International Journal of Business and Technology
This article focuses on survey data and qualitative evidence from Albanian manufacturing firms to examine the scale and consequences of corruption and tax evasion at the enterprise level. It discusses the costs and benefits from the entrepreneur’s perspective. The vector of covariates includes information about; use of external finance, policy influence, experience of corruption, firms size and ownership structure. To control for differences in the availability of collateral, the proportion of the fixed assets is included. The models used in the paper are probit where the dependent variable is binary and ordered probit where the dependent variable is categorical and …
Tax Evasion As A Crime: A Survey Of Perception In Kosovo, Agim Mamuti, Robert Mcgee
Tax Evasion As A Crime: A Survey Of Perception In Kosovo, Agim Mamuti, Robert Mcgee
UBT International Conference
The goal of this paper is to explore the perception of Kosovo’s citizens of the severity of tax evasion relative to other crimes and abuses. Perception of tax evasion may somewhat clarify the degree of rebelliousness with the tax laws. Using data from a self- administered survey and a personnel structured interview, the results of mean and comparative analysis will be examined to show where the tax evasion is ranked in Kosovo in the list of fifty listed crimes. Studies, conducted about the perceptions of tax evasion as a crime, have suggested that the tax non-compliance environment has been created …
Ethics Of Tax Evasion, The Case Of Albania, Emirjeta Kandri, Agim Mamuti
Ethics Of Tax Evasion, The Case Of Albania, Emirjeta Kandri, Agim Mamuti
UBT International Conference
Tax evasion and the ethics about it are widely discussed topics nowadays and they have revived a lot of debates among ethics analysts or government representatives and business mangers or owners. The first ones argue that it is unethical hiding revenues to avoid taxes, since they are one of the ways business owners contribute to their proper countries in order for the society of that country to benefit from those. On the other hand, businessmen argue that they already pay too much tax and do philanthropic donations, so there is no reason for them to feel they should pay more …
Corruption And Tax Evasion: Evidence From Albanian Enterprises, Ermira Hoxha Kalaj
Corruption And Tax Evasion: Evidence From Albanian Enterprises, Ermira Hoxha Kalaj
UBT International Conference
This article focuses on survey data and qualitative evidence from Albanian manufacturing firms to examine the scale and consequences of corruption and tax evasion at the enterprise level. It discusses the costs and benefits from the entrepreneur’s perspective. The vector of covariates includes information about; use of external finance, policy influence, experience of corruption, firms size and ownership structure. To control for differences in the availability of collateral, the proportion of the fixed assets is included. The models used in the paper are probit where the dependent variable is binary and ordered probit where the dependent variable is categorical and …
Causes And Effects Of The Informal Economy – The Case Of Macedonia, Tome Nenovski
Causes And Effects Of The Informal Economy – The Case Of Macedonia, Tome Nenovski
UBT International Conference
Republic of Macedonia (RM) has high level of informal economy activity. It accounts for about 35- 40% of GDP. It has a direct influence to the main indicators, categories and instruments for macroeconomic planning and regulation. By using qualitative, descriptive, statistic and comparative methodologies, this research attempts to locate causes and consequences of informal economy in RM. It also presents different ways for measurement of the size of informal economy and understands the basic characteristics of the Macedonian case in order to present well‐grounded policy recommendations. The main finding of the paper is that the informal economy in The RM …