scholarly journals Tax Expenditures in Local Taxes - an Effective Instrument of Local Tax Policy? The Example of Poland

2021 ◽  
Vol 15 (4) ◽  
pp. 393-414
Author(s):  
Paweł Felis ◽  
Grzegorz Gołębiowski
Keyword(s):  
Positive Impact ◽  
Pearson Correlation ◽  
Tax Revenue ◽  
Tax Expenditures ◽  
Revenue Growth ◽  
Local Taxes ◽  
Variable Extent ◽  
Effective Instrument ◽  
Curvilinear Relationships ◽  
The Relationship

This study examines the size and diversity of tax expenditures (TEs) by gminas (municipalities) in Poland between 2007 and 2019. Consequences of gminas' taxing power and the reduction of revenues resulting from statutory tax preferences were taken into account. To analyze the data, we used: scatter graphs (showing the relationship between two selected variables) and plot graphs (showing the course of the values of the studied variables over time, to show the dynamics of the phenomena). The scatter graphs showed, sometimes strong, linear correlative relationships. No clear curvilinear relationships were found, therefore we applied Pearson correlation. Gminas used TEs to a small but also highly variable extent. The factors determining their use involved: the type and potential of the gmina; the type of local tax. The research hypothesis was partially positively verified. The increase in the incremental % of TEs' share in tax revenue has a positive impact on the incremental trend of revenue growth in the following year. The use of TEs in real estate and vehicle taxes may have strengthened the revenue potential of some gminas in the consecutive years.

scholarly journals Financial Stability in Companies with High ESG Scores: Evidence from North America Using the Ohlson O-Score

2022 ◽  
Vol 14 (1) ◽  
pp. 479
Author(s):  
Anton Lisin ◽  
Andrei Kushnir ◽  
Alexey G. Koryakov ◽  
Natalia Fomenko ◽  
Tatyana Shchukina
Keyword(s):  
Sample Size ◽  
Financial Stability ◽  
Positive Impact ◽  
Pearson Correlation ◽  
Corporate Growth ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship ◽  
A Company

The benefits and advantages of the incorporation of ESG (Environmental, Social, Governing)-related policies have been discussed extensively. However, research articles focus not only on the socioecological aspects of Corporate Social Responsibility (CSR) but also on the underlying effects on a corporation’s corporate financial performance (CFP). In this regard, the current study aims to analyze the impact of ESG parameters on corporations’ financial stability. A sample size of 691 companies in North American countries was investigated in order to test the hypothesis that ESG has an effect on the likelihood of a company going bankrupt using the Ohlson O-score. This is conducted using regression models and the Pearson correlation coefficient. Furthermore, a follow-up hypothesis on the relationship between firm size and ESG is also tested in order to evaluate a tendency of corporate growth through ESG-based sustainable development. The results of the study conclude that the governing pillar of ESG factors has the highest positive impact on corporations’ financial success. Furthermore, the analysis conducted in the study with its sample size confirms the hypothesis that larger firms tend to have higher ESG scores.

scholarly journals Governance and Tax Revenue in Asean Countries

2015 ◽  
Vol 6 (2) ◽  
pp. 76-88
Author(s):  
Makmun Syadullah
Keyword(s):  
Law Enforcement ◽  
Positive Impact ◽  
Descriptive Analysis ◽  
Political Stability ◽  
Tax Revenue ◽  
Negative Effects ◽  
Asean Countries ◽  
And Control ◽  
The Relationship

Tax revenue is influenced by many factors. Existing studies reveal that political stability, level of corruption, quality of the policy, income per capita, share of agriculture to the GDP, and market openness are some of the factors influencing tax revenue. This study aims to analyze the influence of governance by using some indicators, such as political stability, government effectiveness, quality of regulation, law enforcement accountability and control on corruption in tax area through empirical analysis of ASEAN countries. Descriptive analysis and causality methods are employed in this study. causality method is used to determine the relationship between observed variables using panel regression. The results of the study indicate that the controlon corruption, voice and accountability and political stability variables have significant negative effects on the tax ratio, while rule of law and quality of regulatory variables have positive impact on the tax ratio.

scholarly journals Assessment of Modern Banking Services to Achieve and Realization of E-Commerce and Its Impact on the Profitability of Banks Listed on the Tehran Stock Exchange

