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Perception of tax evasion by individual citizens is of considerable interest to politicians, since people’s perceived attitudes affect the approach to tax compliance throughout the society. It is thus worth identifying personal characteristics that are related to a higher degree of tolerance and justification for tax evasion. Based on the 2008 European Values Survey data and using descriptive statistics, the paper discusses the relationship between the respondents’ characteristics and their tendency to justify tax evasion. The study finds a strong relationship between this tendency and age, educational attainment and economic activity, the two other variables (parenthood and income) indicating only a weak relationship. Moreover, the current issue allows us to convincingly argue against the regression analysis stereotypes which often yield biased and confl icting results. The paper confirms our constructive criticism, thus opening up space for an extended discussion of a more balanced use of both descriptive statistics and regression models.

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. – Pesaran , M. H. – Shin , Y. ( 2003 ): Testing for Unit Roots in Heterogeneous Panels . Journal of Econometrics , 115 ( 1 ): 53 – 74 . IMF ( 2016 ): World Economic Outlook Database . April. https

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Acta Oeconomica
Authors: Tamás Ágh, Katalin Gáspár, Balázs Nagy, Matthieu Lehmann and Zoltán Kaló

://www.hiqa.ie/sites/default/files/2017-01/Revised_Economic_ Guidelines_posted_100714.pdf Human Mortality Database ( 2012 ): http://www.mortality.org INFARMED ( 1998 ): Guidelines for Economic Drug Evaluation

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This study presents the detailed methodology of generating house price indices for the Hungarian market. The index family is an expansion of the Hungarian housing market statistics in several regards. The nationwide index is derived from a database starting from 1990, and thus the national index is regarded as the longest in comparison to the house price indices available so far. The long time series allow us to observe and compare the real levels of house prices across economic cycles. Another important innovation of this index family is its ability to capture house developments by regions and settlement types, which sheds light on the strong regional heterogeneity underlying the Hungarian housing market.

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This study focuses on the theory of planned behaviour in order to understand and to predict the entrepreneurial behaviour of Romanian early-stage entrepreneurs and intrapreneurs, identifying the main differences among them. We first present the individual level analysis of these new venture creators using the Global Entrepreneurship Monitor (GEM) Adult Population Survey database of Romania from 2011 to 2014, followed by the estimation of logistic regressions in order to test the applicability of the theory of planned behaviour in predicting entrepreneurial behaviour. We aim to contribute to the understanding of differences in start-up activities by broadening the concept of start-up to include intrapreneurship as well. The findings of this study provide partial support of the theory of planned behaviour.

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This paper seeks to illuminate empirically a class of drivers of firm performance hitherto neglected in the economic literature. To accomplish this objective, we distinguished three elements: sales volume, participation in technology alliancing, and successful patent issuing. Our findings suggest that competitive pressure posed by larger rivals in an industry affects sales performance negatively, but the possession of absorptive capacity can counter this deleterious effect. Findings regarding the effects caused by a product portfolio with high technological content are mixed. Depending on the performance measure applied, the results show evidence of adverse outcomes for sales, U-shaped effects for participation in technology alliancing and inverted U-shaped results for patenting. We obtained our raw data from the 2006 and 2008 PITEC database, which is the Spanish equivalent of the EU Community Innovation Survey. Our sample embraces more than 3000 firms.

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University, China’s CNKI Excellent Postgraduate Dissertation Full-Text Database , 18 , 21 – 24 , 24– 30 , 40 – 41 . Hao , G. and Li , D. ( 2012 ). Translated from ‘Study on Measuring

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. OECD Database: Statistical Compendium. Paris, various issues in electronic version. Statistical Office of Estonia ( Eesti Statistika Aastaraamat): Statistical Yearbook of Estonia . Tallinn, various issues

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. http://ec.europa.eu/eu2020/pdf/ Eurostat ( 2016 ): Government Finance and EDP Statistics Database . http://ec.europa.eu/eurostat/ web/government-finance-statistics/data/database

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Educational Note . Omega , 32 ( 2 ): 155 – 160 . Thomson Reuters Ikon Database (TASS Database) ( 2017 ): Excel Reports on the Company Data of 2017 . Https://Www.Thomsonreuters.Com/En/Resources/Third-Party-Restrictions/Tass-Database

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