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Creating a fair investment environment is crucial for economic growth and attracting domestic and foreign investors. The purpose of this study is to find out how the shadow economy, harshness of courts against corrupt officials, tax pressure, and restrictions on business affect the fair investment environment. Therefore, two economic-mathematical models are built using multiple least squares regression analysis, in which the outcome variables are: in model 1 ‒ control over corruption, which is a component of the Global Governance Index; in model 2 ‒ the European Business Association’s Investment Attractiveness Index. The composition of the factor attributes in both models is the same: Corruption Perceptions Index by Transparency International; level of shadow economy according to the Ministry of Economy of Ukraine; the number of criminal cases in courts under the article “Acceptance of an offer, promise or receipt of an undue benefit by an official” using open data from the Unified State Register of Court Decisions; total tax and fee rate, which reflects taxes and mandatory payments as a percentage of commercial profit, determined by the World Bank Group methodology; assessment of “Starting Business” by Doing Business, according to the methodology of the World Bank Group. The modeling is based on the example of Ukraine for 2012‒2022. Calculations based on Model 1 show that restrictions on business have the greatest impact on the corruption control indicator (a 10% reduction in restrictions leads to a 3-point reduction in the need to control corruption), the shadow economy and tax pressure have an average impact (a one-point increase in them will increase the level of corruption by 0.4 points). The harshness of the courts against corrupt officials has the least impact (most corruption cases in Ukraine do not reach the courts). Calculations based on Model 2 show that the complexity of starting a business exerts the greatest impact on investment attractiveness (if it decreases by 15%, investment attractiveness will increase by almost 1 unit). The average impact is exerted by the increase in the shadow economy (a 10% increase in the shadow economy leads to a rise in investment attractiveness by 0.4 units). The insignificant impact is exerted by the tax burden and judicial punishment of corrupt officials.

Despite the tax reform in the 1980s, the Moroccan tax system still suffers from structural vulnerabilities that have led to inefficient tax policies and increasing sectoral disparities, which have led to an increase in the tax pressure rates between 1990 and 2020. To overcome these vulnerabilities, and according to the recommendations of the 2019 National Tax Conference, the Moroccan tax system has been recently restructured, with the aim of strengthening the principles of equity and tax efficiency. The main objective of this paper is to determine the impact of the tax pressure on long-term economic growth in Morocco from 1990 to 2020. To do so, the methodology adopted in this work consists of verifying the effect of the tax pressure on economic growth through a quantitative methodology based on two vector autoregression approaches: the vector autoregression model (VAR) and the vector error correction model (VECM). The results of this study confirm that the effect of fiscal pressure on economic growth in Morocco is not significant in the long run, and therefore, we can deduce that taxation is not yet a well-mastered instrument for the state to act on the economic sphere. The results show a complex relationship between tax pressures and economic growth in Morocco, underlining the importance of tax reform. However, the research is limited by the specific models and the need to explore other determinants. The contribution of this paper lies in its in-depth empirical analysis of fiscal pressure and its influence on long-term economic growth in Morocco, as based on VAR and VECM modeling. This econometric approach makes it possible to isolate the dynamic effects and responses of economic variables over time, offering an understanding of the interactions between tax policy and long-term economic growth. By focusing specifically on the Moroccan context, this study offers an original perspective and helps to fill the gap in the empirical research in this area while providing a valuable analytical framework for assessing fiscal policies and their impact on long-term economic growth. [ABSTRACT FROM AUTHOR]

Economic crimes such as financial fraud, money laundering and illegal lending are considerably influenced by the tax evasion phenomenon. In the context of Romania, characterized by a vast underground economy and tax evasion, these phenomena contribute directly to the perpetuation of economic crime. Tax evasion is a behaviour of taxpayers consisting in avoiding tax obligations by violating tax legislation. This behaviour includes ignoring mandatory tax rules, falsifying documents or providing incomplete and inaccurate data. Among the factors that can influence tax evasion are tax knowledge, tax morality, the taxation system, the perception of tax fairness and the cost of tax compliance. This study aims to identify the influence that tax pressure has on compliance and the factors that generate economic crime, thus providing useful information for academia, specialists in the field and those responsible for formulating tax policies. It is observed that an increase in tax pressure increases the likelihood that individuals will opt for tax evasion and fraud. That is why efforts to combat tax evasion must be integrated into the fight against illegal credit, money laundering and financial fraud. Thus, an effective government strategy in combating economic crime must include not only sanction-based measures, but also improved tax auditing activity, along with the promotion of spontaneous and responsible tax compliance.

