The aim of this study was to determine the relationship between the attitudes and behaviors of the administrative staff of four Baku universities toward the consumption of environmentally friendly products. The study used 536 consumer questionnaires belonging to different socio-economic and demographic consumer groups. The survey evaluated the factors that affected purchasing decisions, purchase intentions, awareness, attitudes and behaviors toward green products of respondents living in an urban area. The results from the survey were analyzed using one-way MANOVA analysis. According to the results of the study, the green consumer behaviors of the survey participants differed according to age, the number of household members, marital status, education level and income. At the same time, the main indicators that consumers paid attention to were price, brand, appearance, advertising, expert opinion and label information. The level of importance of these indicators varied according to the education, income and number of household members of the participants. The results showed that the participants of the survey were partially sensitive to the environment.
Taxes are a complicated and influential category affecting all the economic phenomena and financial processes. To ensure a stable flow of funds to the state and local budgets, all the participants of the tax legal relations should properly perform their obligations before the state and observe the applicable legislation. The aim of the paper is to make an analysis of the positive experience of European countries in the field of taxation and their possible application in developing countries. The considered practice in the part of the luxury tax showed that almost all the developed foreign countries introduced this kind of tax, however,
This paper discusses the importance of tax ethics, as well as the impact of education on it. The impact of tax-oriented education on tax ethics was determined in the case of Azerbaijan. For this purpose, it was applied a questionnaire survey to 250 students studied at the Academy of Public Administration under the President of the Republic of Azerbaijan between 2017 and 2019 years. The collected data were analyzed descriptively, and the hypothesis was tested using the Paired Samples Test. Cronbach's Alpha conducted to verify the validity of the research. Analyzes and tests were carried out electronically using the SPSS 16.0 software. As a result of empirical research, it turned out that the attitude towards taxation was higher after passing tax classes.
The tax regulation is an important element of creation and distribution of the qualitative budgeting of a city or a state. Tax regulation allows evenly distributing the existing resources and thus ensuring the gradual development of a state. The task of legal regulation is to ensure the equal distribution of the tax burden and the formation of the integral perception on the part of the population of the suggested regulatory measures. The search of the equilibrium and the formation of the system of legal regulation based on the analysis of the best practices of the European states forms the relevance of the study. The novelty of the study is defined by the fact that to a greater extent, the formation of the model of sufficient tax regulation is possible if it is a targeted indicator of the social and economic development of the state. The authors of the paper except for analyzing the taxation systems of the majority of the EU states also define the way necessary for the implementation of the legislation elements in the states of the post-Soviet territory. According to the authors, it will allow to a greater extent define how the tax incomes should be distributed. The practical significance of the study is defined by the fact that at the implementation of the paper’s conclusions one may precisely define that different distribution of the funds will allow to a greater extent feasibly reforming the tax legislation in the developing countries.
Öz Çalışmanın amacı sosyal adalet bağlamında Azerbaycan'da izlenen uygulamaları incelemektir. Bu bağlamda ilk önce sosyal adalete ilişkin teorik tartışmalara değinilmiştir. Her toplumun kendi doğrusunun olduğuna ve bu nedenle de sosyal adaletin sağlanmasında her devletin uyguladığı sosyal projelerin kendine özgü izlediği süreç ve sonuçların çıktısı olduğuna vurgu yapılmıştır. Daha sonra Azerbaycan'da uygulanan sosyal politikaların çıktısı yoksulluğun önlenmesi, işgücü piyasasına erişim, eğitime erişim, sağlık sistemi kapsamında incelenmiştir. Araştırmada Azerbaycan Cumhuriyeti Devlet İstatistik Kurumunun verileri kaynak olarak kullanılmıştır ve sosyal adaletin sağlanmasında elde edilen sonuçlar tartışılmıştır.
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