Determinats of Reinvestment Allowance (Ra) Tax Incentive Utilization in Embracing Industry 4.0

Hamid, Nadiah Abd; Hamzah, Fazlena; Noor, Rohaya Md; Azali, Norazah Md

doi:10.17512/pjms.2018.18.2.08

Cited by 14 publications

(28 citation statements)

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“…Wu (2015) emphasis that an IT governance team should perform a detailed analysis of existing IT infrastructure (e.g., networks, computer hardware and software, sensors, controllers and actuators) and identify the most meaningful approach for using them in support of Industry 4.0 transition. Hamid et al (2018) highlight the effective application of a reinvestment allowance that was designed to support Industry 4.0. Tolstykh et al (2018) suggest the creation of a laboratory which will allow manufacturing enterprises to carry out analysis, assessment and engineering of existing processes from the perspective of digitalisation, performance, project orientation and efficiency.…”

Section: Discussionmentioning

confidence: 99%

“…Within a modern enterprise, change is a constant process that can be managed and predicted (Sujova and Remen 2018). All sectors have to move toward Industry 4.0 (Hamid et al 2018). Although quality management became popular in the 1980s and 1990s, 21st-century enterprises in the era of Industry 4.0 are still struggling with the concept (Gunasekaran et al 2019).…”

Section: Introductionmentioning

confidence: 99%

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Quality Culture of Manufacturing Enterprises: A Possible Way to Adaptation to Industry 4.0

et al. 2019

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The concept of Industry 4.0 means a new paradigm of modern manufacturing. This phenomenon requires continuous innovation processes and technological development from each enterprise. Traditional concepts of quality must absorb changes and prepare themselves for new challenges. The studies linked to successful adaptation to Industry 4.0 focus mostly on technical dimensions and forget the impact of organisational culture. One should, however, remember that quality culture plays a crucial role in the organisational culture of manufacturing enterprises with elements of quality management implemented. Developed quality cultures support the innovation environment, which is why it is necessary for the enterprises to identify the current level of their quality culture and detect significant factors that differentiate individual quality cultures and focus on them. Given this fact, the aim of the paper is to analyse the typical cultures and quality concepts and to detect the factors that differentiate individual quality cultures in Slovakia. We use data from our own survey; dependences were indicated by means of correspondence analysis and the test of proportion. The improvement and assurance of quality, the use of information and the overall effectiveness are significant factors detected by the discriminant analysis. The conclusions of the survey may be used by scientific researchers but especially by manufacturing enterprises interested in quality which are coming to terms with the era of Industry 4.0.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Quality Culture of Manufacturing Enterprises: A Possible Way to Adaptation to Industry 4.0

et al. 2019

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“…One of the relevant aspects in the new industrial revolution will be the resource management by the different ministries. At this moment, each country handles them with different platforms and tools, and the efficiency level is different for every case [21].…”

Section: Taxesmentioning

confidence: 99%

Industry 4.0 - Current Status and Future Trends

Ortíz¹

2020

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This chapter focuses on the vision of one of the biggest changes that will mark our way to live: Industries 4.0. Our intention is to discuss its basics, the automation and improvements on the processes, the way to transform an small and medium enterprises (SMEs) into an Industry 4.0, some of the economic and educational aspects, return of the investment, etc. This topic is very extensive; nevertheless, our purpose is to give a current vision of the industry and also show the Industry 4.0's future trends. Furthermore, this chapter presents the process to migrate to Industry 4.0 until reaching to Society 5.0 and, in turn, includes a future version of Industry 5.0 that is expected to begin in 2020.

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“…Tax evasion is defined as the evasion of taxes and duties owed to the state budget by hiding taxable income (Wysłocka & Verezubova, 2016). In the literature there are different notions for tax evasion: tax evasion, tax fraud, economic crime, without a clear delimitation of these concepts (Hamid, et al, 2018). In the literature there are many definitions of tax evasion.…”

Section: Literature Reviewmentioning

confidence: 99%

The interdependence between fiscal public policies and tax evasion

Androniceanu¹,

Gherghina²,

Ciobănaşu³

2019

AMP

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The importance of studying tax evasion derives from its effects. The state budget of public revenues, which could be used to finance public health services, education, public order and safety, etc., is being damaged by evasion. At the same time, tax evasion also has negative effects in the market economy, generating unfair competition. The study of tax evasion is of major relevance in determining the degree of economic, social and even cultural development of a country. The analysis of tax evasion aims at identifying the causes that lead to tax evasion, as well as identifying new solutions for higher voluntary compliance. The work is focused on the analysis of the causes and effects that will indicate the possible solutions to be applied in order to reduce the phenomenon of evasion tax. The results of the research show the impact of fiscal policies on the economy and the ways in which the reduction of tax evasion generates a considerable increase of the macroeconomic indicators that characterize the economy of a country.

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Determinats of Reinvestment Allowance (Ra) Tax Incentive Utilization in Embracing Industry 4.0

Cited by 14 publications

References 0 publications

Quality Culture of Manufacturing Enterprises: A Possible Way to Adaptation to Industry 4.0

Quality Culture of Manufacturing Enterprises: A Possible Way to Adaptation to Industry 4.0

Industry 4.0 - Current Status and Future Trends

The interdependence between fiscal public policies and tax evasion

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