Despite the tax reform in the 1980s, the Moroccan tax system still suffers from structural vulnerabilities that have led to inefficient tax policies and increasing sectoral disparities, which have led to an increase in the tax pressure rates between 1990 and 2020. To overcome these vulnerabilities, and according to the recommendations of the 2019 National Tax Conference, the Moroccan tax system has been recently restructured, with the aim of strengthening the principles of equity and tax efficiency. The main objective of this paper is to determine the impact of the tax pressure on long-term economic growth in Morocco from 1990 to 2020. To do so, the methodology adopted in this work consists of verifying the effect of the tax pressure on economic growth through a quantitative methodology based on two vector autoregression approaches: the vector autoregression model (VAR) and the vector error correction model (VECM). The results of this study confirm that the effect of fiscal pressure on economic growth in Morocco is not significant in the long run, and therefore, we can deduce that taxation is not yet a well-mastered instrument for the state to act on the economic sphere. The results show a complex relationship between tax pressures and economic growth in Morocco, underlining the importance of tax reform. However, the research is limited by the specific models and the need to explore other determinants. The contribution of this paper lies in its in-depth empirical analysis of fiscal pressure and its influence on long-term economic growth in Morocco, as based on VAR and VECM modeling. This econometric approach makes it possible to isolate the dynamic effects and responses of economic variables over time, offering an understanding of the interactions between tax policy and long-term economic growth. By focusing specifically on the Moroccan context, this study offers an original perspective and helps to fill the gap in the empirical research in this area while providing a valuable analytical framework for assessing fiscal policies and their impact on long-term economic growth.

The tax system is an essential part of any country's economic structure as it provides the government with a significant source of revenue and plays a crucial role in economic policymaking. In Romania, a nation with a complex tax system and evolving economic conditions, understanding the effects of the tax burden on the population is essential for assessing the fairness, efficiency and sustainability of public finance policies. The overall objective of the paper is to highlight that in recent years the issue of fiscal pressure on the population has received significant attention worldwide. As governments strive to maintain sustainable economic growth, there is a growing need to assess the impact of tax policies on individuals. The purpose of this work is to delve into the multifaceted nature of the tax burden, examine its implications for the population and propose policy perspectives to address the challenges it raises.

Copyright of Journal of Administration & Economics is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study examines the factors that facilitate or impede the voluntary adoption of International Financial Reporting Standards (IFRS) in an emerging market. We propose practical solutions that are necessary for successful IFRS implementation in enterprises. To collect research data, we surveyed 350 enterprises in Vietnam using a non-probability convenience sampling method. Using qualitative research methods (through case studies and expert surveys) combined with quantitative and structural equation modelling (SEM), this study analyses the causal relationship between the influencing factors and enterprises' willingness to apply IFRS voluntarily. Evidence indicates that compliance with accounting regulations and principles, qualifications and experience of accountants, accounting regimes and government circulars, capabilities and perceptions of managers, and the benefits of IFRS adoption positively impact the application of IFRS. In addition, the factors of firm size and audit activities have a positive effect on promoting the willingness of enterprises to apply IFRS, while tax pressure and accounting psychology negatively affect the application of IFRS. By contrast, tax pressure and accounting psychology harm the application of IFRS. The study has limitations regarding the sample size, geographical scope, and sampling method. Even so, together with other studies drawn in alternative contexts, our findings are helpful to account for policymakers, regulators and businesses in different emerging countries to adopt IFRS in their countries successfully. The new insights gained in this study can help overcome the limitations of the conventional IFRS approach and design appropriate policies and roadmaps to improve the applicability of IFRS. The present study contributes significantly to the theory and practice at the end of the preparatory phase and the beginning of the voluntary phase of IFRS adoption in Vietnam. This is also the period where Vietnamese policymakers have announced their strategic plan for full IFRS adoption by 2025.

