scholarly journals Inside and outside perspectives on the relation of personal values and legal norm acceptances

2021 ◽  
Vol 3 (4) ◽  
Author(s):  
Ingwer Borg ◽  
Dieter Hermann
Keyword(s):  
Tax Evasion ◽  
Personal Values ◽  
Legal Person ◽  
Legal Norms ◽  
Peace Of Mind ◽  
General Norm ◽  
Real Person ◽  
Additional Value ◽  
Norm Acceptance ◽  
The Impact

Based on a representative survey on crime prevention, this paper studies how personal values are related to persons’ acceptance of legal norms (LNA). We here take a closer look at these relations than previous research. Offenses, in particular, are classified into three offense types (no victim (OT1), legal person as victim (OT2, real person as victim (OT3)), and the persons’ ratings are studied both as observed and as individually centered data. It is found that conservation-oriented persons give higher and less differentiated badness ratings for all offenses than persons striving for hedonism and stimulation. The correlational structure of basic personal values and norm acceptance ratings for 14 different offenses, when represented via multidimensional scaling, exhibits that conservation orientation becomes a better predictor of LNA of all offense types if it is augmented by an additional value, peace of mind. When looking at centered ratings (i.e., controlling for each person’s mean ratings), social values become the best predictors of OT2 offenses (tax evasion, benefits fraud, taking bribes). Statements on the impact of personal values on general norm acceptance should, therefore, be replaced with more differentiated relations on how particular values are related to peoples’ attitudes towards particular offenses. 

scholarly journals Utilizing personal values to explain people’s attitudes towards legal norms

2020 ◽  
pp. 147737082091323
Author(s):  
Wolfgang Bilsky ◽  
Ingwer Borg ◽  
Dieter Hermann
Keyword(s):  
Crime Prevention ◽  
Broad Spectrum ◽  
Personal Values ◽  
Legal Norms ◽  
Community Crime Prevention ◽  
People’S Attitudes ◽  
Norm Acceptance ◽  
Basic Personal Values

The aim of this study is to clarify whether personal values explain delinquents’ and non-delinquents’ general attitudes towards legal norms. We expect that 10 basic personal values form a circular scale common to all individuals, both delinquents and non-delinquents, that people’s ratings of the importance of these 10 values predict their norm acceptance in a sinusoidal way, with higher predictability for delinquents, and that the correlations of personal values with norm acceptance are highest for those delinquents with a broad spectrum of offences. Finally, we expect that gender does not have an impact on these profiles, whereas controlling for age does. Our analyses are based on four studies on community crime prevention. The results are in line with the above expectations.

scholarly journals Corruption, Taxation and the Impact on the Shadow Economy

Economies ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 18 ◽  
Author(s):  
Daniel Němec ◽  
Eva Kotlánová ◽  
Igor Kotlán ◽  
Zuzana Machová
Keyword(s):  
Tax Evasion ◽  
Capital Accumulation ◽  
Shadow Economy ◽  
Labour Force ◽  
Destructive Effect ◽  
Eu Member States ◽  
Initial Assumption ◽  
The Individual ◽  
The Impact

While assessing the economic impacts of corruption, the corruption-related transmission channels which influence taxation as such have to be duly considered. Taking the example of the Czech Republic, this article aims to evaluate the impacts corruption has on the size of the shadow economy as well as on the individual sources of long-term economic growth, making use of a transmission channel through which corruption affects the tax burden components. Using the method of an extended DSGE model, it confirms the initial assumption that an increase in perceived corruption supports the shadow economy’s growth, but at the same time, it demonstrates that corruption and especially its perception has a significantly different effect on two key areas—the capital accumulation and the labour force size. It further identifies another sector of the economy representing taxes which are prone to tax evasion while asserting that corruption has a much more destructive effect on this sector of the economy, offering generalized implications for other post-communist EU member states in a similar situation.

