O. Mazurenko, I. Tiutiunyk, D. Grytsyshen, Ferdinand Daňo, A. Artyukhov, Robert Rehak
{"title":"善治:善治:在协调税收竞争和影子经济方面的作用","authors":"O. Mazurenko, I. Tiutiunyk, D. Grytsyshen, Ferdinand Daňo, A. Artyukhov, Robert Rehak","doi":"10.21511/ppm.21(4).2023.56","DOIUrl":null,"url":null,"abstract":"The formation of the country’s tax competitiveness and countering the shadowing of the economy depend on several factors. One of them is an effective public administration. It defines state policy vectors, institutions’ critical tasks, and business and society development priorities. The aim of the paper is to analyze the impact of good governance on the country’s tax competitiveness and the level of the shadow economy of 11 EU countries and Ukraine in 2011–2021. The study employs statistical analysis of data series. It constructs a correlation field of points of relationship between indicators (to determine the general trends of changes in the level of the shadow economy, tax competitiveness, and the Good Governance Index). Linear mathematical model and Fishburn formula are used to construct an integral indicator of the level of efficiency of public management (Good Governance Index). Structural modeling methods formalize the influence of government management on the level of the shadow economy and tax competitiveness. It was found that the Government Efficiency Index and the Corruption Control Index exert the most significant correlation with the level of tax competitiveness and the shadow economy. Its increase of 1% leads to a rise in the level of tax competitiveness of Slovakia by 7.015%, Croatia by 6.889%, the Czech Republic by 6.606%, and Romania by 5.773%. At the same time, the smallest correlation with the level of tax competitiveness performs an Index of Political Stability and Absence of Violence/Terrorism. AcknowledgmentThe study is funded by the project VEGA – 1/0392/23 “Changes in the approach to the creation of companies’ distribution management concepts influenced by the effects of social and economic crises caused by the global pandemic and increased security risks.”The authors are grateful to the participants of projects 0123U101945 and 0122U000777 for numerous discussions and comments.","PeriodicalId":20521,"journal":{"name":"Problems and perspectives in management","volume":" 8","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Good governance: Role in the coherence of tax competition and shadow economy\",\"authors\":\"O. Mazurenko, I. Tiutiunyk, D. Grytsyshen, Ferdinand Daňo, A. 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Linear mathematical model and Fishburn formula are used to construct an integral indicator of the level of efficiency of public management (Good Governance Index). Structural modeling methods formalize the influence of government management on the level of the shadow economy and tax competitiveness. It was found that the Government Efficiency Index and the Corruption Control Index exert the most significant correlation with the level of tax competitiveness and the shadow economy. Its increase of 1% leads to a rise in the level of tax competitiveness of Slovakia by 7.015%, Croatia by 6.889%, the Czech Republic by 6.606%, and Romania by 5.773%. At the same time, the smallest correlation with the level of tax competitiveness performs an Index of Political Stability and Absence of Violence/Terrorism. AcknowledgmentThe study is funded by the project VEGA – 1/0392/23 “Changes in the approach to the creation of companies’ distribution management concepts influenced by the effects of social and economic crises caused by the global pandemic and increased security risks.”The authors are grateful to the participants of projects 0123U101945 and 0122U000777 for numerous discussions and comments.\",\"PeriodicalId\":20521,\"journal\":{\"name\":\"Problems and perspectives in management\",\"volume\":\" 8\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-12-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Problems and perspectives in management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.21511/ppm.21(4).2023.56\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Problems and perspectives in management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21511/ppm.21(4).2023.56","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
Good governance: Role in the coherence of tax competition and shadow economy
The formation of the country’s tax competitiveness and countering the shadowing of the economy depend on several factors. One of them is an effective public administration. It defines state policy vectors, institutions’ critical tasks, and business and society development priorities. The aim of the paper is to analyze the impact of good governance on the country’s tax competitiveness and the level of the shadow economy of 11 EU countries and Ukraine in 2011–2021. The study employs statistical analysis of data series. It constructs a correlation field of points of relationship between indicators (to determine the general trends of changes in the level of the shadow economy, tax competitiveness, and the Good Governance Index). Linear mathematical model and Fishburn formula are used to construct an integral indicator of the level of efficiency of public management (Good Governance Index). Structural modeling methods formalize the influence of government management on the level of the shadow economy and tax competitiveness. It was found that the Government Efficiency Index and the Corruption Control Index exert the most significant correlation with the level of tax competitiveness and the shadow economy. Its increase of 1% leads to a rise in the level of tax competitiveness of Slovakia by 7.015%, Croatia by 6.889%, the Czech Republic by 6.606%, and Romania by 5.773%. At the same time, the smallest correlation with the level of tax competitiveness performs an Index of Political Stability and Absence of Violence/Terrorism. AcknowledgmentThe study is funded by the project VEGA – 1/0392/23 “Changes in the approach to the creation of companies’ distribution management concepts influenced by the effects of social and economic crises caused by the global pandemic and increased security risks.”The authors are grateful to the participants of projects 0123U101945 and 0122U000777 for numerous discussions and comments.
期刊介绍:
The purpose of the journal is coverage of different aspects of management and governance, such as international organizations and communities’ management, state and regional governance, company’s management, etc. The key aspects of planning, organization, motivation and control in various areas and in different countries are subject of the journal''s scope. The journal publishes articles, which are focused on existing and new methods, techniques and approaches in the field of management. It publishes contemporary and innovative researches, including theoretical and empirical research papers.