The interdependence between fiscal public policies and tax evasion

Androniceanu, Armenia; Gherghina, Rodica; Ciobănaşu, Marilena

doi:10.24818/amp/2019.32-03

Cited by 46 publications

(38 citation statements)

References 22 publications

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“…When creating an effective fiscal system, it is necessary to fulfill conditions such as the relative simplicity of tax calculation and collection, as well as maintaining stability. Tools to counter tax evasion are also extremely important, since disregarding tax payments triggers negative scenarios in society and destroys the market economy through the creation of unfair competition [49]. Tax systems of developed countries perform this function successfully.…”

Section: Discussionmentioning

confidence: 99%

Tax System of the Russian Federation: Current State and Steps towards Financial Sustainability

et al. 2019

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Achieving financial sustainability is the most important strategic task of the state in a turbulent global economic environment. The purpose of this study was to identify the patterns of development and peculiarities of the tax situation in Russia. The authors determined the most effective approaches for the formation of the tax system that would ensure the financial sustainability of the state in conditions of economic transition. This study examined the existing features and patterns of the formation of the Russian tax system. The ways and instruments to achieve financial stability were considered. As an example, it was decided to take into account the international practices of the most successful states in terms of tax (according to the Doing Business methodology)—namely, the USA, Ireland, France, Greece, Luxembourg, the Netherlands, Germany, Switzerland, the UK, Sweden and Norway. A list of conditions is proposed, the implementation of which might ensure the transformation of the Russian financial system in terms of sustainability. This article also demonstrates changes in the economic infrastructure of the Russian Federation and indicates possible scenarios for the development of the tax system. This study determines that the tax system is largely shaped by the information environment. Therefore, digitalization processes can serve as a catalyst for the achievement of financial sustainability by the state. The choice of tools for the internal reform of public finances is situational. However, strategic transformation (in terms of macro-level sustainability) can be achieved by performing a number of universal steps. The implementation of the latter creates not only a positive effect from the introduction of new approaches, but primarily minimizes the impact of existing negative phenomena and trends. The tax system of the Russian Federation can be optimized by consolidating sustainable development indicators in the legal acts. The latter is an important step towards achieving financial sustainability.

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Section: Discussionmentioning

confidence: 99%

Tax System of the Russian Federation: Current State and Steps towards Financial Sustainability

et al. 2019

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“…Thus, these effects resulted higher in the context of European countries. In this line, it can be argued that the social effect on entrepreneurship is perceived differently among countries (Androniceanu et al, 2019). Based on this logic, a hypothesis can be proposed:…”

Section: Literature Reviewmentioning

confidence: 99%

Linking firm characteristics to perceived important social factors for entrepreneurial activity

Çera¹,

Belás²,

Rózsa³

et al. 2019

Economics &Amp; Sociology

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This study seeks to investigate the linkages between firm characteristics (firm age and size) and perceived important social factors for entrepreneurship. The research is administered on a firm-level data collection through a survey. The paper uses principal component analysis and non-parametric methods, including a post-hoc test to examine the above linkages within an original dataset of 641 small and medium-sized enterprises (SMEs) operating in Czech Republic and Slovakia. The results reveal that the perceived important social factors have a negative association with firm age and a positive one with firm size. Therefore, younger firms are more vulnerable to these factors as compared with their older counterparts. However, larger firms demonstrated perceived higher social factors, as compared with smaller ones. This research contributes to enriching literature by providing insights on the associations of firm characteristics and social factors for entrepreneurship in Central European context. Understanding factors which shape entrepreneurship within SME sector allows adjusting and designing policies aiming to boost entrepreneurship for certain groups of firms.

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“…From a theoretical standpoint, significant links between CSR goals and employee protection from workplace mobbing can be found. Solutions of the problem of workplace mobbing as a psychosocial stressor are intended for the creation of a healthy and safe environment [8][9][10][11], and employee health and psychosocial well-being are constituents of the CSR concept [12][13][14][15] that have a positive impact on employee satisfaction and organisational performance [16]. Although there is evidence that employee engagement significantly contributes to CSR and increases the productivity of their own activities [17], it has, however, also been noted that there is insufficient research on how employees perceive social responsibility within their organisations [18] and on the inclusion of employee well-being in the CSR policy [19,20].…”

Section: Introductionmentioning

confidence: 99%

Workplace Mobbing in Polish and Lithuanian Organisations with Regard to Corporate Social Responsibility

Vveinhardt

Sroka

2020

IJERPH

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The ‘mobbing’ phenomenon is regarded as the actions or behaviour referring to an employee or directed against an employee, comprising persistent and drawn-out harassment or intimidation of that employee. This phenomenon causes substantial negative workplace consequences, but, above all, one should stress the consequences for the victims, which are devastating. This has been observed in a variety of organisations, regardless of the sector and country. Given these facts, the purpose of this study was to identify the prevalence of workplace mobbing in Polish and Lithuanian organisations with regard to corporate social responsibility (CSR). The research sample included a group of 823 entities operating in both countries in both the private and public sectors (410 from Lithuania and 413 from Poland). A closed-type questionnaire was used in the survey. Several research methods including factor analysis, Cronbach’s alpha, Spearman–Brown, factor loading, and total item correlation were used in our study. The results achieved showed that there were both similarities as well as differences between the analysed organisations. More specifically, our research revealed that: (1) Employee attitude to CSR depends on the company’s sector of activity and the country; (2) In Poland, workplace mobbing is more prevalent in the public sector than in the private, whilst in Lithuania there were no substantial differences; (3) Organisations that implemented the CSR concept showed less imposed mobbing prevalence; and (4) Employees who faced mobbing in the workplace had worse relationships with clients and users of the company’s services/products.

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The interdependence between fiscal public policies and tax evasion

Cited by 46 publications

References 22 publications

Tax System of the Russian Federation: Current State and Steps towards Financial Sustainability

Tax System of the Russian Federation: Current State and Steps towards Financial Sustainability

Linking firm characteristics to perceived important social factors for entrepreneurial activity

Workplace Mobbing in Polish and Lithuanian Organisations with Regard to Corporate Social Responsibility

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