The tax system is an essential part of any country's economic structure as it provides the government with a significant source of revenue and plays a crucial role in economic policymaking. In Romania, a nation with a complex tax system and evolving economic conditions, understanding the effects of the tax burden on the population is essential for assessing the fairness, efficiency and sustainability of public finance policies. The overall objective of the paper is to highlight that in recent years the issue of fiscal pressure on the population has received significant attention worldwide. As governments strive to maintain sustainable economic growth, there is a growing need to assess the impact of tax policies on individuals. The purpose of this work is to delve into the multifaceted nature of the tax burden, examine its implications for the population and propose policy perspectives to address the challenges it raises. [ABSTRACT FROM AUTHOR]

Subject of research is tax policy. The aim of the study is the analysis of tax policy of Ukraine in modern conditions. The methods used during the study: generalization, method of comparative analysis, method of system-structural analysis and synthesis, statistical, general scientific, special methods of scientific knowledge and other research methods. The results of the work. The essence of tax policy is described. The main methods of shifting the tax burden and the main purpose of taxes are indicated. It is indicated which issues remain unresolved and need further research. The scope of the results: State Tax Service of Ukraine, Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local self-government bodies, united territorial communities. Conclusions. In the context of globalization, a special place is occupied by tax policy, because taxation, as a social institution, is one of the main instruments of social policy of the state. An important condition for the success and effectiveness of the further development of Ukrainian society is the subordination of tax policy to the course of socio-economic transformation, taking into account their bilateral interdependence. The development of the tax system should take place in accordance with the long-term macroeconomic development goals of Ukraine. On the one hand, it is the construction of a socially oriented economy, and on the other – to stimulate the development of national production and ensure its competitiveness. Given these development goals, the main characteristics that the tax system should acquire in the reform process are social orientation and high efficiency of its regulatory potential.

Agriculture is the second largest source of carbon emissions in the world. To achieve the strategic goals of “carbon peaking” and “carbon neutrality”, how to effectively control agricultural carbon emissions has become a focus of the Chinese government. As China’s most critical agricultural policy in the early 21st century, assessing the impact of rural tax-and-fees reform (RTFR) on agricultural carbon emissions has vital theoretical and practical implications. Based on panel data of 31 Chinese provinces from 2000 to 2019, this paper constructs a continuous difference-in-differences (CDID) model to identify the effects of RTFR on agricultural carbon emissions, and further tests the mechanisms and heterogeneity of the reform to achieve agricultural carbon emission reduction. The results demonstrate that the reform can effectively reduce the agricultural carbon intensity and improve agricultural carbon efficiency, with the effects of −6.35% and 6.14%, respectively. Moreover, the dynamic effect test shows that the impact of RTFR on agricultural carbon intensity and carbon efficiency is persistent. Furthermore, the mechanism analysis indicates that RTFR achieves the improvement of agricultural operation efficiency and the reduction of agricultural carbon emissions through the expansion of land operation area, the increase of productive investment in agriculture, and the special transfer payment from the central government. However, the impact of RTFR on local government revenue is not conducive to realizing the reform’s carbon reduction effect. The heterogeneity analysis illustrates that the reform policy effects differ in natural climatic conditions, topographical conditions, and crop cultivation structure. The RTFR mostly has a significant negative impact on the carbon emissions generated from material inputs and agricultural production. Therefore, to address the climate change crisis and improve the environmental efficiency of agricultural production, it is necessary to both reduce peasants’ tax burden and implement institutional construction efforts, to further promote the transformation of agricultural production to a low-carbon model.

In this article an analysis of the issue of tax evasion is made, a phenomenon encountered both in Romania and in the Republic of Moldova, as well as a description of the phenomenon through the illegal methods of tax minimization. The activity of a hypothetical economic entity that avoids paying taxes with the help of “straw/bogus” companies and “ghost” companies was analysed from an econometric point of view. As a result, the authors deduce that when an illegal tax evasion scheme is used, the tax burden is reduced, but the legal net profit is also reduced. Given the possible consequences of using such illegal schemes, economic entities should not use them in practice. Tax evasion has negative consequences for both the economy and the state as a whole.

