scholarly journals Model for determining subjective and objective factors of tax evasion

Notitia ◽  
2018 ◽  
pp. 49-61
Author(s):  
Saudin Terzić
Keyword(s):  
Theoretical Analysis ◽  
Empirical Analysis ◽  
Bosnia And Herzegovina ◽  
Rule Of Law ◽  
Tax Evasion ◽  
Research Result ◽  
Tax System ◽  
Main Research ◽  
Multiplicative Effects ◽  
The Empirical Analysis

Tax evasion is affected by many diverse subjective and objective factors. They are intertwined and determined as well as mutually connected and complementary. This paper is aimed at and orientated towards identifying the factors, both subjective and objective, that affect tax evasion in Bosnia and Herzegovina. The main research result indicates that tax evasion has multiplicative effects. It destroys the reputation of institutions primarily and, in particular, the reputation of the tax administration, it poses a threat to the tax system and rule of law, causing taxpayers distrust of the tax system itself. Thus, by reducing tax evasion the situation in public finances improves substantially. The paper shows the theoretical analysis of the phenomenon of tax evasion (which is not a goal in itself), including the empirical analysis of the subjective and objective factors that have the greatest influence on tax evasion in Bosnia and Herzegovina and the assessment of the amount of taxes evaded.

scholarly journals Effects of Tax Evasion and Tax Policy on Economic and Social Environment: The Case of Bosnia and Herzegovina

2019 ◽  
Vol 6 (2) ◽  
pp. 43
Author(s):  
Saudin Terzic ◽  
Miro Džakula
Keyword(s):  
Social Environment ◽  
Bosnia And Herzegovina ◽  
Tax Evasion ◽  
Tax Policy ◽  
Early Stage ◽  
Research Result ◽  
Tax System ◽  
Main Research ◽  
Professional Groups ◽  
Key Issues

Bosnia and Herzegovina (BiH) is still at an early stage in development of functional economic and social environment. “How do tax evasion and tax policy effect on economic and social environment?” This is one of the key issues that requires full attention of fiscal policy and is also the hypothesis of this study. Is tax evasion in direct correlation with the economic welfare of a society, social environment and economic activity? The effort to shed light on these questions can help in the implementation of measures and activities on the prevention and suppression of tax evasion.In the focus of interests of this study are two groups of respondents, the taxpayers on one side who make contacts with professional groups on the other side employed in tax administrations (inspectors). For the purpose of analysing the collected data, the statistical package of SPSS was used. The contribution of this research and the main research result indicate that tax evasion has multiplicative effects, it destroys the reputation of institutions primarily and in particular the reputation of the tax administration, it poses a threat to the tax system and rule of law, causing taxpayer’s distrust of the tax system itself. Thus, by reducing tax evasion the situation in public finances improves substantially. The study shows the theoretical analysis of the phenomenon of tax evasion in BiH (which is not a goal in itself), including analysis of current tax procedures and tax policy of BiH and their influence on economic and social environment.

scholarly journals DETERMINANTS OF TAX EVASION IN BOSNIA AND HERCEGOVINA / DETERMINANTE PORESKE EVAZIJE U BOSNI I HERCEGOVINI

2019 ◽  
Vol 16 (2) ◽  
Author(s):  
Saudin Terzić ◽  
Berger Wolfgang ◽  
Živana Kljajić
Keyword(s):  
Rule Of Law ◽  
Tax Evasion ◽  
Financial Stability ◽  
Tax Administration ◽  
Financial Instability ◽  
Crucial Importance ◽  
Key Factors ◽  
Tax System ◽  
Multiplicative Effects ◽  
Country Today

The functioning of the tax system and taxation in one economy is of crucial importance to overall financial stability, and tax evasion is one of the major risks, if not addressed adequately, and, depending on the amount of taxes evaded, can trigger severe financial instability in a country. Today, many countries are faced with the problem of tax evasion and reports of tax evasion multiply by the day. No tax system is immune to tax evasion, the only difference is the methods of tax evasion in different tax systems. Many and diverse factors, both subjective and objective, affect tax evasion as they are intertwined and determined and mutually connected and complementary. Tax evasion has multiplicative effects, it destroys the reputation of institutions primarily and in particular the reputation of the tax administration, it poses a threat to the tax system and rule of law, causing taxpayers’ distrust of the tax system itself. Thus, by reducing tax evasion the situation in public finances improves substantially. Recognition of the existing key factors of tax evasion or research into the existence of others just as, if not more important factors, de facto confirms how complex, important and current this issue is.

