scholarly journals The Main Performance and Effectiveness Factors of Sustainable Financial Administration Reform Using Multidimensional Statistical Tools

2019 ◽  
Vol 11 (13) ◽  
pp. 3609
Author(s):  
Kot ◽  
Štefko ◽  
Dobrovič ◽  
Rajnoha ◽  
Váchal
Keyword(s):  
Factor Analysis ◽  
Quantitative Research ◽  
Tax Reform ◽  
Slovak Republic ◽  
System Reform ◽  
Key Factors ◽  
Statistical Tools ◽  
Tax System ◽  
Business Entities ◽  
And Performance

The tax system reform is a part of Slovakia’s comprehensive tax and levies reform. The reform should contribute to improving and making public finances more efficient. Its implementation into practice, however, is problematic due to attitudes and problems on the part of both the professional public and business entities. The aim of the paper is to help public authorities, and also tax policymakers and business entities to understand the perception of the tax system reform focusing on the most important and key factors of its sustainable effectiveness and performance in the context of its non-macroeconomic especially social, technological and process aspects. The analysis reveals the differences in perceptions of key factors from the viewpoint of the three studied groups. The paper is based on the information of the main actors of tax reform. In extensive empirical quantitative research (N = 1500), the data was obtained through the questionnaire survey carried out in four main districts of Slovakia. The data obtained during six months of 2018 using the questionnaire method were processed by basic statistical methods of descriptive statistics, followed by an analysis of major components and the factor analysis using more sophisticated multidimensional statistical tools. The factor analysis is crucial to the present paper as it has identified five significant indicators of the reform assessment and the functioning of the tax system after tax reform. Subsequently, a correspondence analysis has been applied to the item “electronization/computerization—great user comfort” to find out the differences in its perception by the respondents. The article thus provides a new scientific view on the evaluation of the reform of the financial administration’s management system in the Slovak Republic as well as its functioning in the context of its sustainable effectiveness and performance. The research results offer important and exciting implications and also motives for further investigation on the issue.

scholarly journals Process Model of the Economic Efficiency of the Financial Administration of an EU Member State

2021 ◽  
Vol 90 ◽  
pp. 01009
Author(s):  
Sebastian Kot ◽  
Ján Dobrovič
Keyword(s):  
Factor Analysis ◽  
Process Model ◽  
Slovak Republic ◽  
Organizational Structures ◽  
Tax Reforms ◽  
Tax System ◽  
Principal Factors ◽  
Business Entities ◽  
New Perspective ◽  
Questionnaire Method

The current reform of Slovakia’s tax system is a part of the country’s comprehensive tax and levies reform. The reform should contribute to improving and making public finances more efficient. However, its implementation in practice is problematic due to the attitudes and problems of both the professional public and business entities. The aim of this contribution is to help students and business entities to understand the tax system reforms. The contribution is based on information from the main actors of the tax reforms. The data were obtained during 3 months (2019 – 2020) using the questionnaire method. These were processed using basic statistical methods of the descriptive type, followed by an analysis of the principal factors and factor analysis. The factor analysis was crucial for our contribution because it identified 5 significant indicators with regards to the assessment of the reforms and the functioning of the tax system. Subsequently, a correspondence analysis was conducted of the factor “Electronisation/computerisation – greater user comfort” to find out the differences in the perception hereof among the respondents. The contribution therefore provides a new perspective on the evaluation and functioning of the reforms of the Financial Administration’s management system in the Slovak Republic. Within the framework of the research into this matter, and with a view to increasing the efficiency of the system globally, we also looked at the existing functional organizational structures and tax administration systems in Hungary, Poland, Czech Republic and Slovenia. On the basis of trend analysis, we can assume that the upcoming reform of the Tax and Customs Administrations will significantly contribute to the increasing efficiency of the system and to the positive perception of taxes, which are currently viewed as a socially unpopular obligation.