At all times, it is important to know how great the tax burden, tax pressure and severity of taxation are for the state, regions, citizens. Since the theoretical interpretation of the named concepts and their computational methods are ambiguous, their systemic identification and calculation is in demand. The purpose of the study is to substantiate the methodology for calculating severity of taxation and fiscal taxation for a company, industry, region, state, as well as to test the proposed methodology for calculating company’s severity of taxation in the regions of the Russian Federation. The research methodology involves the formation of a system of tax indicators; calculation and analysis of turnover severity of taxation in Russian regions by type of activity; interpretation of the results obtained. The study of severity of taxation in 2019 made it possible to identify the most successful regions in tax administration: Moscow, Chukotka Autonomous Okrug, Krasnoyarsk Territory, the Republic of Kalmykia; the Kabardino-Balkarian Republic; Novgorod Oblast. The most problematic territories include the Chechen Republic, Kemerovo Region, the Republic of Dagestan and a number of others. Federal and regional authorities should pay attention to both the listed regions and the types of economic activities with the greatest spread in the values for severity of taxation: mining, agriculture and forestry, hunting and fish farming, information activities, communications and others. In the future, it is advisable to calculate the indicator under study for a number of years; focus on the substantive study of the experience of regions and industries of leaders in severity of taxation in order to replicate their successful experience in tax administration. A promising direction is also the construction of a map of deviations for severity of taxation and the tax burden for the Russian regions from the average Russian, both in general and for specific types of activity. The ratio of fiscal and tax burdens, fiscal and tax pressure, severity of taxation and fiscal taxation deserve a more detailed empirical estimation as well.

The objective of this article is the study of the contestation of the fiscal power by the presentation, the evaluation of the tax pressure in Algeria as well as the different phases of the administrative and jurisdictional appeal for the period from 2010 to 2017. In order to better understand the influence exerted by the tax pressure on the national economy, we have developed an autoregressive vector model to simulate the impulse response functions for a period from 2010 to 2016. The main results obtained from this study indicate that the tax pressure exerts a negative impact on the dynamics of the economic growth of the country and that at a certain point the tax rate completely destroys the tax base until the tax revenues tend to zero which confirms the theory "Arthur Laffer". [ABSTRACT FROM AUTHOR]

The Fiscal Pressure implies certain limits of taxability on the part of the contributors. These limits are imposed by the contributor's reactions who can resist to the increase of compulsory duties, reacting by reduction of productive activity, fraud and in the end by evasion. Up to a certain point, if the honest contributor voluntarily makes the tax payment, on a different point, when the taxes exceed certain limits of the sustainability, there are phenomena that bring serious disservice to the state's will of collecting these revenues. The main purpose of this paper is to analyze de influence of the tax pressure on the fiscal evasion and to show that the existence of a high fiscal pressure creates an optimal environment for fiscal evasion. [ABSTRACT FROM AUTHOR]

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The relevance of the research topic to today’s realities lies in the fact that one of the indicators,which makes it possible to evaluate the tax policy effectiveness at macroeconomic level, is the indicator ofthe tax pressure. Nowadays, an important component of the effective financial management is consideredthe efficient tax planning and the tax pressure management, which is one of the key factors for asuccessful economic activity. It is important to understand that the state's purpose is to collect sufficienttaxes to ensure the good operation of all state functions, and along with this, to avoid an excessive taxpressure and not to allow it to repress the economic activity of the economic agents. The purpose of thisstudy is based on the argument that the indicator of the tax pressure on the economy, unfortunately, doesnot reveal the actual level of tax exemptions based on the country's GDP. The study is based on usingmodified methods of calculating the indicator of the country’s tax pressure, which are proposed by theauthor and can be used for regulatory purposes. The study reveals that, independently, this indicatorreflects the share of GDP redistributed through taxes. But only in combination with other importantindicators of the socio-economic development of the country we can estimate the level of taxation in thecountry and the efficiency of the fiscal system operation. The analysis of some indicators in a number ofcountries shows that in Moldova the high tax pressure is associated with the low level of GDP and theGDP per capita compared to other countries.

The tax burden is viewed, in both empirical and theoretical studies, as the main determinant of tax evasion and the shadow economy. There is an increasing fiscal pressure which suggest that taxpayers are affected by a stable over-burden of fiscal pressure due to tax evasion. Furthermore, the stability of the overburden gap could be considered a signal of the absence of a vicious circle between tax evasion and tax rates, through tax base erosion. The main aim of the paper is to identify the relationship that exists between tax evasion and tax pressure in Romania, between 2000 and 2013, using an autoregressive vector type of analysis. The VAR model with 3 lags can be considered as representative in order to describe autoregressive links between tax evasion and fiscal pressure in Romania.

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The current tax system (2004-2014), weak in efficiency and equity, shows six properties: low tax rates and tax/GDP ratio for the country development level; stagnant tax/GDP ratio overtime; high indirect taxation ratio; asymmetry between tax burden and economic sector size; high tax expenditure; and regressive fiscal impact. In order to improve tax efficiency and equity, a set of measures should be applied in the new fiscal agreement, such as: tax review and adjustment; direct taxation increase; tax expenditure reduction; and tax/GDP ratio increase. All these measures aim to raise financial resources in order to provide public goods and services to improve equity. The final goal of fiscal strengthening is economic development and social welfare and cohesion improvement. In the long there must not be any tradeoff between economic growth and equity policy.

Local entities had needed to overcome economic crisis as the rest of the public and private organism. Council made expenditures that did not correspond to them as they were not belonging to them competencies.in time of big public incomes -They come mainly from the boom of the urban activity in Spain- When the crisis in the real estate sector came, revenues were reduced and a reordering of the provision of public services was made between the Autonomous Communities and the local councils through different laws to avoid duplication of the provision of public services between administrations, the structure organizational structure of local authorities were razionalizate with an unequal result. However the evolution of budgetary figures has not be the same in all the councils. Some municipalities have suffered complicated situations, while others have not, between some factors, It is related with the local budget situation before the crisis starts - that is the bigger or lower prior sanitation of public accounts- and afterward with the management of the crisis and the size of the municipality, since the cost of providing the municipal public service is related among other factors, to the greater or lesser population of the municipality and the obligation or not to provide these services. (Suárez, 2007; Tránchez, et. al, 2011). The size of the municipalities is an important element in the current configuration of the councils. One of the biggest problem of the local sector is the existence of a large number of small municipalities. In fact, 83,8 percent of the Spanish municipalities have less than 5.000 inhabitants and they group 12,7 percent of the population, while 10.3 percent of the inhabitants are in two municipalities larger than 1.000.000 inhabitants (Madrid and Barcelona). Altogether, 95,8 percent of the Spanish municipalities have less than 20.000 inhabitants and they group 31,9 percent of the Spanish population. Another element of interest is the prevailing heterogeneity among all (Angoitia, 2005) related to the competences attributed to them by the "Law of local regime bases", in terms of the provision of services which changes according to their size. In order to face the local expenditure, councils need incomes, among them, the tax revenues with great importance in the municipalities, so a greater or lesser collection affects their autonomy to develop their fiscal policy. In addition, as the local authority has more own resources, it would not have to ask for debt in order to be able to implement its public expenditure. (Guillamón, Benito and Bastida, 2011; Pedraja, 2011; Suárez y Fernández, 2012; Balaguer-Coll, Prior y Tortosa- Ausina, 2016). Thus, in this paper, we lay out to analyze the differences between the municipalities, grouped by size, during the years following the onset of the crisis, analyzing several indicators: revenue per capita, the effectiveness of tax collection and tax effort. It is necessary to analyze the evolution of tax revenues per inhabitant or local tax pressure defined as the relationship between taxes and the number of residents. (Zafra and López, 2006; Benito et al, 2010) This indicator has increased for all Spanish municipalities from the beginning to the end of the period 2006-2014 for all the segments of population analyzed, except for municipalities with a population between 5.000 and 20.000 inhabitants, which may be related to the evolution of local taxes. Tax on Real Estate, IBI; Tax on Vehicles of Mechanical Traction, IVTM, Tax on Economic Activities, IAE, Tax on Constructions, Installations and Works, ICIO, and Tax on Increase in the Value of Urban Land, IIVTNU. If we consider the type of tax, we see how the municipalities over 1.000.000 inhabitants are the ones that have increased the income from the Real Estate Tax, which is the tax that brings the highest collection to the city councils. Effectiveness of the collection management is a good indicator to know the compliance of the local budget and it has been analyzed in this paper. If we focus on taxes,IBI, IAE and IVTM are those that present a greater efficiency of the collection management, that probably will be related to the fact of being managed through registers about which the municipality has all the data of the taxpayer. After the analysis, it is evident the need to improve the efficiency of the collection management by all municipalities, since the councils have reduced this indicator from the beginning to the end of the period for all taxes, mainly in those of population between 500.000 and 1.000.000 inhabitants, it contrasts with the fact that the municipalities with the largest population have more material and human resources to carry out their tax management. Fiscal effort has also been calculated on this paper as we are considering the definiton of it as the relationship between the real collection and the potential collection and, for this, we have had to calculate the potential collection for each of the taxes, since this variable it is not available. The obtained results show that from 2006 to 2014 the municipalities have reduced their fiscal effort in all taxes, which contrasts with the financial needs of this period. Therefore, Spanish municipalities can still increase their collection in a notable way in some taxes, such as the IBI or the IAE. In the case of the IBI, despite the increase in rates in the recent years, there is still being an important margin for the increase in collection. By sections of population, there are important differences. Thus, municipalities with more than 100.000 inhabitants have increased their tax effort in almost all taxes, although it is necessary to consider that they are also those with the highest income. In any case, we can not find a pattern of behavior of all municipalities, because while the ones with population between 50.000 and 100.000 inhabitants have increased their tax effort in the IAE by 8,9 points from the beginning to the end of this period, the municipalities of less than 5.000 inhabitants have reduced their fiscal effort. And the same happens in other cases and taxes. However, the fact that Spanish municipalities can increase their fiscal effort, mainly in relation to the IBI and to the rest of taxes, does not necessarily imply the need to increase their collection (Bahl, 1971, Vallés and Zárate, 2013). In addition, we must consider that some municipalities may decide to demand less taxes because they can decide the implementation of a more restrictive public expenditure policy (Cheliah et al, 1975, Vallés and Zárate, 2013). One aspect that may have affected is the increase in the last years of the tax rate of the IBI, which affects the potential collection and the increase thereof, assuming an increase in the denominator of the defined fiscal effort, which may have been its consequences in the fiscal effort figures obtained. The results obtained in this paper show that Spanish municipalities in order to face the economic crisis generally have chosen to increase tax resources, thus increasing their financial autonomy, mainly through the IBI, what is the main figure of local taxation, being the municipalities over 1,000,000 inhabitants which have increased tax revenues per capita to a greater extent from the beginning to the end of the period. The problems arising from the rigidity of local taxes have undoubtedly contributed to the current situation of the Local Treasury, which should be subject to modification and meet criteria that would lead to a greater elasticity of this type of taxation, which could mean an important contribution to the achievement of greater municipal self-financing. The limitations of this paper came from the availability of data for the calculation of fiscal effort. However, we believe it is necessary to progress in this indicator for future research. In any case, this line of this paper may continue to be the subject of numerous studies that may deepen the relationship between tax collection and other indicators that may add new perspectives to the study of the local tax situation, with new lines of reform that may be arised in the future. However, the results obtained can be of great interest to the local manager and decision-making in their municipality, considering the situation of the municipalities that are in the same stretch of population. These results can be used to find out solutions to the problems analyzed in this paper. [ABSTRACT FROM AUTHOR]