scholarly journals CONFLICTOLOGICAL CULTURE OF PERSONALITY IN A PROFESSIONAL ENVIRONMENT (BY THE EXAMPLE OF PEDAGOGUES AND ENGINEERS)

2016 ◽  
Vol 1 ◽  
pp. 524 ◽  
Author(s):  
Olga Shcherbakova ◽  
Anna Tatarinceva
Keyword(s):  
Theoretical Analysis ◽  
Empirical Analysis ◽  
Work Experience ◽  
Scientific Literature ◽  
Gender And Work ◽  
Professional Environment ◽  
The Given ◽  
The Empirical Analysis

The levels of conflictological culture of pedagogues and engineers, the peculiarities of its formation as well as the comparison of the conflictological culture’s levels among representatives of these specialties on the base of their gender and work experience are analyzed in the proposed research. Each specialist owns a certain level of the conflictological culture’s development and he/she expresses it in a professional environment. The relevance of the research’s theme is caused by the necessity to improve conflictological culture of specialists for their further successful activities. The Aim of the research is the identification of differences in the levels’ formation of specialists’ conflictological culture by the example of pedagogues and engineers and the influence of such a characteristic as a gender and work experience  on it. The Object of the research is the process of forming conflictological culture of pedagogues and engineers. The Methods of the research are the following:1. the theoretical analysis of scientific literature on the given problem;2.the empirical analysis of obtained data reflected the level’s formation of pedagogues and engineers. 

scholarly journals Time Complexity Analysis of the Binary Tree Roll Algorithm

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Adrijan Božinovski ◽  
George Tanev ◽  
Biljana Stojčevska ◽  
Veno Pačovski ◽  
Nevena Ackovska
Keyword(s):  
Theoretical Analysis ◽  
Empirical Analysis ◽  
Binary Tree ◽  
Time Complexity ◽  
Recurrence Relations ◽  
Complexity Analysis ◽  
Worst Case ◽  
Average Case ◽  
The Empirical Analysis

This paper presents the time complexity analysis of the Binary Tree Roll algorithm. The time complexity is analyzed theoretically and the results are then confirmed empirically. The theoretical analysis consists of finding recurrence relations for the time complexity, and solving them using various methods. The empirical analysis consists of exhaustively testing all trees with given numbers of nodes  and counting the minimum and maximum steps necessary to complete the roll algorithm. The time complexity is shown, both theoretically and empirically, to be linear in the best case and quadratic in the worst case, whereas its average case is shown to be dominantly linear for trees with a relatively small number of nodes and dominantly quadratic otherwise.

scholarly journals Space Complexity Analysis of the Binary Tree Roll Algorithm

2017 ◽  
Vol 13 (1) ◽  
Author(s):  
Adrijan Božinovski ◽  
George Tanev ◽  
Biljana Stojčevska ◽  
Veno Pačovski ◽  
Nevena Ackovska
Keyword(s):  
Theoretical Analysis ◽  
Empirical Analysis ◽  
Binary Tree ◽  
Complexity Analysis ◽  
Space Complexity ◽  
Worst Case ◽  
Average Case ◽  
Tree Topologies ◽  
The Given ◽  
The Empirical Analysis

This paper presents the space complexity analysis of the Binary Tree Roll algorithm. The space complexity is analyzed theoretically and the results are then confirmed empirically. The theoretical analysis consists of determining the amount of memory occupied during the execution of the algorithm and deriving functions of it, in terms of the number of nodes of the tree n, for the worst - and best-case scenarios. The empirical analysis of the space complexity consists of measuring the maximum and minimum amounts of memory occupied during the execution of the algorithm, for all binary tree topologies with the given number of nodes. The space complexity is shown, both theoretically and empirically, to be logarithmic in the best case and linear in the worst case, whereas its average case is shown to be dominantly logarithmic.

scholarly journals Audiovisual cultural artifacts of protest in the Basque Country

2014 ◽  
Vol 20 (2) ◽  
pp. 224 ◽  
Author(s):  
Arkaitz Letamendia
Keyword(s):  
Theoretical Analysis ◽  
Empirical Analysis ◽  
Basque Country ◽  
Theoretical Discussion ◽  
Visual Sociology ◽  
Alternative Communication ◽  
Cultural Artifacts ◽  
Cultural Artifact ◽  
Complex Relationships ◽  
The Empirical Analysis

