e-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange.   this phenomenon brings about massive changes in most of relations between various economic institutions. such changes have also occurred in tax systems. hence, the present research aims to investigate effect of e-commerce on tax structure ...

If conventional instruments of strategic trade policy are unavailable, the system of foreign profit taxation and transfer price guidelines may serve as surrogate policy instruments. In this paper, I consider a model where firms from two countries compete with each other on a third market. I analyze optimal policy choices of the firms’ residence countries aiming at strategically manipulating the...

while economic deterrence models are fully based on maximizing economic utility; social psychology models explain human behavior by examining the underlying attitudes, norms and beliefs. tax morale is defined as the intrinsic motivation to pay taxes. however, determinants of tax morale need to be investigated for a more comprehensive understanding of tax morale. in this paper we analyze the mos...

Introduction My previous note focused on pin 1 problems as an open door for RF into audio equipment. But RF can also enter equipment on the signal conductor(s) if the equipment fails to block it with an effective low pass filter. RF is induced on a shielded balanced pair by at least three mechanisms: • Imbalance in the magnetic coupling between the shield and the two signal conductors (Shield-c...

background: prompt gamma neutron activation analysis (pgnaa) is known as a non-invasive technique capable of measuring elemental concentration in voluminous samples in a short period of time. also it is a valuable diagnostic tool for total body elemental measurements. 252cf and 241am-be sources which are usually used in this method, generate not only neutrons, but also emit high-energy and unwa...

abstract: the tax capacity is one of the main concepts in public finance and provides the required information on state economic power in mobilizing the tax resources for responding the financial problems and execution of economic policies. for this purpose, the main objective of this paper is to estimate the tax capacity for oil exporting countries over the period of 1995-2008 by applying pane...

Today, the concept of tax compliance has become a common phenomenon in the most countries and identifying the factors which affecting on it, specially internal and psychological factors instead of economic factors, attracted the attention of a large number of researchers in all over the world. So, the purpose of this study is to present a model of tax compliance with the realization approach of...

exposure buildup factors have been calculated by monte carlo method for point isotropic gamma ray sources, penetrating a two-layer spherical shield of water surrounded by lead, and the effect of bremsstrahlung radiation on buildup factors has, in particular, been investigated, the results of which are in good agreement with previous works. the buildup factors were then calculated for various co...