Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study enco...Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study encompassing both tax payers and tax administrators has been conducted in Lithuania. Since a survey of all participants in the tax system would require substantial time, human, and financial resources, during the first study, only one group, tax payers, was surveyed. During the second study, tax administrators were surveyed along with the tax payers. The present study has the following objectives： to describe the problem of tax evasion in the context of attitudes and behaviours of participants in the tax system; to estimate the tax compliance and evasion situation in Lithuania on the basis of attitudes and behaviours of tax payers; to establish how tax administrators estimate the tax compliance （evasion） situation in Lithuania; to assess the relationship between tax administrators and tax payers; to determine similarities and differences of their attitudes; to assess the key aspects of tax evasion; and to identify measures for the solution of this problem.展开更多
A secret sharing scheme permits a secret to be shared among participants in such a way that only qualified subsets of participants can recover the secret. Secret sharing is useful in management of cryptographic keys. ...A secret sharing scheme permits a secret to be shared among participants in such a way that only qualified subsets of participants can recover the secret. Secret sharing is useful in management of cryptographic keys. Based on identity, we analyze the secret sharing scheme among weighted participants. Then we present a dynamic scheme about secret sharing among weighted participants. At last, we analyze the secret sharing scheme among weighted participants, which can make all weighted participants verifiable and dynamic.展开更多
文摘Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study encompassing both tax payers and tax administrators has been conducted in Lithuania. Since a survey of all participants in the tax system would require substantial time, human, and financial resources, during the first study, only one group, tax payers, was surveyed. During the second study, tax administrators were surveyed along with the tax payers. The present study has the following objectives： to describe the problem of tax evasion in the context of attitudes and behaviours of participants in the tax system; to estimate the tax compliance and evasion situation in Lithuania on the basis of attitudes and behaviours of tax payers; to establish how tax administrators estimate the tax compliance （evasion） situation in Lithuania; to assess the relationship between tax administrators and tax payers; to determine similarities and differences of their attitudes; to assess the key aspects of tax evasion; and to identify measures for the solution of this problem.
基金The research is supported by Research Funds of Information Security and Secrecy Laboratory of Beijing Electronic Science ＆： Technology Institute under Grant No. YZDJ0712, partially by National Basic Research Program under Grant No. 2004CB318000, and Beijing Municipal Natural Science Foundation under Grant No. 406：3040.
文摘A secret sharing scheme permits a secret to be shared among participants in such a way that only qualified subsets of participants can recover the secret. Secret sharing is useful in management of cryptographic keys. Based on identity, we analyze the secret sharing scheme among weighted participants. Then we present a dynamic scheme about secret sharing among weighted participants. At last, we analyze the secret sharing scheme among weighted participants, which can make all weighted participants verifiable and dynamic.
