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Behavioral Consequences of Optimal Tax Structure – Empirical Analysis
Behavioral experiments Experimental economics Hidden tax
2016/1/26
The aim of the paper was to analyze some behavioral effects, especially the effect of “hidden” tax, the “preference of progressivity” effect and some kind of “preference of short period incidence” eff...
Penalty Structure and Individual Tax Evasion: an Approach of Behavioral Public Finance
Tax Evasion Individual Income Tax Prospect Theory Penalty Structure Behavioral Public Finance
2010/10/20
China is encountering grave individual tax evasion problem since the new filing system taking effect in 2007. The traditional Allingham and Sandmo (A-S) model illustrates tenuous credibility in explai...
Application of Fair Value Measurement Model in IAS 41 – Relation between Fair Value Measurement Model and Income Statement Structure
Measurement Fair value Agriculture
2010/10/20
Application of IAS 41 Agriculture is controversial. There is a lack of research in this area. Starting point of this paper is an analysis of special characteristics in agriculture. In comparison ...