善治:善治:在协调税收竞争和影子经济方面的作用

O. Mazurenko, I. Tiutiunyk, D. Grytsyshen, Ferdinand Daňo, A. Artyukhov, Robert Rehak
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引用次数: 0

摘要

国家税收竞争力的形成和经济阴影的消除取决于几个因素。其中之一就是有效的公共管理。它确定了国家政策的载体、机构的关键任务以及企业和社会发展的优先事项。本文旨在分析善治对 11 个欧盟国家和乌克兰 2011-2021 年国家税收竞争力和影子经济水平的影响。研究采用了数据序列统计分析方法。它构建了指标间关系点的相关领域(以确定影子经济水平、税收竞争力和善治指数变化的总体趋势)。线性数学模型和 Fishburn 公式用于构建公共管理效率水平的综合指标(善治指数)。结构模型方法正式确定了政府管理对影子经济水平和税收竞争力的影响。研究发现,政府效率指数和腐败控制指数与税收竞争力和影子经济水平的相关性最为显著。政府效率指数每提高 1%,斯洛伐克的税收竞争力水平就会提高 7.015%,克罗地亚提高 6.889%,捷克共和国提高 6.606%,罗马尼亚提高 5.773%。同时,与税收竞争力水平相关性最小的是政治稳定和无暴力/恐怖主义指数。致谢本研究由 VEGA - 1/0392/23 项目 "受全球大流行病和安全风险增加造成的社会和经济危机影响的公司分销管理理念创建方法的变化 "资助。作者感谢 0123U101945 和 0122U000777 项目参与者的多次讨论和评论。
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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.
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来源期刊
CiteScore
2.90
自引率
0.00%
发文量
152
审稿时长
11 weeks
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.
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