The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies…
Abstract
Purpose
The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies on the socioeconomic structure. The purpose of this study is to examine how the changes in some macroeconomic indicators affect the tax burden.
Design/methodology/approach
System generalized method of moments approach is used for 34 Organisation for Economic Co-operation and Development (OECD) members in the period of 1993-2016.
Findings
Based on the research findings, variables such as income per capita, foreign trading volume, the capacity of employment, unemployment and economic share of industry sector effect tax burden in a statistically significant and positive direction. The reason that lies behind the positive effect of unemployment on tax burden is the fact that the sense of social state is not abandoned. Thus, it is predicted that the state will increase public transfer expenditures in the short term due to unemployment, this increase will impose a financial burden on the public sector both in the medium and long term and finally, there will be an increase in the tax burden.
Originality/value
Results in the literature suggest that there are many reasons for increasing tax burden such as socio-economic development, financial and organizational structure and the globalization process. However, according to this study, it seems that gross domestic product per capita, the size of the industry sector, openness, employment capacity and unemployment rate also have a positive and significant effect on tax burden in the long run. Ultimately, these results demonstrate that tax burden, one of the most important indicators of the public sector size in the sample of the states and period in hand, is influenced positively by all independent variables and increases slightly but surely. These results suggest that the tax state is still a determinative factor in the socioeconomic field within its taxation tools.
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Frances M. Amatucci, Nelson Pizarro and Jay Friedlander
This article proposes that sustainability represents a paradigmatic shift from traditional perspectives in entrepreneurship education. This “call to action” argues that it is…
Abstract
This article proposes that sustainability represents a paradigmatic shift from traditional perspectives in entrepreneurship education. This “call to action” argues that it is imperative for entrepreneurship scholars and practitioners to add sustainability to academic curricula and consulting support activities. The evolutionary development of entrepreneurship from the traditional profit-oriented perspective to sustainable entrepreneurship is described. A case study of an academic institution, which has successfully incorporated sustainability principles into its curriculum, is provided.This article is among the first that details the importance of a paradigmatic shift because “business as usual” is no longer effective in the twenty-first century.
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Sadia Samar Ali, Rajbir Kaur and Jose Antonio Marmolejo Saucedo
The purpose of this study is to identify various Russian manifestations on expanding its role in sub-Saharan Africa, as well as shed light on the major obstacles it may face.
Abstract
Purpose
The purpose of this study is to identify various Russian manifestations on expanding its role in sub-Saharan Africa, as well as shed light on the major obstacles it may face.
Design/methodology/approach
The research paper uses the “national role theory” to analyze the factors that helped in the growing Russian role in sub-Saharan African countries. It assumes that every state seeks to play a particular role, and that role is reflected in its foreign policy, which is known as “role performance,” and this role originates from several sources. On the other hand, this role faces various obstacles, mostly from the external environment, especially the international system’s structure, global values and international obligations, known as “role prescriptions.”
Findings
Despite Russia’s ability to use all its capacities in expanding its role in the African continent, the degree of its influence varied from one field to another. While it was very influential in the military, security, political, diplomatic and technical fields, it is relatively less in the economic and counter-terrorism areas.
Research limitations/implications
This study paves the way for further researches related to international competition over sub-Saharan Africa, whether economically, militarily or politically, in addition to other studies related to potential cooperation opportunities, especially in security and combating terrorism.
Originality/value
This research’s significance stems from using the existing theoretical structure represented in national role theory in analyzing the Russian orientation toward sub-Saharan Africa, giving more attention to the latest developments in Russian strategy, as well as clarifying the major obstacles that may hinder its activities.
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Katarzyna Piwowar-Sulej, Ewa Popowicz and Adam Sulich
The article explores the linkages between the type of environmental strategy (ES), the use of internal communication (IC), and the greening of organizational culture (OC)…
Abstract
Purpose
The article explores the linkages between the type of environmental strategy (ES), the use of internal communication (IC), and the greening of organizational culture (OC). Moreover, the article empirically examines whether company size matters in the use of environmental IC practices in the green context. Additionally, the article considers differences between people employed at different organizational hierarchy levels. The basis for such a comparison is their opinions about the effectiveness of communication practices.
Design/methodology/approach
Empirical research employed a survey method done on 199 organizations in 2020. Statistical analyses used the chi-squared test, Kendall’s Tau-b correlation coefficient, and the Mann–Whitney U test.
Findings
The research showed that companies with a proactive green strategy more often use different communication practices related to ES and have a greener culture. The study proved that larger companies more often use the analyzed communication practices. However, we found no significant difference in opinion between middle managers and line employees about the effectiveness of these practices.
Practical implications
The main contribution to business practice is the exploratory model based on the empirical study, which allows organizations to successfully implement the ES.
Originality/value
Studies rarely combine the three organizational elements: IC, OC, and ES. This article provides new empirical evidence on relationships between features of OC, green strategy types, and communication practices.
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Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu