Article
Trust and power as determinants of tax compliance across 44 nations
The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels: trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection.
The achievement of high level of business activity is inseparably connected with the конъектурой market, with the creation of the state and municipal authorities of favorable conditions for the activities of the business elements and the ability of business to form their consolidated position, which is the basic element of the state policy and the formation of civil society. In this connection, the priority directions of research and the objectives, which the authors have set before us in the work of the steel analysis and evaluation, by the example of Nizhny Novgorod region, the regional business associations, models, forms, and the evolution of their relations with the regional authorities, business associations, Federal and municipal level and other aspects of their development.
Upon analyzing the political processes occurring during the nineteenth-twentieth centuries, G.Musikhin posits that the popular idea about the supremacy of professional managers in politics over demagogues speculating with mass’ political aspirations conceals an attempt by the power holders to get rid of the axiological rationale for the political hegemony. He concludes that when the governmental policy is supported by the voters’ will rather than sovereign power per se, the ideological discourse becomes of fundamental importance since support is lent to someone who can present his ideological position as a majority’s goal. The debate within the political space is built around an ability to offer to the society a more attractive political (to be more precise, ideological) prospect rather than detailed mechanisms of how to govern society (that are largely universal).
Traditionally, in applied theory and sociological tradition commitment is considered in a positive manner, along with such phenomenon as solidarity and trust. However, as a complex phenomenon commitment requires the broadening of its interpretation, and trust along with power as a functional equivalent of trust has to be included in interpretation basis of commitment.
In this article the author attempts to explain the events occurring in the country taking into account the specificity of the Ukrainian political culture. From the point of view of the author, a key player in the Ukrainian revolution in 2014 was the Ukrainian society itself, and any attempt to comment the situation of modern Ukraine, first of all, should take into account civil conditions of the society itself. Qualitative state of civil society in Ukraine outrun the quality of the ruling elite, which inevitably provokes new confrontations and conflicts.
The article examines the problems of delegation of public powers of authority to self-regulated organizations: public powers of authority which may be delegated, spheres of state administration, where delegation of powers is not allowed, validity of control over realization of delegated powers in all cases of such delegation and responsibility of the state for the acts of private persons who exercise public powers of authority.
The article describes the structures of autobiographical narration in the novels and essays of the austrian writer E. Canetti.
Smoking is a problem, bringing signifi cant social and economic costs to Russiansociety. However, ratifi cation of the World health organization Framework conventionon tobacco control makes it possible to improve Russian legislation accordingto the international standards. So, I describe some measures that should be taken bythe Russian authorities in the nearest future, and I examine their effi ciency. By studyingthe international evidence I analyze the impact of the smoke-free areas, advertisementand sponsorship bans, tax increases, etc. on the prevalence of smoking, cigaretteconsumption and some other indicators. I also investigate the obstacles confrontingthe Russian authorities when they introduce new policy measures and the public attitudetowards these measures. I conclude that there is a number of easy-to-implementanti-smoking activities that need no fi nancial resources but only a political will.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.