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Sherine Marcelline, Mahmuddin Syah Lubis
Pág. 53 - 62
The auditor has a duty to assist or provide information about the objectives required by each shareholder, and other shareholders. The functions and duties of auditors such as tax audits, audits and financial statement analysis, the opinion of a qualifie...
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Colin Williams
Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increa...
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João Gonsalo de Moura,Eden do Carmo Soares Júnior,Alan Vasconcelos dos Santos,Ricardo Zimbrão Affonso de Paula,César Augustus Labre Lemos de Freitas
Pág. 347 - 365
O presente estudo tem por objetivo analisar o status da gestão das receitas próprias nos municípios maranhenses, identificando alguns elementos explicativos que possam ser associados a uma boa gestão fiscal no âmbito municipal. Recorrendo ao uso da análi...
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Viera Papcunová, Jarmila Hudáková, Michaela ?tubnová and Marta Urbaníková
A municipality?s budget is a tool that significantly affects the long-term economic potential of the area. In addition, it is an important tool for the management of the municipality, in relation to the effective provision of public services for inhabita...
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Juan Carlos Bércena-Ruiz, Quan Dong, María Bergoña Garzón
Pág. 173 - 190
This paper analyzes the interaction between two political economy decisions by a government: whether to privatize a public firm and what environmental policy to choose (an environmental tax or an emission standard). We find that when market competition i...
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