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The tax burden is viewed, in both empirical and theoretical studies, as the main determinant of tax evasion and the shadow economy. There is an increasing fiscal pressure which suggest that taxpayers are affected by a stable over-burden of fiscal pressure due to tax evasion. Furthermore, the stability of the overburden gap could be considered a signal of the absence of a vicious circle between tax evasion and tax rates, through tax base erosion. The main aim of the paper is to identify the relationship that exists between tax evasion and tax pressure in Romania, between 2000 and 2013, using an autoregressive vector type of analysis. The VAR model with 3 lags can be considered as representative in order to describe autoregressive links between tax evasion and fiscal pressure in Romania. [ABSTRACT FROM AUTHOR]

This study examines the factors that facilitate or impede the voluntary adoption of International Financial Reporting Standards (IFRS) in an emerging market. We propose practical solutions that are necessary for successful IFRS implementation in enterprises. To collect research data, we surveyed 350 enterprises in Vietnam using a non-probability convenience sampling method. Using qualitative research methods (through case studies and expert surveys) combined with quantitative and structural equation modelling (SEM), this study analyses the causal relationship between the influencing factors and enterprises' willingness to apply IFRS voluntarily. Evidence indicates that compliance with accounting regulations and principles, qualifications and experience of accountants, accounting regimes and government circulars, capabilities and perceptions of managers, and the benefits of IFRS adoption positively impact the application of IFRS. In addition, the factors of firm size and audit activities have a positive effect on promoting the willingness of enterprises to apply IFRS, while tax pressure and accounting psychology negatively affect the application of IFRS. By contrast, tax pressure and accounting psychology harm the application of IFRS. The study has limitations regarding the sample size, geographical scope, and sampling method. Even so, together with other studies drawn in alternative contexts, our findings are helpful to account for policymakers, regulators and businesses in different emerging countries to adopt IFRS in their countries successfully. The new insights gained in this study can help overcome the limitations of the conventional IFRS approach and design appropriate policies and roadmaps to improve the applicability of IFRS. The present study contributes significantly to the theory and practice at the end of the preparatory phase and the beginning of the voluntary phase of IFRS adoption in Vietnam. This is also the period where Vietnamese policymakers have announced their strategic plan for full IFRS adoption by 2025., Competing Interests: The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper., (© 2023 The Authors. Published by Elsevier Ltd.)