Impact of values on the learning approaches of Chinese construction students in Hong Kong

2014 ◽  
Vol 21 (5) ◽  
pp. 481-504 ◽  
Author(s):  
Mei-yung Leung ◽  
Chen Dongyu ◽  
Anita M.M. Liu
Keyword(s):  
Hong Kong ◽  
Interpersonal Relationships ◽  
Personal Values ◽  
Value Systems ◽  
Limited Attention ◽  
Learning Approaches ◽  
Personal Integrity ◽  
Content Type ◽  
Learning Behaviours ◽  
The Impact

Purpose – The purpose of this paper is to explore the influence of personal values on students’ learning behaviours. Hong Kong construction students are often criticized, by both practitioners and educators, as rote learners. To improve students’ learning processes, extensive research on a variety of aspects of construction education has been conducted. However, limited attention has been paid to the influence of personal values on students’ learning behaviours. The impact of personal value factors on the learning approaches of Chinese construction students in Hong Kong is investigated. Design/methodology/approach – A questionnaire survey was conducted to ethically Chinese construction students in four universities in Hong Kong. A total of 820 questionnaires were distributed and 431 valid returns were collected. Findings – The survey identified six influential values (namely, personal integrity, conservatism, determination, discipline, interpersonal relationships, and achievement), and shows that students who emphasize the virtues of personal integrity, determination, and a positive attitude toward achievement are better able to handle their interpersonal relationships, which will eventually lead them to engage in deep learning. Originality/value – Work to develop appropriate value systems is thus recommended in freshmen courses, as is the use of cooperative learning approaches. Such value systems will have a long-term influence on the learning approaches of construction students.

Debt transfer agreement by the creditor: legal forms, procedure, meaning

2021 ◽  
Vol 15 (2) ◽  
pp. 58-72
Author(s):  
Iurii S. Povarov
Keyword(s):  
Main Attention ◽  
Dialectical Logic ◽  
Legal Norms ◽  
Methodological Basis ◽  
Legal Provisions ◽  
Special Scientific ◽  
Special Rules ◽  
Legal Forms ◽  
The Impact ◽  
Individual Regulation

The work catalogs and studies in detail (including in a comparative legal section) various legal forms of the creditor's approval of the transfer of debt by virtue of the transaction and on the grounds provided for by law. The main attention, first of all, is paid to debatable issues regarding the ratio of centralized and individual regulation of the relevant relations, the variety of ways to agree on the transfer of debt (models consent is a unilateral transaction, consent as a condition of the contract, etc.), the nature of the impact of (not) giving permission by the creditor on the fate of an agreement on the transfer of debt obligations concluded without his participation, comparison of the modes of preliminary and subsequent approval. The methodological basis of the research was formed by general theoretical (formal and dialectical logic) and special scientific (legal-dogmatic, interpretation of legal norms, legal modeling, comparative legal) methods. As a result, the author substantiates the feasibility of adjusting the legal provisions in the direction of a clear pairing of general instructions on consent to a transaction and special rules on consent to the transfer of debt, as well as in order to eliminate uncertainty about the actual moments of obtaining an approving creditor's will (subject of agreement, the essence of the nullity of the transfer of debt, admissibility the use of constructions of impersonal previously given and subsequent consent, etc.).

Illegal migration as an encroachment on the sovereignty and security of the state

2021 ◽  
pp. 341-352
Author(s):  
Sergey D. Grinko
Keyword(s):  
International Law ◽  
Organized Crime ◽  
Drug Trafficking ◽  
Tax Evasion ◽  
Illegal Migration ◽  
Legal Norms ◽  
World Community ◽  
Large Length ◽  
The Subject ◽  
Entire World

