In this paper the experiences of taxpayers with the tax audits services as an important tool of tax authorities’ struggle against tax evasion are discussed. In the theoretical part of the paper the factors of tax compliance and the tax authorities’ measures in combating tax evasion are examined, the levels of tax rates and the compliance burden of European Union member states’ tax systems are compared. In the empirical part of the paper the experiences of Slovenian companies with tax audit services are analyzed. Better understanding of the drivers of taxpayer compliance behavior allows tax administration to identify and implement policy measures more effectively.
Standard monitoring of lake water usually depends on monthly measurements that are affected by financing capabilities and weather conditions, often leading to various data being left out. Aiming to solve this issue, we enrolled on the task of developing a set of fitted equations allowing the researchers to predict the values of various water quality parameters even in situations when not all of the data are available. By implementing a serious of tests we were able to establish equations with reasonable adjusted correlation coefficient values suggesting feasible projections of the considered output parameters.
This work presents the development and calibration of a two-dimensional (depth-averaged) river flow, sediment transport and heavy metal transport model in natural watercourses. Because heavy metals occur in dissolved and adsorbed phases, implementing the active-layer concept for sediment transport computation enabled the development of a heavy metal transport model that accounts for pollutant moving in dissolved phase, adsorbed on suspended sediment, adsorbed on bed-load, deposited in the active-layer of the river bed or adsorbed on sediment in deeper strata. The proposed concept also enables the modelling of pollutant exchange processes using accessible sediment particle surface area for suspended and bed sediment separately. The presented heavy metal transport model is able to manage sediment mixtures found in natural watercourses using an arbitrary number of sediment size-classes, distinguishing in this way smaller size-classes that engage in interaction with the pollutant. Using field measurements for a reach of the Danube River, simulations were conducted for water flow, sediment transport and heavy metal transport. While some discrepancies between measured and computed values for pollutant concentrations were observed, the model reproduced the water and sediment contamination quite reasonably with acceptable mass conservation errors. The simulations also gave an insight in the general behaviour of the monitored heavy metals in the considered river reach. Therefore, it can be concluded that the developed model is suitable for simulating complex flow, sediment transport and heavy metal transport conditions in natural watercourses.
The principal component analysis (PCA) is a well established methodology used in all research fields to provide a more intelligent understanding of the investigated data. Accordingly, this paper introduces the application of this methodology for the evaluation of the water quality of Lake Palic. As a result of the selected approach we were able to draw meticulous conclusions and direct the impending research in a more rational direction.
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