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The application of non-life insurance ratemaking methods in modelling tax abuses

100%
Leśkiewicz M.
Śląski Przegląd Statystyczny
|
2019
|
issue 17 (23)
59-70
EN
In the most general terms, tax evasion is a breach of tax law. Such a practice is characterised by the economic effect of tax burden elimination or reduction. This paper is aimed at adapting the fixed effects models that are applied in the non-life insurance ratemaking process to modelling tax abuses. The common characteristics of tax risk assessment and non-life insurance ratemaking include for both cases: the number of a given type of events is counted in the examined time period, the distribution of the amount levied as a tax liability for a single event is examined, with the distribution characterised by strong right-skewed asymmetry, and finally the expected amount levied as a tax liability on a single insured/entity is estimated based on these results. In the case of insurance ratemaking, the obtained expected value serves directly the purpose of estimating the insurance premium. In the area of tax risk, the obtained expected values serve the purpose of estimating the scale of abuses arising from the application of a given behaviour pattern.
2

The Legality of Offshore Enterprises

75%
Gudynienė G.
Baltic Journal of Law & Politics
|
2008
|
vol. 1
|
issue 1
54-68
EN
It seems that offshoring is becoming a more and more significant reality today. Offshoring is at the center of a huge public policy debate, which has emerged among business people, politicians, public servants, blue-collar workers and others. Proponents of offshoring see it as bringing prosperity to third-world countries, as well as saving costs and boosting innovation and productivity in corporate high-tax countries. They believe that saving money on cheaper labor benefits consumers due to lower costs and also benefits shareholders because of increased value. Opponents see it as an "assault on good paying jobs" in developed countries. According to them, the negative effect of offshoring is that many individuals lose their jobs, and this consequently hurts the economy of developed countries.This article analyzes offshoring through the legality of offshore enterprises and raises the question whether the business performed in the form of offshore enterprise and associated with the opportunity to maximize profits on the basis of tax reduction is legitimate, and, if so, what determines the legality of offshore enterprise. The paper also presents the understanding of offshore enterprises in the Lithuanian legal system, and examines whether offshore enterprises are legal within the Lithuanian legal system.
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