We consider the issues of correlation between the international law of citizens of different states to travel and national legislation restricting illegal migration, which are the subject of interstate agreements. The issue of combating organized illegal migration for Russia is urgent, since the dynam-ics of this crime indicates an increase in the registration of such crimes and the identified persons who committed them. This is due to the large length of Russian borders and integration with foreign states, which entails an increase in the penetration of foreign citizens into the territory of our country. Illegal migration leads to an increase in ethnic organized crime and related smug-gling, drug trafficking, tax evasion and extortion. The fight against this criminal phenomenon is relevant for the entire world community. States seek to protect their citizens, but at the same time are obliged to comply with in-ternational legal norms on the issue under consideration. This activity of states should be carried out in accordance with the principles of respect for human rights and freedoms. We analyze international and Russian legisla-tion, damage caused by illegal migration, and propose measures to prevent crime related to illegal migration.

scholarly journals THE IMPACT OF TAX GAPS ON THE FINANCIAL AND ECONOMIC SECURITY OF THE COUNTRY

2021 ◽  
Author(s):  
Inna Tiutiunyk ◽  
Julia Belous
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Tax Evasion ◽  
Negative Impact ◽  
Economic Security ◽  
Financial Policy ◽  
Important Place ◽  
Complex Concept ◽  
Tax Revenues ◽  
The Impact

Trends in the development of the main components of financial and economic security of the country indicate their significant variability and dependence on a combination of internal and external factors. An important place among the drivers of influence on the level of financial and economic security is occupied by tax revenues. Given the prolonged national and transnational market turbulence, which is observed in most sectors of the economy, one of the biggest threats to the financial and economic security of most countries is the presence of a significant volume of shadow operations. The consequences of their implementation are the lack of tax revenues in the budget and the reduction of the country's financial viability in financing economic development programs. The purpose of the article is to study the impact of tax gaps on the level of financial and economic security of the country. In the paper, the essence of the financial and economic security of the country, which is proposed to be understood as a complex concept, integrates the features of economic and financial development of the economic system. Based on the systematization of scientific literatures, the main tasks and functions of financial and economic security of the country including realization of goals and objectives of financial policy and formation of favorable conditions for economically sustainable development and growth, highlights the characteristics of this concept are substantiated. The paper identifies three characteristic features of the financial and economic security of the country: as an indicator of its ability to protect the interests of society in a volatile external and internal environment; economically sustainable development and growth; leveling threats to the internal and external environment. The role of tax gaps in reducing the level of financial and economic security of the country is substantiated, the probability of formation of tax gaps in the economy is predicted, measures to minimize tax evasion as components of increasing its financial and economic security are proposed. The established interdependencies should serve as a basis for the transformation of state economic and financial policy in Ukraine in terms of minimizing the negative impact of the shadow sector of the economy on the indicators of economic development of the state.

scholarly journals Does the Tax System Reduce Tax Evasion in Light of the Governance Mechanisms? Evidence From Jordan

2021 ◽  
Vol 12 (2) ◽  
pp. 99
Author(s):  
Ashraf Bataineh
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Social Impact ◽  
Positive Impact ◽  
Governance Mechanisms ◽  
Official Statistics ◽  
Tax System ◽  
Study Results ◽  
The Impact ◽  
Awareness Level

This study aims to measure the impact of tax system elements on reducing the tax evasion, in light of the governance mechanisms in Jordan. The study sample consists of (140) tax auditors at the Jordanian Income tax and sales department, and to achieve the study objectives the researcher designed a questionnaire and distributed it on the study sample members. Study results show that elements of the tax system (tax legislations, tax administration, and Taxpayer) have a positive impact on reducing the tax evasion, in light of governance mechanisms. study recommends the need to raise the tax awareness level among members of the Taxpayer, work to reduce the continuation of making adjustments on tax laws and legislation, and give a sufficient period of time to ensure that desired economic and social impact being achieved from these adjustments, with the need to announce the official statistics of tax evasion’s figures and ratios, because the unofficial statistics on tax evasion have been tarnished by some exaggeration where work should concentrate on increasing penalties of tax evaders.

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