scholarly journals The IMPACT OF TAX INSTRUMENTS ON THE ORGANIC FOOD MARKET IN POLAND

2021 ◽  
Vol 19 (4) ◽  
pp. 59-68
Author(s):  
Magdalena Jarczok-Guzy

This article is an analysis and assessment of the impact of tax instruments on the organic food market in Poland. The assessment was made on the basis of primary data obtained by the author as part of a survey conducted on the inhabitants of the Silesian Voivodeship. In Poland, the VAT rates on food vary, depending on the product classification code. They can be 23%, 8% or 5%. Organic food has not been treated exceptionally, while changes introduced in the tax rates in July 2020 for specific foods are quite significant. The impact of these changes on organic food purchases has been determined in the results of the survey. Therefore, the purpose of the article is to assess the impact of the VAT rate on the organic food market in Poland.

2017 ◽  
Vol 119 (6) ◽  
pp. 1247-1262 ◽  
Author(s):  
Austin Rong-Da Liang ◽  
Wan Yang ◽  
Dun-Ji Chen ◽  
Yu-Fang Chung

Purpose Owing to the wave of consumers concern about food quality, the organic food market has grown rapidly. However, how organic food promotions outweigh the negative impacts of high prices has become a pressing issue scholars need to discuss. Hence, with the value perspective as the basis, the purpose of this paper is to attempt to understand whether or not organic food consumers have preferences for specific promotional programs as opposed to other promotional programs. Design/methodology/approach The two-stage study design was adopted to explore these issues. In the first stage, 225 copies of promotional program documents were collected, and middle-ranking and high-ranking supervisors from seven organic food distributors were interviewed. According to the value perspective, the promotional programs were divided into four types: discount category, member category, free giveaway category, and limited time offer category, which were used to develop the questionnaire questions. In the second stage, 1,017 copies of valid questionnaires were recovered. Findings The logistic regression analysis was adopted to discuss the impact of the various promotional program actions on consumers’ choices. The empirical results indicate that the consumers preferred the programs in the discount category and the free giveaway category, while the programs in the member category and limited time offer category reduced the purchase intention. Originality/value The stringent qualitative and quantitative design in this study shall serve as a reference for follow-up research. The important implications of the operators’ promotion practices are covered in the discussion.


2012 ◽  
Vol 114 (8) ◽  
pp. 1157-1183 ◽  
Author(s):  
Carolyn Dimitri ◽  
Rachael L. Dettmann

PurposeThe organic trade literature in the USA makes strong claims about the relationship between income, ethnicity, and other factors and the likelihood of purchasing organic food products. However, previous economic research focusing on the socio‐economic characteristics of organic food consumers yields mixed findings. One explanation for the literature's inconsistent findings is that most studies rely on one specific product or one region of the country, or base their analysis on data collected from in‐store surveys. Another shortcoming in the existing literature is the failure to account for how access to organic food influences the likelihood of buying organic food. This paper's goal is to identify what is known, as well as what is not known, about consumers of organic food.Design/methodology/approachThe paper extends the literature through the combination of a novel approach and unique dataset of US consumers, and addresses the relationship between demographic traits and the likelihood of buying organic food. The dataset consists of primary data recording all purchases of food as well as household demographic data, such as income, education, gender, and ethnicity, over a one‐year period for 44,000 households. The study uses different discrete choice models and multiple product categories to explore the likelihood of buying organic food from many angles, in order to assess the robustness of the statistical relationship between income, education, ethnicity, and other factors on the likelihood of buying organic food, as well as the frequency of buying organic food.FindingsThe results indicate that education has a strong effect on the likelihood of buying organic products, and that the impact of marital status, income, and access to organic are consistent across models. The findings also suggest that further research on the links between ethnicity and consumption of organic food is necessary.Research limitations/implicationsOne possible drawback to this dataset is that older, urban households are overrepresented, in comparison to the entire USA.Practical implicationsThese findings will appeal to those interested in consumer behavior in addition to those interested in organic food consumption, from both the research and trade perspectives. The research indicates that access to organic food is an important determinant of the likelihood of a household buying organic food, the industry in the USA can expand sales by increasing consumer access to organic food.Originality/valueThis paper's unique contribution is the exploration of the robustness of the impact of different factors on the likelihood of buying organic food. The inclusion of access to organic food is also new to the literature, and as expected, households with greater access to organic food are more likely to purchase organic food.