2016 ◽  
Vol 10 (9) ◽  
pp. 263 ◽  
Author(s):  
Sadeqh Mahmoodi ◽  
Hossein Naderi
Keyword(s):  
Positive Impact ◽  
Stock Exchange ◽  
Pearson Correlation ◽  
Field Method ◽  
Study Data ◽  
Survey Study ◽  
Cluster Sampling ◽  
Banking Services ◽  
Descriptive Survey ◽  
The Relationship

 The aim of this study was to investigate new banking services in order to achieve and the realization of e-commerce and its impact on banks' profitability listed on the stock exchange. This study is an applied research and from the logic implementation is descriptive survey study and the relationship between variables is correlation. In this study, data collection is by using library and field method, according to research hypotheses simple two-variable linear regression model was used. In this study, panel data is used to estimate and analyze quantitative and analytical and descriptive models by using Spss software. Among 3,000 delegates, managers and employees eight banks listed on the Tehran Stock Exchange using cluster sampling of 300 randomly selected as a population, and has been done during the period 2014-2015.The results of Pearson correlation coefficient between the variables of new services banking and e-commerce and profitability is equal to (0.144), which indicates that new services bank has positive impact significant on the Tehran Stock Exchange in order to fulfill ecommerce and profitability of listed banks, which means that a variety of modern banking services and increasing their use not only further caused the fulfill of e-commerce, but also increased the profitability of banks and has a direct impact on the profitability of them.

scholarly journals Barriers hindering the entry of new firms to the competitive market and profitability of incumbents

2019 ◽  
Vol 24 (2) ◽  
pp. 121-143 ◽  
Author(s):  
Xhavit Islami ◽  
Vjosa Islami ◽  
Marija Topuzovska Latkovikj ◽  
Enis Mulloli
Keyword(s):  
Positive Impact ◽  
Pearson Correlation ◽  
Capital Requirements ◽  
Competitive Market ◽  
New Firms ◽  
Entry Barrier ◽  
Business Executives ◽  
The Republic ◽  
The Relationship ◽  
Practical Implications

Recently, entering new firms into a competitive market is getting harder due to different industry barriers. Addressing this concern, the aim of this paper is to measure the relationship between industry barriers that prevent the entry of new rivals and increase the profitability of incumbent firms. The study was based on the data of one hundred and seven executives of firms that operate in the Republic of Kosovo, and it attempts to assert and order the market entry barriers. The responses were collected by questionnaires and the econometric model was constructed, to test this relationship. The findings were obtained using descriptive statistics, Pearson correlation, and multivariate regression. Econometric results indicated that seven dimensions of industry barriers have a direct and positive impact on the profitability of incumbents and serve as barriers for new firms to enter the market, and showed that business executives in Kosovo perceive capital requirements of non-incumbents as the most important entry barrier, whereas access to distribution channels as the least important. The theoretical and practical implications of these findings are discussed and explained.

scholarly journals INFLUENCE OF CORPORATE PHILANTHROPY ON ECONOMIC PERFORMANCE / ĮMONIŲ FILANTROPIJOS POVEIKIS JŲ EKONOMINĖS VEIKLOS REZULTATAMS

2011 ◽  
Vol 12 (1) ◽  
pp. 15-23 ◽  
Author(s):  
Valentinas Navickas ◽  
Rima Kontautienė
Keyword(s):  
Social Responsibility ◽  
Economic Performance ◽  
Corporate Philanthropy ◽  
Positive Impact ◽  
Economic Benefits ◽  
Corporate Image ◽  
Revenue Growth ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

The authors examine the impact of corporate philanthropic activities on their economic performance. Corporate philanthropy is defined as a component of corporate social responsibility which opens new opportunities for business relationship with stakeholders and is contributing to promotion of corporate social involvement and to diffusion of the social responsibility principles implementation. With an emphasis on the positive impact of philanthropic activities on corporate economic performance, the benefits of corporate philanthropic activities to future revenue growth, characterized by improvement in corporate image, reputation development, business growth and customer loyalty are considered, as well as other economic benefits such as improved recruitment, the growth of innovation, value of share growth, sales growth, the increase in employee morale and productivity, the rise of customer curiosity to know companies which carry out philanthropic actions. This paper reviews the corporate philanthropic activities in Lithuania in recent years and focuses on the relationship between philanthropic activities of corporation “TEO LT” and its financial performance improvements. Having examined the issue of the impact of corporate philanthropic activities on its economic performance, the authors found that corporate philanthropic activities have a positive impact not only on corporate financial indicators related to future revenue growth, but also on other economic indicators, as well as on the relationship with all stakeholders.

