Economic sectors of sail and repair of motor vehicles should be considered as specific and important for Lithuanian economy as they encourage economic growth in different regions. Used cars’ market in Kaunas is the biggest in the European Union. On the other hand, this economic sector is one of the most risky sectors in terms of informal economy. During economic growth slowdown and even recession, more control of informal economy is needed. That’s why it is meaningful to create and implement effective risk e-management models that would help tax authorities and audit companies to identify the risks of taxpayers operating in mentioned economic branches. These models would allow reacting to changes in degrees of brunch economy and risks operatively by determining strategies and measures to influence unwanted results.
|Journal||Communications of the IBIMA|
|Publication status||Published - 2011|
- E-evaluation of risk
- Tax evasion
- Informal economy
Mazeika, A., Skarzauskiene, A., Kaseliauskas, M., Mackevicius, R., Buginskis, V., Mackeviciene, G., & Dzemydiene, D. (2011). Evaluation of tax payment risks in whole of tax system. Communications of the IBIMA, 2011, 1-19.