The aggressive extension of the level of underground economy, with a more and more organized developmental character, tends to place the phenomenon as a direct threat to the proper operation of State democratic institutions and, due to the generalized internationalization trend of the phenomenon, quantification and control of underground economy constitutes a problem considered by national governments and international bodies as well. The obvious growth and refinement trends of the methods used by the „practicants” of underground activities impose the need to know and to evaluate this phenomenon, to establish the possibe reaction ways of the public power, according to the cost and consequences forecast on the short term and, especially, on the long term, of the adopted measures. It is therefore necessary to analyze all pertinent factors that influence the level and structure of the underground economy and particularly the fiscal pressure.

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Dado el notable crecimiento del sector cooperativo en nuestro país se hace cada vez más necesario un estudio de la presión fiscal que soporta el mismo. Los estudios existentes hasta el momento sobre presión fiscal son escasos, y más concretamente en el ámbito cooperativo, a pesar de la importancia que el mismo tiene en la economía global. En este trabajo más que analizar la fiscalidad favorable de este tipo societario, la cual ha sido objeto de estudio en multitud de trabajos, nos centraremos en determinar la presión fiscal soportada por una muestra de Cooperativas de Segundo Grado agrarias, todo ello a través del Tipo Impositivo Efectivo. Constituye el grueso del artículo el análisis comparativo de la presión fiscal que se realiza tomando en cuenta la Ley 2/1999 de cooperativas andaluzas, antes y después de la modificación de ésta por Ley 3/2002, de 16 de diciembre, así como la Ley de Régimen fiscal de cooperativas y la Ley del Impuesto sobre Sociedades al objeto de comprobar como afecta la consideración de una u otra normativa sobre la carga fiscal. /Given the remarkable growth of the cooperative field in our country, it is more and more necessary to study the tax pressure that is beared by it. Until now the existing studies about the tax pressure are scarce, and more concretely in the cooperative field, in spite of the importance of it in the global economy. In this work, rather than analyse the favorable tax of this kind of societies, what has been the object of multiple works, we will focus on determining the taxpressure of our agrarian second degree cooperatives, through the efective tax rate. The bulk of the article is constituted by the comparative analysis of the tax pressure taking into account the Law 2/1999 of analusian cooperatives, before and after the modification of it by the Law 3/2002, of Decembre 16th, as well as the Law of the tax of Cooperatives and the Law of Income Tax to check how the consideration of one or another law affects the tax charge.

The main focus of this paper is on the shadow economy labor force in OECD, developing and transition countries. As well as informal employment in the rural and non-rural sector, other measures of informal employment, such as the share of women and men, are also shown. The most influential factors on the shadow economy labor force are tax policies and state regulation, which, if they rise, increase shadow economy activities. Furthermore, the discussion of recent micro studies underlines that economic opportunities, the overall burden of the state (taxes and regulations), the general situation on the labor market, and unemployment are crucial for an understanding of the dynamics of the shadow labor force. [ABSTRACT FROM AUTHOR]

Interaction between the way of income taxation and forming the budgetary resources under the impact of the reaction of production factors and implicitly of the evolution of the economy is highlighted and demonstrated by the Laffer Curve, one of the pillars of economic doctrines neoliberal which is based on stimulating the supply effect on economic growth. With this graphical representation that establishes the correlation between the actual fiscal pressure and tax revenue I collected and analyzed for Romania the two areas of the slope, admissible / inadmissible, in which the economy ranged between 1990-2013, especially in the prohibited area. This analysis was right if we consider the fact that large tax practice causes an increasing tax pressure with an emphasized degree of affordability that leads from taxpayers both individuals and companies in evading their tax obligations, generating evasion and tax fraud. Practicing high tax levies determines the state to lose twice: on the one hand to leverage the phenomenon of tax evasion and on the other hand the financial efforts directed to find and catch the tax evaders. [ABSTRACT FROM AUTHOR]

