Wage and Sales Correlation in Hotels

• Author: Elisabeta Katiaj
• Pages: 64-69

Vo

l. 4 N

o

.

3

N

ovem

b

er

,

2018

A

cademic Journal o

f

Business,

A

dministration, Law and Social Science

s

II

PCCL Pu

bl

is

h

in

g

, Graz-

A

ustri

a

ISS

N 2410-391

8

A

cces online at www.ii

p

ccl.or

g

64

Wage an

d

Sa

l

es Corre

l

ation in Hote

l

s

P

h

D (C.) E

l

isa

b

eta Katia

j

Ab

str

a

c

t

F

ollowing

f

urther studies on the impact o

f

tax indicators in relation to each other, in this

publication is taken into account the behavior o

f

the salary level versus sales during 2015-2017

o

f the 303 taxpayers’ case of this study. The primary goal remains the further fulf‌i llment o

f

personal knowledge in this sector, but also the possibility of a new thematic source to further

r

esearch by other researchers in order to promote critical or growth literacy in this f‌i eld, which

more than any other topic needs to be improved in continuity. Primarily, the search for rules

t

hat show the risk to taxpayers in relation to their overpayment on f‌i scal obligations. Further

t

he orientation of the connected operators to organize a be er working plan, towards f‌i ndings

and preventing tax evasion and debt management.

K

e

y

words: Tax, compliance, revenue, sales, risk.

I

ntr

odu

ct

io

n

I

n this stud

y

were anal

y

zed the numerical data on 303 tax

p

a

y

ers o

f

the hotel and

a

ccommodation sector. The data that are owned b

y

the same tax

p

a

y

er are subject to

d

i



erent studies b

y

dealing with di



erent rules and di



erent

p

ur

p

oses

.

The region of companies surveyed

p

p

y

y

Figure 1 Number of taxpa

y

er b

y

regio

n

Currentl

y

, the stud

y

o

f

the correlation o

f

gross salaries declared with sales aims

a

t anal

y

zing the correlation coe



cient and its level o

f

im

p

ortance. This level, i

f

it

p

rovides a high

p

er

f

ormance result, is a necessit

y

o

f

creating a rule

f

or

f

urther anal

y

sis

o

f

the level o

f

risk. Having the risk level, orientation to the Tax

p

a

y

er ma

y

be intuitive

a

s a result o

f

the stud

y

and well oriented. Just to

f

ocus on where the

p

robabilit

y

o

f

the

f‌i

ndings will be as high as

p

ossible, minimizing the cost o

f

their administration.