Browse

Recent Submissions

Now showing 1 - 5 of 10
  • Publication
    United Kingdom VAT court challenges as cignals of motivated overall tax minimization planning
    [Jungtinės Karalystės teisminiai ginčai dėl PVM kaip motyvuoto bendro mokesčių mažinimo planavimo signalai]
    research article
    Diehl, Kevin A.
    Taikomoji ekonomika : sisteminiai tyrimai, 2015, t. 9, nr. 2, p. 95-105
    Recent evidence shows that activities to minimize value added taxes (VAT) have become important to overall tax reduction planning. Utilizing the sample of companies in the United Kingdom that have contested their VAT burdens in the courts for 2004 through 2009, the characteristics of companies that engage in such VAT minimization activities are identified. Companies that engage in such VAT minimization activities exhibit statistically significant lower effective tax rates (ETRs) and cash effective tax rates (CETRs). They also have statistically significant larger book-tax differences (BTDs).
      36  60
  • Publication
    Managing global competitiveness: impact of talents on innovations in Baltic States
    [Globalaus konkurencingumo vadyba: talentų įtaka inovacijoms Baltijos šalyse]
    research article ;
    Taikomoji ekonomika : sisteminiai tyrimai = Applied economics: systematic research. , T. 9, nr. 1 (2015), p. 13-28
    The paper discusses the impact of global talent competitiveness (GTC) on managing the regional economic competitiveness. The complex evaluation and comparative assessment of GTC is a basis for effective knowledge resource distribution and investment into intellectual economic policy. Some conclusions concerning comparative evaluations of GTC and their impact on innovations in the Baltic States are presented.
      129  71
  • Publication
    Company’s capital structure and value : a panel threshold regression analysis
    [Kompanijos kapitalo struktūra ir vertė : sekinių lūžio tašką įvertinanti regresijos analizė]
    research article
    Berzkalne, Irina
    Taikomoji ekonomika : sisteminiai tyrimai, 2015, t. 9, nr. 2, p. 77-94
    Tyrime apžvelgiamos kapitalo struktūros teorijos ir ankstesni empiriniai netiesinio kapitalo struktūros ir vertės ryšio tyrimai. Empirinėje straipsnio dalyje Baltijos valstybių įtrauktų į biržos prekybos sąrašą kompanijų imčiai taikoma sekinių lūžio tašką įvertinanti regresijos analizė.
      251  102
  • Publication
    Išsilavinimo nelygybės Lietuvoje vertinimas
    [Evaluation of educational inequality in Lithuania]
    research article ;
    Taikomoji ekonomika: sisteminiai tyrimai = Applied economics: systematic research. Kaunas : Vytauto Didžiojo universitetas, 2015, T. 9, nr. 1, p. 143-156
    Authors analyze the causes and effects of educational inequality, and summarize the results of education inequality in Lithuania by using direct Gini index method. It is important to know that this method is used to calculate education inequality for basic levels.
      194  118