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Piotr Lis
Pág. 2 - 6
Dear Readers,I have the pleasure of presenting to you the first issue of our research journal entitled ?Research Papers in Economics and Finance? (REF), published by the Faculty of Economics at Poznan University of Economics and Business. Caring about th...
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Eric Mokwaro Bosire
Pág. 370 - 381
Infrastructure development is an essential element in economic growth and development. Good infrastructure fosters low transaction costs hence making production efficient and attracting foreign direct investments. However, there has not been adequate sch...
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César Pérez López, María Jesús Delgado Rodríguez and Sonia de Lucas Santos
The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron neu...
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Robin Marita Aondo
Pág. 114 - 123
This research paper aim was to establish the effectiveness of taxpayer education on tax compliance for SMEs in Kitengela town. There are reasons why KRA never met its revenue targets and the revenue collected has never surpassed the target set aside by t...
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Simeon Oeta, Richard Kiai, Joseph Muchiri
Pág. 262 - 270
Taxes form a significant portion of a company?s expenses and in order to increase probable returns, tax planning is vital to financing and investment decisions of an entity. This study sought to find out the influence of tax avoidance on financial perfor...
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Adriaan E. Pask,Johan Marx
AbstractOrientation: National Treasury acknowledges that 90% of all South African retirees will not have adequate financial resources in order to sustain themselves.Research purpose: This study aimed to address the retirement income shortfall by assessin...
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Chen-Yin Kuo
Pág. 227 - 242
Differing from existing research focusing on the relations between default risk and equity returns, corporate governance, tax allowance, this paper investigates whether accounting conservatism (accounting conservative reporting) reduces default risk. We ...
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Marcelo Rabelo Henrique,Sandro Braz Silva,Wendell Alves Soares,Sérgio Roberto da Silva
Pág. 130 - 144
This study investigates the determinants of capital structure, using multiple regression technique data for a sample of 723 companies from various sectors of the Brazilian economy between 2005 and 2014 in order to determine the relative importance of the...
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Wesley Gruijthuijsen, Thérèse Steenberghen, Dominique Vanneste, Jan Zaman, Inge Pennincx, Sophie De Mulder, Koen Vermoesen and Eline Horemans
To limit additional (net) land take for economic activities, the reality of space use needs to be properly understood. This was assessed by comparing the spatial patterns obtained from a field inventory with those from existing data for five case areas i...
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Edinson Cornejo Saavedra,Victor Villalobos Almarza
Pág. 53 - 72
This study objective was to determine the effect of 2014 Tax Reform Bill on the Chilean stock market, in the period comprised from its announcement to the approval by National Congress in September 2014. The Event Study Method was used to analyze the abn...
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