attribution theory is one of the psychological dynamic theories that explainsand describes people's perception of facts. therefore, the aim of this research wasto study success and failure attributions in athletes and coaches. the population ofthis study consisted of athletes and coaches of national teams (elite) and clubteams (sub–elite) in swimming, badminton, karate, taekwondo, table te...

A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability is constant and the penalty for eva...

The digital transformation of all areas government is one the European Union priorities. motivation for our research was fact that when it comes to evaluation Digital Public Services, Czech Republic ranks below EU countries average. This article discusses development electronic filings Financial Administration in Republic. It started with a critical literature review relevant sources. Subsequen...

In the last decade many governments have created e-services in order to deliver instant and advanced services to their citizens. One of the major transactions between the state and the citizens is tax filling and payment. This paper highlights critical factors that make a tax web site successful. Its purpose is the creation of an integrated evaluation framework for tax web sites. This framework...

At the beginning of year, consolidated budgets subjects Russian Federation were executed in conditions continued sanctions pressure on regional economy. Organizational and administrative innovations had a significant impact process budget revenue formation (enactment payment taxes using single tax account, cancellation income within groups taxpayers, introduction an accelerated procedure for re...

In this study, it has been aimed to examine athletes' body perception and gender role. 120 male athletes and 120 non-athletic male university students participated in the study voluntarily. In the study, as the data collecting means, The Multidimensional Body-Self Relations Questionnaire-MBSRQ was used in order to determine males' body perception levels, BEM Sex Role Inventory-BSRI was used to ...

In this paper, we disentangle tax revenue forecast errors into influences stemming from wrong macroeconomic assumptions and false predictions of the elasticities linking base to its corresponding type. Across six types overall sum for Germany, find a heterogeneous degree relative importance both sources. Whereas matter most profit-related taxes wage tax, mainly drive energy sales taxes. For sum...

We build a model where a buyer negotiates a price discount with a seller in exchange for not asking the receipt and paying in cash, allowing tax evasion. Sellers and buyers are heterogeneous with respect to their tax morale and to their cost of managing payment instruments different from cash. We study how a tax rebate for the buyer and a tax on cash withdrawals affect tax evasion and governmen...