In this article we propose the emergence of a new kind of visual protest and alternative communication called the Audiovisual Cultural Artifact of Protest (ACAP). These will be studied in the context of the Basque Country, which currently combines structural and conjunctural characteristics that make it an outstanding laboratory for the study of these artifacts. A theoretical analysis of the complex relationships between power, communication and resistance will be carried out, and a reading is proposed that deals with the different planes on which these resistances and disputes are expressed. Based on this analysis, four kinds of audiovisual artifacts produced in the Basque Country are studied. For the empirical analysis, the methodological reflections of visual sociology are taken into consideration. The results provide an overview of these Audiovisual Cultural Artifacts of Protest and the theoretical discussion confirms the emergence of these new forms of visual protest, indicating the existence of a broad-based dynamic in which their proliferation and diversification is occurring. The analysis of the case of the Basque Country allows these tactical and communicative innovations to be contextualised and a discussion to take place about the importance of that context, the discourse’s construction and the possible trend towards spectacularisation of the resistances.Caption: #U12Bilbora: MobiLIPDUBzioa Durangon (2012).

FORMATION AND URGENCY OF THE CONCEPT `MUSICAL TASTE`: FROM ANCIENT TIMES TILL NOWADAYS

2015 ◽  
pp. 46
Author(s):  
Marina Marčenoka
Keyword(s):  
Theoretical Analysis ◽  
Music Education ◽  
Retrospective Analysis ◽  
Empirical Analysis ◽  
Contemporary Society ◽  
Musical Preference ◽  
Musical Taste ◽  
Ancient Times ◽  
The Empirical Analysis ◽  
Education Process

<p>The aim of the paper is a retrospective analysis of formation of the 'musical taste' concept and its urgency in the contemporary society. The Methods of the research are: the theoretical analysis of the philosophical and musical literature on the approaches to the concepts “esthetical taste” (C. Batteux, D. Hume, C. Montesquieu, M. Zeltser, F. Hutcheson, A. Shafstbery, J. Herder), “artistic taste” (L. Kogan), “musical taste” (M. Marchenoka); the theoretical analysis of the psychological literature on the approaches to the problem of musical taste in the contemporary society (A. North, J. Charles &amp; L. Sant-Kvinton, P. Rentfrow &amp; S. Gosling); the empirical analysis of musical preference in the music education process (M. Marchenoka). The Results of the research are the following: in the research the essence of the musical taste is defined and is examined its urgency in the contemporary society and the empirical analysis of musical preference in the music education process.</p>

scholarly journals Research on the Impact of Green Credit on Profitability of Commercial Banks in China

2020 ◽  
Vol 214 ◽  
pp. 03008
Author(s):  
Huang Danye
Keyword(s):  
Data Analysis ◽  
Theoretical Analysis ◽  
Empirical Analysis ◽  
Empirical Data ◽  
Commercial Banks ◽  
Development Status ◽  
Basic Concepts ◽  
Empirical Data Analysis ◽  
The Impact ◽  
The Empirical Analysis

This paper reviews the literature on green credit, and has a further understanding of the basic concepts of green credit and profitability of commercial banks, as well as the development status of green credit in China in recent years. Based on empirical data analysis, supplemented by theoretical analysis, this paper makes an empirical analysis of the impact of green credit on the profitability of China’s commercial banks. Finally, according to the results of the empirical analysis, the corresponding opinions and suggestions are given.

EFEKTIVITAS SANKSI PIDANA PAJAK DALAM UNDANG-UNDANG NOMOR 28 TAHUN 2007 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN (Studi di Pengadilan Pajak Jakarta)

2009 ◽  
Vol 9 (3) ◽  
Author(s):  
Tri Wibowo
Keyword(s):  
Tax Evasion ◽  
Research Result ◽  
Policy Formulation ◽  
Tax System ◽  
Legal Subject ◽  
Subject And Object

One effort of realizing independence of nation in defrayal of development is find the source of fund that coming from tax. But, there are behavior of tax evasion that manipulated by legal subject and object of tax for to get thrift of tax by doing contempt of court (unlawful), and manipulate the tax is coherent virus (inherent) in each tax system that applying in every jurisdiction.  Based on research result, applying of sanction in the case of manipulate of tax is not yet effective, because not all that order in the norm did, for example bookkeeping’s not true and not yet had NPWP. Therefore, the policy formulation of crime sanctions in Law Taxation and also there must be support society and from government enforcers, so application of sanction of crime in taxation area can effectively did it. Kata Kunci : Pajak, Penggelapan Pajak, efektivitas sanksi pidana

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