Reforming the Russian tax system: Problems and solutions

2021 ◽  
Vol 22 (8) ◽  
pp. 922-950
Author(s):  
Takhir G. DAVLETSHIN
Keyword(s):  
Economic Growth ◽  
Tax Reform ◽  
Tax Administration ◽  
Present Stage ◽  
Field Methods ◽  
Tax System ◽  
Revenue Growth ◽  
Problems And Solutions ◽  
General Scientific ◽  
Business Entities

Subject. The article examines the main shortcomings of the Russian tax system and prerequisites of the tax reform at the present stage, and analyzes the RF government’s tax initiatives. Objectives. The article aims to find ways of reforming the tax system into an effective one, stimulating economic growth and ensuring the revenue growth of the budget system, and maximum involvement of business entities in the legal field. Methods. For the study, we used the general scientific approaches and methods. Results. The article introduces a concept of reforming basic taxes, supplementing the tax system with missing links and proposes a set of measures to reform the tax system. Conclusions. The article says it is necessary to conduct a systemic tax reform aimed at bringing the tax system into line with the fundamental principles of taxation, creating a coherent, logically verified tax system, improving tax administration and interbudget relations regulation.

scholarly journals Reforms of Tax System in Vietnam in Response to International Integration Commitments until 2020

2015 ◽  
Vol 22 (02) ◽  
pp. 02-26
Author(s):  
Thanh Su Dinh ◽  
Trung Bui Thanh ◽  
Kien Tran Trung
Keyword(s):  
Tax Reform ◽  
Prime Minister ◽  
International Standards ◽  
Tax Revenue ◽  
System Reform ◽  
Tax Base ◽  
Tax System ◽  
International Integration ◽  
Reform Program ◽  
Taxation System

Vietnam’s taxation system has undergone fundamental reforms since the 1990s. Tax reform program of the 2000–2010 period was conducted successfully, putting in place a tax system appropriate to the market economy and necessary legal conditions for accession to the World Trade Organization and international integration. After over 20 years of tax reform, taxation capacity has been improved; raising tax revenue is comparable to economic and structural potentials of tax system. The Vietnamese Prime Minister ratified a tax system reform strategy for 2010–2020 with ambitious target of tax revenue at 23–24% of GDP. The present study finds that raising tax revenue size is of no benefit to economic growth. Therefore, by 2020, Vietnam will have overcome several challenges in the process of tax reform such as broadening the tax base, simplifying the tax administration according to international standards, and harmonizing tax system grounds between ASEAN members.

scholarly journals WAVES OF PORNOGRAPHY CONSUMPTION ILLNESS: A SIMPLE IDENTIFICATION IN GRADUATE STUDENTS

2021 ◽  
Vol 9 (10) ◽  
pp. 304-319
Author(s):  
Abdus Sabur ◽  
Abu Sina ◽  
Mizanoor Rahman ◽  
Nazmul Huda ◽  
Iqbal Hossain Sarker
Keyword(s):  
Factor Analysis ◽  
Regression Analysis ◽  
Graduate Students ◽  
Human Resources ◽  
Influential Factors ◽  
Key Factors ◽  
Statistical Tools ◽  
Pornography Consumption ◽  
The Family ◽  
Sleeping Disorder

This study aims to identify waves of pornography consumption illness in graduate students of the Department of Accounting and Information Systems, Islamic University, Kushtia, Bangladesh. Data have been collected from 53 recent students using five points Likert Scale to assess the agreed level of the respondents from August 2020 to October, 2020. For analyzing data, different statistical tools namely mode, correlation analysis, regression analysis, factor analysis, Mann-Whitney U- Test, Kruskal Wallis Test etc. are applied. The value of Cronbach's Alpha is 0.74 indicating acceptable position in measurement of the degree of internal consistency and the included variables of the study have a suitable reliability for analysis of the undertaken study. The total variance of the dependent variable is explained by the identified dependent variable is amounted by 76 percent with three factors as Factor-1: Identification of social disorder; Factor-2: Identification of sleeping disorder; Factor-3: Identification of friendship disorder to be the most influential factors which actually reflect key factors of pornography consumption illness. The study suggests that the effective actions should be taken to learn and maintain the habitual facts of the recent graduate students to confirm the effective human resources to fulfill the requirements of providing the better service to the family, society and state.

