Report NEP-ACC-2015-04-19

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Alexander Harin issued this report. It is usually issued weekly.

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Other reports in NEP-ACC

The following items were announced in this report:

• Irina-Doina Pãºcan & Ramona Neag, 2015. "Economic consequences of the adoption of the International Financial Reporting Standards: evidences in the research literature," Working Papers 85/2015, Institute of Economic Research, revised Apr 2015.
• Ingrid Majerová, 2015. "The impact of selected variables on the VAT gap in the Member States of the European Union," Working Papers 76/2015, Institute of Economic Research, revised Apr 2015.
• Fan Fei & James R. Hines Jr. & Jill R. Horwitz, 2015. "Are PILOTs Property Taxes for Nonprofits?," NBER Working Papers 21088, National Bureau of Economic Research, Inc.
• Giampaolo Arachi & Valeria Bucci & Alessandra Casarico, 2015. "Tax structure and macroeconomic performance," Working Papers 074, "Carlo F. Dondena" Centre for Research on Social Dynamics (DONDENA), Università Commerciale Luigi Bocconi.
• International Monetary Fund, 2015. "South Africa; Financial Sector Assessment Program-Detailed Assessment of Implementation on the IOSCO Objectives and Principles of Securities Regulation," IMF Staff Country Reports 15/57, International Monetary Fund.
• Joanna Stryjek, 2015. "Tax incentives for innovation," Working Papers 109/2015, Institute of Economic Research, revised Apr 2015.
• Malinina, Tatiana (Малинина, Татьяна), 2015. "Approaches to the Administration of Vat in the European Union and its Implications for the Customs Union [Подходы К Администрированию Ндс В Европейском Союзе И Выводы Для Таможенного Союза]," Published Papers mak15, Russian Presidential Academy of National Economy and Public Administration.
• Gromov, Vladimir (Громов,Владимир) & Malinina, Tatiana (Малинина, Татьяна), 2015. "Directions of Improvement of Russian Tax Legislation in the Part of Taxation of Capital Gains of Assets [Направления Совершенствования Российского Налогового Законодательства В Части Налогообложени," Published Papers mak16, Russian Presidential Academy of National Economy and Public Administration.
• Peter Casey & Patricio Castro, 2015. "Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency," IMF Working Papers 15/73, International Monetary Fund.
• Monika Lobaziewicz, 2015. "Reporting Process Standardization in B2B System," Working Papers 73/2015, Institute of Economic Research, revised Apr 2015.
• International Monetary Fund, 2015. "United States; Financial Sector Assessment Program-Detailed Assessment of Observance on the Basel Core Principles for Effective Banking Supervision," IMF Staff Country Reports 15/89, International Monetary Fund.
• Sami Ben Naceur & Adolfo Barajas & Alexander Massara, 2015. "Can Islamic Banking Increase Financial Inclusion?," IMF Working Papers 15/31, International Monetary Fund.