scholarly journals THE INVESTIGATION OF THE INFLUENCE OF PSYCHOLOGICAL CONTRACT TYPES ON ORGANIZATIONAL CITIZENSHIP BEHAVIOUR

2019 ◽  
pp. 365
Author(s):  
Ivana Simić ◽  
Biljana Đorđević ◽  
Sandra Milanović
Keyword(s):  
Regression Analysis ◽  
Organizational Citizenship ◽  
Psychological Contract ◽  
Positive Impact ◽  
Pearson Correlation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Positive Relation ◽  
The Relationship ◽  
Organizational Performances

Organizational citizenship behaviour represents the behaviour of the employees that goes beyond their duties. This type of behaviour from the perspective of employer is very desirable since it produces many positive consequences regarding individual and the overall organizational performances. However, readiness of the employees to exert this type of behaviour is influenced by many factors. One of the most important is fulfilment of employees’ psychological contract. Since that there are two basic forms of contracts, relational and transactional, the aim of this paper is to investigate the relationship between these types of psychological contract and organizational citizenship behaviour. For the purpose of testing proposed hypothesis, t-test, Pearson correlation and multiple linear regression analysis were applied. The results showed that there is a positive relation and positive impact of relational psychological contract on the organizational citizenship behaviour, which was not the case when it was about the transactional contract.

Reliability of the Minimum Masking Level as Outcome Variable in Tinnitus Clinical Research

2020 ◽  
Vol 29 (3) ◽  
pp. 429-435
Author(s):  
Patricia C. Mancini ◽  
Richard S. Tyler ◽  
Hyung Jin Jun ◽  
Tang-Chuan Wang ◽  
Helena Ji ◽  
...  
Keyword(s):  
Standard Deviation ◽  
High Frequency ◽  
Pearson Correlation ◽  
Correlation Coefficients ◽  
Outcome Variable ◽  
Reliable Estimate ◽  
Moderate Correlation ◽  
Trained Subjects ◽  
The Relationship ◽  
Minimum Intensity

Purpose The minimum masking level (MML) is the minimum intensity of a stimulus required to just totally mask the tinnitus. Treatments aimed at reducing the tinnitus itself should attempt to measure the magnitude of the tinnitus. The objective of this study was to evaluate the reliability of the MML. Method Sample consisted of 59 tinnitus patients who reported stable tinnitus. We obtained MML measures on two visits, separated by about 2–3 weeks. We used two noise types: speech-shaped noise and high-frequency emphasis noise. We also investigated the relationship between the MML and tinnitus loudness estimates and the Tinnitus Handicap Questionnaire (THQ). Results There were differences across the different noise types. The within-session standard deviation averaged across subjects varied between 1.3 and 1.8 dB. Across the two sessions, the Pearson correlation coefficients, range was r = .84. There was a weak relationship between the dB SL MML and loudness, and between the MML and the THQ. A moderate correlation ( r = .44) was found between the THQ and loudness estimates. Conclusions We conclude that the dB SL MML can be a reliable estimate of tinnitus magnitude, with expected standard deviations in trained subjects of about 1.5 dB. It appears that the dB SL MML and loudness estimates are not closely related.

The Relationship Among Job Satisfaction, Oreganizational Commitiment and Employees’ Turnover at Unilever Corporation in Nigeria

2017 ◽  
Vol 5 (1) ◽  
pp. 370
Author(s):  
Chiemeke Kingsley Chiedu ◽  
Choi Sang Long ◽  
Hapriza BT Ashar
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Organizational Performance ◽  
Employee Turnover ◽  
Turnover Intentions ◽  
Pearson Correlation ◽  
Negative Relationship ◽  
Survey Method ◽  
Employee Turnover Intentions ◽  
The Relationship