2018. gada nodokļu reforma uzņēmēju vērtējumā

2021 ◽  
pp. 227-233
Author(s):  
Anna Medne
Keyword(s):  
Economic Development ◽  
Fiscal Policy ◽  
Tax Reform ◽  
Business Environment ◽  
System Reform ◽  
Tax Rates ◽  
Tax System ◽  
The University ◽  
The Impact ◽  
Made In

Economic development in the country is characterized by the growth of gross domestic product, and in Latvia it is 2.1% at the beginning of 2019. Economic development must be closely linked to the business environment, and one of its most important factor is the fiscal policy of the state and its tax system. In 2018, the tax system reform was implemented in Latvia, where significant changes were made in the taxation and methodology of its calculation. This study analyses the University Turiba Survey of Entrepreneurs conducted in 2018 and 2019, explaining the entrepreneurs’ opinion on the impact of tax reform on business environment in Latvia and the amount of taxes paid by companies. In 2019, 92% of respondents believe that the taxes for businesses are too high, demonstrating their dissatisfaction with the existing tax rates and methodology. In 2019, the business environment has been rated as good by 44% of the respondents, compared with a rise of about 10 percent in the previous year.

scholarly journals Effectiveness and performance of tax system in Slovak Republic in terms of its key non-macroeconomics factors

2018 ◽  
Vol 9 (4) ◽  
pp. 617-634
Author(s):  
Ján Dobrovič ◽  
Rastislav Rajnoha ◽  
Antonín Korauš
Keyword(s):  
Factor Model ◽  
Slovak Republic ◽  
Collection Efficiency ◽  
Value Added ◽  
Tax Administration ◽  
Key Factors ◽  
Tax System ◽  
Age Related ◽  
Wide Range ◽  
Financial Administration

Research background: The paper addresses the issue of an optimal tax system and puts emphasis on two aspects: justice and efficiency. The issue of taxation has been the subject of numerous debates at the European level for several years. A good tax system should contribute to the state treasury with sufficient revenues, should not be an administrative burden, and must be sufficiently efficient and transparent. Purpose of the article: The submitted article provides an extensive analysis of the opinions of respondents on the effectiveness of the financial administration of the Slovak Republic. The aim is to analyse the views and attitudes of the respondents on the key factors affecting the effectiveness of financial administration in terms of respondents' age, gender, occupation and place of residence using mathematical-statistical methods. Methods: In the course of extensive empirical quantitative research (N = 1.500) were used Factor Model Analysis (Factor Analysis) and Analysis of Variance (Anova) were used. The data was obtained through a questionnaire survey, which-was carried out in four districts of Slovakia and focused on a wide range of respondents divided into four age-related categories. Findings & Value added: In terms of research carried out, it is possible to conclude that there is dissatisfaction with the overall tax and customs system in the Slovak Republic. An analysis of respondents' views on the effectiveness of the tax system has shown that it is possible to identify several key factors that affect it, and they are: collection of levies and availability, competence of tax administration staff, computerisation of tax administration, tax collection efficiency, labour costs, and administrative difficulty of tax administration. in the paper, we also discuss these in more detail. The research results offer relevant and interesting implications for public authorities, policy makers and reformers as well as motives for further investigation of the tax administration issue.

scholarly journals Impact of Employee Development in Agricultural Companies on Commitment, Loyalty and Performance

2018 ◽  
Vol 66 (3) ◽  
pp. 803-811 ◽  
Author(s):  
Hana Urbancová ◽  
Lucie Vnoučková
Keyword(s):  
Factor Analysis ◽  
Czech Republic ◽  
Correlation Analysis ◽  
Quantitative Research ◽  
Employee Development ◽  
Performance Data ◽  
The Czech Republic ◽  
Internal Development ◽  
And Performance ◽  
Multidimensional Statistics