2020 ◽  
Vol 23 (1) ◽  
pp. 81-94
Author(s):  
Michaela Jánská ◽  
Patrícia Kollar ◽  
Čeněk Celer

AbstractThe goal of the article is to describe factors influencing purchases of organic food by consumers in a selected area of the Czech Republic. We have researched and analysed reference books and studies focused on the topic to fulfil the goals of the article. Data acquired during a questionnaire survey with selected consumers was used as primary data. The impact of different factors on the purchase of organic food was researched based on an effect of demographic indicators. Hypotheses were stated to study relations among variables, and we examined the statistical importance and correlation of particular hypotheses. We used another statistical method – a decision tree – to seek connections between the variables. The results show that purchases of organic food are influenced by the price, the taste, the sense of health and the content. The connection between the researched factors and demographic indicators is usually low and statistically insignificant.


2016 ◽  
Vol 118 (1) ◽  
pp. 164-182 ◽  
Author(s):  
Aleksandar Grubor ◽  
Nenad Djokic

Purpose – Having the discrepancies between different descriptions of an organic food consumer profile in various researches worldwide as well as the causes of their emergence as a starting point, the purpose of this paper is to apply the method of preference-based market segmentation (by means of conjoint and cluster analysis) to Serbian organic food market, searching for advantages of using that methodological approach and deepening knowledge about specific organic food market. Design/methodology/approach – The research was conducted from May to July 2014 with 400 respondents participating (aged 18-30). Primary data were gathered by means of focus groups and a survey – structured personal interviews by using a questionnaire. Findings – When applying conjoint and cluster analysis to data about Serbian consumers’ preferences towards researched product, it is possible to identify a segment that prefers organic food the most. Compared to other segments, these consumers are predominantly female, somewhat more mature, with the highest proportion of employed and near the top by the percentage of respondents who are married and have children. They strongly value the importance of diet for health, a number of them have experience with a disease of a close person, which is believed that could be prevented by proper diet, but they do the least sports. Practical implications – The authors give managerial recommendations to actors operating at domestic organic food market. Originality/value – According to the authors’ knowledge, the first application of preference-based market segmentation by conjoint and cluster analysis to organic food market, performed in Serbia, generally characterised by scarce food consumer research.


Author(s):  
Kristína Predanocyová ◽  
Peter Šedík ◽  
Ľubica Kubicová ◽  
Elena Horská

The growing interest of consumers in the products of organic farming is currently considered as a trend on the food market. The aim of the submitted paper is to characterize organic farming, the production, the offer of organic food in Slovak retails and the position of consumers on the organic food market in Slovakia. For evaluating the situation of organic farming in Slovakia, secondary data from the database of Research Institute of Agricultural and Food Economics and Central Institute of Control and Testing in Bratislava were used. The primary data were obtained through two survey questionnaires. The aim of the first of them was to find out the offer of organic food in retail stores in Slovakia. Based on the results, we can state that most of the addressed retailers sell organic food and the most widespread are dairy products and bakery products. Nowadays, the offer of organic food is the same as the most desirable products by consumers. 40 % of the surveyed Slovak retails have specially labelled products of organic farming placed among conventional foods. The second conducted questionnaire survey, which aim was to determine buying behaviour of young consumers on the Slovak market. Based on the results, it could be stated that consumers mostly purchase organic food in specialized stores, supermarkets, hypermarkets, and they mainly decide according to the quality and origin of the food.