Employee turnover has become a key performance indicator for many organizations as they struggle to retain talented employees. The negative impact of turnover on organizational performance has continually forced organizational leaders to seek better ways of retaining valuable employees. The relationship between man and work has always attracted the attention of philosophers. A major part of men’s life is spent at work. Work is social reality and social expectation to which men seem to conform. It not only provides status to the individual but also binds him to the society. An employee who is satisfied with his job would perform his duties well and be committed to his job, and subsequently to his organization. This paper examines relationship among job satisfaction, organizational commitment and employees’ turnover intentions at Unilever Corporation in Nigeria. The data for this study was collected from 117 employees currently working at Unilever Nigeria PLC using the survey method via the questionnaire. Pearson Correlation and the multiple regression analysis techniques using the SPSS version 22.0 was used for the data analysis. The findings of the study revealed that both job satisfaction and organizational commitment have significant negative relationship with employee turnover intentions. In addition, organizational commitment was revealed to have a more dorminant influence on employee turnover intentions than job satisfaction. Based on these findings, the implications, recommendations, practice, and theory were discussed.

Teachers' Attitudinal Orientation Towards the Socially Disadvantaged Students and their Education

2017 ◽  
Vol 7 (2) ◽  
pp. 47-72
Author(s):  
Anna Petr Šafránková ◽  
Tereza Humenská
Keyword(s):  
Inclusive Education ◽  
Family Environment ◽  
Self Efficacy ◽  
Pearson Correlation ◽  
Teaching Experience ◽  
Research Survey ◽  
Socially Disadvantaged ◽  
Individual Variables ◽  
Questionnaire Method ◽  
The Relationship

In the context of education of socially disadvantaged pupils and the perspective of inclusive education, the teacher occupies a significant position. The presented study focuses on the issue of education of socially disadvantaged pupils, respectively its aim is to present results of the research survey focused on the attitudinal orientation of teachers in Pardubice, Liberec and Ústí nad Labem regions (n = 122) towards the socially disadvantaged pupils. Further, its goal is to find out whether there exists a relation between the teacher's attitudinal orientation and the region, his/her age, the length of the teaching experience, his/her experience with socially disadvantaged pupils education and their self-efficacy. In order to achieve research goals the Likert-type questionnaire method was used and as a research tool Teacher self-efficacy. The obtained data were subjected to factor analysis, in order to verify the relation between individual variables ANOVA was used, further Kruskal-Wallis test, Mann-Whitney test and Pearson correlation coefficient were used. It was found out that teachers evaluate the group of socially disadvantaged pupils rather negatively, on the other hand, they evaluate the possibility to reduce or overcome their disadvantage originating from the family environment they come from rather positively and also they perceive the relationship between the school and the socially disadvantaged pupils rather positively. The teachers' attitudinal orientation is not related to the previous experience with the education of socially disadvantaged pupils, the length of their teaching experience and region where the teachers work. On the contrary, the relation between teachers' attitudinal orientation and age and self-efficacy was proved.

scholarly journals The Relationship between Physical Education Teachers’ Perceptions of Principals’ Transformational Leadership and Creative Teaching Behavior at Junior and Senior High Schools: A Cross-Level Moderating Effect on Innovative School Climates

2021 ◽  
Vol 13 (15) ◽  
pp. 8184
Author(s):  
Chia-Ming Chang ◽  
Huey-Hong Hsieh ◽  
Yu-Hui Chou ◽  
Hsiu-Chin Huang
Keyword(s):  
Transformational Leadership ◽  
High Schools ◽  
School Climate ◽  
Physical Education ◽  
Positive Impact ◽  
School Level ◽  
Physical Education Teachers ◽  
Teaching Behaviors ◽  
Creative Teaching ◽  
The Relationship

The purpose of this study was to examine the relationship between a principal’s transformational leadership and creative teaching behavior of physical education teachers at junior and senior high schools in Taiwan (at the individual level) and the cross-level effect on creative teaching behaviors of physical education teachers in an innovative school climate (at the school level) and the moderator effect of an innovative school climate on the relationship between a principal’s transformational leadership and creative teaching behaviors of physical education teachers. A total of 800 questionnaires were distributed to physical education teachers at 59 junior and senior high schools and 477 valid surveys were collected for data analysis. Using hierarchical linear modeling, we found that at the individual level, a principal’s transformational leadership has a positive impact on creative teaching behaviors of physical education teachers, and at the school level, an innovative school climate has a positive impact on creative teaching behaviors (at the person level) of physical education teachers. An innovative school climate at the school level has no moderating effects on the relationship between a principal’s transformational leadership and creative teaching behaviors of physical education teachers. This study provides implications and applications for cross-level studies, and builds the foundation for future multilevel research.

Sign in / Sign up

Export Citation Format

Share Document