Interaction between the way of income taxation and forming the budgetary resources under the impact of the reaction of production factors and implicitly of the evolution of the economy is highlighted and demonstrated by the Laffer Curve, one of the pillars of economic doctrines neoliberal which is based on stimulating the supply effect on economic growth. With this graphical representation that establishes the correlation between the actual fiscal pressure and tax revenue I collected and analyzed for Romania the two areas of the slope, admissible / inadmissible, in which the economy ranged between 1990-2013, especially in the prohibited area. This analysis was right if we consider the fact that large tax practice causes an increasing tax pressure with an emphasized degree of affordability that leads from taxpayers both individuals and companies in evading their tax obligations, generating evasion and tax fraud. Practicing high tax levies determines the state to lose twice: on the one hand to leverage the phenomenon of tax evasion and on the other hand the financial efforts directed to find and catch the tax evaders. [ABSTRACT FROM AUTHOR]

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Do countries with serious inequality problems make a greater effort to rectify this situation? Is equality a key element in social spending budget design? We attempt to answer these, and other, questions throughout this article. The objective of this paper is to analyze the economic and institutional factors influencing, to a greater or lesser degree, social spending in the 27 countries that comprise the European Union (EU). To this end, we use a data panel for a period of eleven years and add further variables to those generally used, such as income distribution, poverty rate, governing party ideology, index of economic freedom, and belonging to the Eurozone. The results we obtained prove that the estimated model is robust, and that economic development, economic freedom, and the euro currency creation have all led to greater social spending. However, growing income inequality has not led to an increase in social expenditure. [ABSTRACT FROM AUTHOR]

There are many factors that influence managers' confidence in the business environment. Of all these factors of influence, the impact of taxation on business performance is the subject of the present study. To analyze how taxation affects the business confidence index, we used data collected for OECD European countries in estimating two different regression models. Our results will show that managers take changes in taxation into account when they anticipate the evolution of the business environment. [ABSTRACT FROM AUTHOR]

The existence of any modern state is unthinkable without a tax system's efficiency and performance through pressure on taxpayers. Tax burden may be easier as long as it is not excessive. This paper aims to analyze the factors which influence overall tax burden calculated at the Romanian state budget level by using two factorial models for decomposition of the tax burden, a synthetic one and an analytical one. This goal is preceded by a dynamic and structural approach of the tax burden in Romania during 2000 - 2011 in relation to changes in tax burden of the EU Member States. [ABSTRACT FROM AUTHOR]

The development of the civilisation leads to the increase and diversification of human needs, and implicitly, to increase of the demand for public goods and quasi - public goods. In consequence, the financial effort claimed by their fulfilment increases from one period to another, leading to over - dimension in the demand of public financial resources, which are nevertheless restricted and most often, insufficient. Given this context, a problem arises regarding the identification of an efficient solution to procure greater and greater public financial resources. May it be the monetary emission without coverage to this regard? Taking into account the harmful effects on the long and average term of such a measure over the stability of macroeconomic indicators (and here we take into account, first of all, the amplification of inflation trends), we appreciate that the answer can only be negative. May the effective solution be represented by contracting State loans or increasing the general taxation level? Taking into account that the State loans are assimilated, most of the times, to certain "postponed taxes", it is obvious that in certain cases, the effect is the same: increase of the taxpayer's tax burden (either immediately, or in a future period). Although the effect of the two action driven directions is non - popular, they are certainly preferred to a monetary emission without coverage. There is a single amendment: the public authority should resort to their application in practice only when the disproportion between the demand and supply of public financial resources is obvious and prior public expenses were reduced to a minimum level, under which there is no other "limit". [ABSTRACT FROM AUTHOR]

Copyright of Economics / Ekonomija is the property of Rifin d.o.o. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The general characteristic of modern economies is given by the rapid growth of the demand of financial resources as compared to the possibility of acquiring them. In periods of economic boom, when State levies allow the procurement of sufficient resources, the way of applying State conjuncture policies and its functions do not cause any debates. However, when the economy is in crisis and as the economic disequilibria carry along social difficulties, the need for financial resources can generate conflicts both between the adepts of different economic doctrines and in other environments as well (population and taxpayers included). [ABSTRACT FROM AUTHOR]