COMPROMISES IN THE PRE-TRIAL INVESTIGATION INTO TAX, DUTY (MANDATORY FEES) EVASION WITH THE USE OF MONEY LAUNDERING CONVERSION CENTERS

The article deals with the problems of using compromises in the pre-trial investigation into tax, duty (mandatory fees) evasion with the use of money laundering conversion centers. Taking into account the existing public demand for reforms of bodies responsible for tax legislation implementation oversight and with regard to novelties in criminal procedure and tax legislation, the article suggests amending the system of compromises that can be achieved at the pre-trial investigation stage with a tax compromise for users of illegal services provided by conversion centers. The article concludes that a genuine human-oriented tactics of conducting specific investigation (search) actions must be based on the most inclusive use of tactical techniques in order to influence an individual. They include: 1) demonstration of potential outcome of the current situation; 2) explanation of the importance of honest testimony; 3) persuasion of the importance of providing assistance to investigation bodies. In order to implement these tactical techniques the article advises the investigator to provide the participants of the criminal proceedings with a timely and professional explanation of the provisions of the law in force in Ukraine regarding various types of compromises.

Pricing strategies for resort fees: consumer preferences favor simplicity

Purpose – The purpose of this study is twofold: to determine hotel customers’ preference among hotel amenities pricing strategies, specifically a bundled, all-inclusive charge in the form of a resort fee, a limited choice resort fee at a lower price or a la carte pricing, and to determine whether hotel customer prefer bundled or partitioned pricing when faced with a mandatory resort fee. Design/methodology/approach – An online survey of participants aged 18 years and older who had taken an overnight leisure trip in the past six months is conducted. A fixed-choice set conjoint analysis is performed to analyze the 353 usable surveys. Findings – Results of this conjoint analysis show that 67 per cent of respondents prefer bundled pricing over partitioned pricing. Respondents also show higher utility for no resort fee and paying for amenities based on usage instead of being forced to pay a mandatory resort fee. Practical implications – Guest preferences for pricing strategies can provide hotel operators with valuable information on how to establish pricing structures. Results suggest that hotel operators could benefit from presenting a bundled price inclusive of room rates and mandatory fees. Originality/value – This is the only known study that examines mandatory fees in which customers receive additional amenities or services in exchange for an additional surcharge. This study also adds to the literature on pricing research in the hospitality industry.