Employees in agricultural companies are aware of the necessity to learn and develop; hence it is essentially easier for the agricultural companies to encourage their employees to engage in these processes. Regardless the awareness of the employees concerning the development, the organisational features of the agricultural companies, which influence the development of the employees, needs to be taken into account. The aim of the paper is to identify the attitude of surveyed agriculture organisations towards employee development and to evaluate possible use of employee development strategies impacting employee commitment, loyalty and performance. Data were collected by means of quantitative research in selected number of agricultural companies (n=101) in the Czech Republic, while the data were evaluated by descriptive (correlation) analysis and multidimensional statistics (factor analysis). Results show that employee development foster commitment, loyalty and performance. The results were able to classify the HR systems of the case organisations into six types according to factor analysis: external HR marketing, internal development, investments into development, increased loyalty and competitiveness, increased understanding and finally, increased retention based on loyalty and commitment. Furthermore, smaller companies often lack formal development. On the contrary, large and micro companies have exact practices and outputs related to it.

scholarly journals Management of financial statements auditing in the Visegrad Group countries

2020 ◽  
Vol 18 (1) ◽  
pp. 1-16 ◽  
Author(s):  
Jana Hinke ◽  
Michal Gezo ◽  
Luboš Smutka ◽  
Wadim Strielkowski
Keyword(s):  
Financial Reporting ◽  
Quantitative Research ◽  
Slovak Republic ◽  
Practical Importance ◽  
Financial Statements ◽  
Chi Square ◽  
Significance Level ◽  
Statutory Duty ◽  
Business Entities ◽  
Visegrad Group

This paper aims at comparing the management perspectives with the audit conditions in the Visegrad Group (V4) countries (the Czech Republic, the Slovak Republic, Poland, and Hungary) in the following areas: legislation governing the auditing, statutory duty of auditing, mandatory rotation of auditors in public interest entities, requirements on auditors and professional activities, and audit supervision organizations. The paper also tests the hypothesis whether there is a relationship between the size of the accounting entity and the auditor’s opinion.The methodology is based on the statistical analysis of the data using the Chi-square test of independence applied to a sample of 800 randomly selected accounting entities from all V4 countries (200 per each country in question).The results demonstrated significant differences in the management approaches to financial reporting, especially in the area of the statutory duty of auditing. In addition, quantitative research was conducted to determine whether there is a relationship between the size of the accounting entity and the auditor’s opinion. At the 5% significance level, no such dependence has been found for any of the V4 countries, but at the 10% significance level, the dependence has already been proved in case of the Republic of Poland and Hungary. The practical value of the obtained results is the knowledge of how to manage accounting standards for business entities in the V4 countries, as well as to determine the statutory duty to audit financial statements. These results might be of a special practical importance for business managers, tax authorities, and auditors operating in the EU countries.

Probability-Based and Measurement-Related Hypotheses With Full Restriction for Investigations by Means of Confirmatory Factor Analysis

Methodology ◽  
2011 ◽  
Vol 7 (4) ◽  
pp. 157-164
Author(s):  
Karl Schweizer
Keyword(s):  
Factor Analysis ◽  
Confirmatory Factor Analysis ◽  
Cognitive Processing ◽  
Latent Variables ◽  
Repeated Measures ◽  
Latent Variable ◽  
Model Fit ◽  
Repeated Measures Data ◽  
Confirmatory Factor ◽  
And Performance

Probability-based and measurement-related hypotheses for confirmatory factor analysis of repeated-measures data are investigated. Such hypotheses comprise precise assumptions concerning the relationships among the true components associated with the levels of the design or the items of the measure. Measurement-related hypotheses concentrate on the assumed processes, as, for example, transformation and memory processes, and represent treatment-dependent differences in processing. In contrast, probability-based hypotheses provide the opportunity to consider probabilities as outcome predictions that summarize the effects of various influences. The prediction of performance guided by inexact cues serves as an example. In the empirical part of this paper probability-based and measurement-related hypotheses are applied to working-memory data. Latent variables according to both hypotheses contribute to a good model fit. The best model fit is achieved for the model including latent variables that represented serial cognitive processing and performance according to inexact cues in combination with a latent variable for subsidiary processes.

Factor analysis of selection tests and performance measures in U.S. Naval School, Pre-Flight.

1959 ◽  
Author(s):  
Lawrence K. Waters ◽  
Robert J. Wherry
Keyword(s):  
Factor Analysis ◽  
Performance Measures ◽  
And Performance
Sign in / Sign up

Export Citation Format

Share Document