Consumer reactions to corporate tax strategies: The role of political ideology

Antonetti, Paolo; Anesa, Mattia

doi:10.1016/j.jbusres.2016.12.011

Cited by 62 publications

(55 citation statements)

References 55 publications

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“…Until now, however, this has been done largely from a supply-side perspective by evaluating the reasons people work in the undeclared economy, resulting in the emergence of heated theoretical debates about whether undeclared workers do so out of necessity or as a matter of choice (Maloney 2004, Williams 2015a,b, Morris and Polese 2015, 2016. Few studies on the undeclared economy in Central and Eastern Europe, with one or two notable exceptions that focus on businesses (Putni š and Sauka 2015, Antonetti and Anesa 2017), have considered adopting a demand-side perspective, and none have focused upon citizens and evaluated the reasons they acquire undeclared goods and services. This is important.…”

Section: Introductionmentioning

confidence: 99%

Explaining participation in the undeclared economy in Central and Eastern Europe: a demand-side approach

Williams

Horodnic

2017

Post-Communist Economies

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To explain participation in the undeclared economy, the conventional supply-side approach evaluates the reasons people work in this sphere. This paper for the first time in Central and Eastern Europe explains the undeclared economy using a demand-side approach which evaluates citizens' motives for purchasing undeclared goods and services. Here, three potential explanations for purchasing undeclared goods and services, grounded in rational economic actor, social actor and institutional imperfections theoretical perspectives, are evaluated. Reporting data from 11,131 face-to-face interviews conducted in 11 Central and Eastern European countries in 2013, the finding is that all three explanations are used by consumers, displaying the need for a synthesis of these approaches, whilst a multinomial regression analysis identifies the specific groups variously using the undeclared economy to obtain a lower price, for social or redistributive rationales, or due to formal institutional imperfections. The implications for theorising and tackling the undeclared economy are then explored.

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Section: Introductionmentioning

confidence: 99%

Explaining participation in the undeclared economy in Central and Eastern Europe: a demand-side approach

Williams

Horodnic

2017

Post-Communist Economies

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“…One of the management accounting tools is budgeting. The system of budgeting, using the possibilities of modern information technologies, provides an opportunity for internal economic control and multivariate analysis of financial results from the implementation of adopted budgets, forms conditions for the analysis of various scenarios of transformation of financial condition, assessment of financial stability in permanently changing conditions of external economic environment [24,25]. In budgeting, budgets for the forthcoming period are prepared, reports on their execution for the past time are prepared, and planned and actual indicators are compared.…”

Section: Discussionmentioning

confidence: 99%

Organizational and methodological approach to managing financial flows of agricultural enterprises

et al. 2020

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Management accounting and management of an agricultural enterprise includes strategic planning and regulation of financial flows. Therefore, at the present stage, the development of measures to develop management accounting and improve the management of financial flows of agricultural enterprises is a significant problem. Management accounting and management of financial flows is the management of cash (financial) flows arising in the process of promotion of tangible and intangible assets. Besides, in the process of management accounting there is a purposeful distribution of financial resources in the logistic financial system of an agricultural enterprise. Management of financial flows is carried out both for the internal environment of the agricultural enterprise and for the external environment. The aim of the article is the justification of theoretical provisions and development of organizational and methodical approach to management of financial flows of agricultural enterprises in the system of management accounting. Objectives of the research: to determine the main components, directions and mechanism of development in the management accounting of financial strategy; to develop a method of management accounting for management of financial flows of developing enterprises, planning to expand their activities in the long term.

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“…In this connection in the agro-industrial complex of Russia there should be formed an effective innovation system, based on technological development, technical renovation, conjuncture of material and human resources market, financial and economic mechanism, the use of modern approaches to management of material and technical support [19,20]. The basis of organizational and economic mechanism of agricultural production is the state support for stimulation of technical re-equipment, modernization of machine and technological base of agro-industrial complex, development of material and technical resources market, improvement of technical equipment and technological potential, price parity of agriculture and processing industries, credit system and leasing mechanism, taxation system [21,22].…”

Section: Methodsmentioning

confidence: 99%

Development of a mechanism for making administrative decisions on the use of leasing

et al. 2020

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In modern agriculture with its technical needs, it is almost impossible without effective management measures and borrowing capital. Stable development of agriculture, including crop production, certainly depends on technical equipment of agricultural enterprises. The use of financial instruments and management mechanisms is an opportunity for agricultural producers to improve their potential, including the improvement and maintenance of agricultural equipment at an appropriate level, since the activity involves in the performance of a large volume of mechanized work for the production of strategically important products. The aim of the article is to justify the theoretical provisions and to develop the mechanism of management decision making on the use of leasing in the activity of agricultural organizations. The objectives of the research: to analyze the material and technical support of agricultural organizations of the Republic of Tatarstan; based on the use of sociological methods of research to propose an algorithm for determining the variant of the form of financing capital investment, which is based on the choice of alternative options for the reproduction of machine and tractor fleet. The proposed mechanism for making managerial decisions on the use of leasing in the activities of agricultural organizations contributes to improving the efficiency of the production system and provides renewal and formation of technical and technological potential of the industry.

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Consumer reactions to corporate tax strategies: The role of political ideology

Cited by 62 publications

References 55 publications

Explaining participation in the undeclared economy in Central and Eastern Europe: a demand-side approach

Explaining participation in the undeclared economy in Central and Eastern Europe: a demand-side approach

Organizational and methodological approach to managing financial flows of agricultural enterprises

Development of a mechanism for making administrative decisions on the use of leasing

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