Although the provisions of the Fiscal Procedure Code create the image of some norms with a somewhat "rigid" character, a series of options specific to modern finance behind the legal text require consideration of optimal strategies by the institutions of tax administration. Because of the...

The object of this research is the Personal Income Tax Research aim – to analyze of personal income tax, its administration in theory and practical activity, formulate proposals for a further personal income tax improvement. Objectives: - to exhibit tax essentiality, taxation principle; - to...

We propose the Point Beauty Contest, a mechanism to identify the distribution of focal points on the individual level. By contrast to conventional coordination, subjects coordinate by the distribution of points. This allows for nuanced coordination strategies, as subjects can invest in multiple...

This paper assumes that in addition to the conventional (selfish) preferences over outcomes, players in a strategic environment have preferences over strategies. In the context of two-player games, it provides conditions under which a player's preferences over strategies can be represented as a...

La designación de los jerarcas en los órganos de control político reviste una pieza fundamental tanto para el perfil democrático de un sistema político como para el funcionamiento de sus instituciones. Es imprescindible el diseño de reglas que en forma anticipada genere la confianza acerca...

Thanks to games theory and within the french institutional framework, the aim of this paper is first to explain why we observe a spontaneous tax competition between local governments with similar size and then to show that « l?intercommunalité » in other words consolidation of...

Исследуются организационно-экономические аспекты функционирования регионального рынка переработки промышленных отходов в Тульской области. Предлагается...

The main theorem of the games theory of random coalitions is reformulated in the random set language which generalizes the classical maximin theorem but unlike it defines a coalition imputation also. The theorem about maximin random coalitions has been introduced as a random set form of...

The main theorem of the games theory of random coalitions is reformulated in the random set language which generalizes the classical maximin theorem but unlike it defines a coalition imputation also. The theorem about maximin random coalitions has been introduced as a random set form of...

In our opinion, the performances at group level must be analyzed differently, depending on the adopted strategy. Thus, we consider that a major problem of the accounting and cost control is their compatibility with the strategy. This is justified by the fact that a certain system, that can be an...