2018 ◽  
Vol 15 (2) ◽  
pp. 1-20
Author(s):  
Sabri Embi ◽  
Zurina Shafii

The purpose of this study is to examine the impact of Shariah governance and corporate governance (CG) on the risk management practices (RMPs) of local Islamic banks and foreign Islamic banks operating in Malaysia. The Shariah governance comprises the Shariah review (SR) and Shariah audit (SA) variables. The study also evaluates the level of RMPs, CG, SR, and SA between these two type of banks. With the aid of SPSS version 20, the items for RMPs, CG, SR, and SA were subjected to principal component analysis (PCA). From the PCA, one component or factor was extracted each for the CG, SR, and RMPs while another two factors were extracted for the SA. Primary data was collected using a self-administered survey questionnaire. The questionnaire covers four aspects ; CG, SR, SA, and RMPs. The data received from the 300 usable questionnaires were subjected to correlation and regression analyses as well as an independent t-test. The result of correlation analysis shows that all the four variables have large positive correlations with each other indicating a strong and significant relationship between them. From the regression analysis undertaken, CG, SR, and SA together explained 52.3 percent of the RMPs and CG emerged as the most influential variable that impacts the RMPs. The independent t-test carried out shows that there were significant differences in the CG and SA between the local and foreign Islamic banks. However, there were no significant differences between the two types of the bank in relation to SR and RMPs. The study has contributed to the body of knowledge and is beneficial to academicians, industry players, regulators, and other stakeholders.


2019 ◽  
Vol 10 (2) ◽  
pp. 144-151
Author(s):  
Noora Ahmed Lari ◽  

The State of Qatar has implemented several family policies in order to improve the wellbeing of Qatari families and ensure fair distribution of development benefits for both men and women. However, there is a linkage between female employment outside the home and instability in the marriages of Qatari families. This paper investigates the impact of female employment on marital stability, based on the results of primary data collected in Qatar, a questionnaire that consisted of several sections such as challenges in the workplace, supervisor, family and spouse relations, work motivation and performance. Of the 824 questionnaires that were returned, 807 were completed and valid for analysis. Regression analysis and an ANOVA test have been used to test the relationship between the variables. The results of the research have produced mixed findings about how wives’ employment increases marital instability and have yielded few significant differences on mean scores of discuss on work demands, insufficient time together, housework, financial matters, communication, relatives and rearing children. The results indicates that in general Qatar working women face several challenges in relation to their marital life as part of cultural and social constraints.


2008 ◽  
Vol 3 (1) ◽  
pp. 69-89
Author(s):  
Stanisław Pilarski
Keyword(s):  

2019 ◽  
Vol 118 (7) ◽  
pp. 20-26
Author(s):  
S. JAYARAMAN ◽  
R. Sindhya ◽  
P. Vijiyalakshmi

this research aims to find out the intensity of Employee Engagement of the health care sector workers and the relationship between the Work life factors and Employee Engagement of Health care sector workers in Dindigul District. Primary data were used in this research, were collected from 298 Health care workers from Dindigul District. Questionnaire was the major tool used to gather the primary data from the selected sample respondents. For this purpose, a well structured questionnaire was constructed with the help of professionals and the practiced employees of various health care units in Dindigul District. The health care employees were chosen by simple random sampling method. The investigative measures of regression Path analysis, and simple percentage analysis were utilized to find the impact of work life related factors with the Employee Engagement. The maximum Health care workers were generally satisfied with their jobs. The analytical procedure of path analysis multiple regressions was utilized to determine the predicting strength among Work life factors and the employee engagement. This study provides an another view about the importance of Work life factors and Employee engagement for organizational effectiveness and performance .


2015 ◽  
Vol 6 (01-02) ◽  
Author(s):  
Anis Ur Rehman ◽  
Yasir Arafat Elahi ◽  
Sushma .

India has recently emerged as a major political and economic power in the world. The financial crisis that engulfed the world in 2008 needed developing countries like India to lead the rescue and recovery, instead of G7 westerns countries who dealt with such crisis in the past. Recently, discussions and negotiations are going amongst G20 countries regarding a new global financial architecture (G-20 Summit, 2008). The outcome will affect the relevant industries in India and hence it is a public interest issue for the actuarial profession in the country. Increased and more intrusive and costly regulations and red tapes are likely to be a part of the new deal (Economic Survey 2009-10). The objective of this paper is to study the perception of higher level authorities in Insurance sector regarding the role of regulator in minimizing the impact of global financial crisis. The primary data has been collected from 200 authorities in insurance industry. The data has been analyzed with statistical tools like MS-Excel. On the basis of the findings, various measures and policy recommendations for insurers have been suggested to minimize the impact of crisis.


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