PROMOTING SUSTAINABILITY OF TOURISM BY CREATIVE TOURISM DEVELOPMENT: HOW FAR IS SLOVENIA?
In: Innovative issues and approaches in social sciences: IIASS, Band 6, Heft 1
ISSN: 1855-0541
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In: Innovative issues and approaches in social sciences: IIASS, Band 6, Heft 1
ISSN: 1855-0541
In this paper we explore the effects of a diagonal cumulation of origin as the EU's Common Commercial Policy (CCP) incentive mechanism that affects the intraregional trade and transaction cost structure of firms engaged in cross-border business operation. The research explores how firms should frame their cross-border physical flows of goods and the configuration of their value-adding processes for taking advantage of diagonal cumulation of origin. The empirical analysis is based on an in-depth case study of effects of the 'SAP+ diagonal cumulation of origin' on changes in the transaction cost structure of a selected Slovenian firm operating within the household-appliance sector in one of the Western Balkan Countries. Based on eligibility of local subsidiary for using origin of goods in its import/exporttransactions the cost calculations were made for its products and then three different business scenarios were developed for showing the effects of the mechanism on transaction cost changes of a firm. The paper concludes that, at the conceptual level, the mechanism of diagonal cumulation of origin may serve as an effective institutional cross-border trade-promoting tool. ; U ovom radu istražujemo dijagonalnu kumulaciju porijekla kao institucionalni mehanizam zajedničke trgovinske politike EU za poticanje intra-regionalne trgovine, a koja može istovremeno pogodno utjecati i na strukturu transakcijskih troškova poduzeća. Ovaj rad izučava implikacije ovog mehanizma za transakcijske troškove poduzeća u međunarodnom poslovanju osobito iz perspektive načina na koje mogu poduzeća konfigurirati vlastite prekogranične fizičke robne tokove i procese za kreiranje dodane vrijednosti kako bi mogla iskoristiti efekte dijagonalne kumulacije porijekla. Empirijsko istraživanje je provedeno bilo pomoću detaljne studije slučaja na temelju simulacije efekata 'SAP dijagonalne kumulacije porijekla' na promjene u strukturi transakcijskih troškova određenog slovenskog poduzeća u sektoru proizvodnje kućanskih aparata u jednoj od država Zapadnog Balkana. Na temelju statusa lokalne podružnice kao korisnika koncesije porijekla robe u njenim izvozno/uvoznim transakcijama napravljene su kalkulacije troškova za njene proizvode kao osnova za simulaciju tri scenarija učinaka mehanizma porijekla na promjene transakcijskih troškova poduzeća. U radu se zaključuje, da na konceptualnoj razini mehanizam dijagonalne kumulacije porijekla može poslužiti kao efikasan institucionalni mehanizam za poticanje prekogranične trgovine.
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Due to the liberalization and transformation of emerging markets economies, the attractiveness of these countries for foreign direct investors has been rising in the last decades. This paper explores foreign direct investment (FDI) location choice factors of German and Austrian companies in Brazilian regions. We perform a quantitative analysis, based on the Multinomial Nested Logit Model and supplement its findings by the qualitative analysis, based on the semi-structured experts´ interview. The analyses show that investor-nation specific agglomeration, industry specialization, workforce qualification and physical infrastructure were important FDI location choice factors for German and Austrian companies in Brazil. Suggestions for future research of the FDI location choice factors are discussed.
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In: Lex localis: journal of local self-government, Band 13, Heft 3, S. 639-659
In this paper we test the significance of norms and trust in authorities for voluntary tax compliance in Slovenia. The empirical analysis has shown that national and social norms are significant factor of tax compliance, whilst trust in authorities (the Parliament and the European Union) was not proved as significantly related variables of tax compliance in Slovenia. We discuss possible policy responses to our findings. Since norms and trust in authorities are non-economic factors of tax-compliance the indirect control approach, which focuses on the development of a high trust and high commitment culture of taxpayers has been examined more thoroughly. Due to the generally valid recognition that both direct and indirect control measures need to be used together to tackle the shadow economy, we briefly introduce the responsive regulation approach and the slippery slope framework.
In: Lex localis: revija za lokalno samoupravo ; journal of local self-government ; Zeitschrift für lokale Selbstverwaltung, Band 13, Heft 3, S. 639
ISSN: 1581-5374
In this paper we test the significance of norms and trust in authorities for voluntary tax compliance in Slovenia. The empirical analysis has shown that national and social norms are significant factor of tax compliance, whilst trust in authorities (the Parliament and the European Union) was not proved as significantly related variables of tax compliance in Slovenia. We discuss possible policy responses to our findings. Since norms and trust in authorities are non-economic factors of tax-compliance the indirect control approach, which focuses on the development of a high trust and high commitment culture of taxpayers has been examined more thoroughly. Due to the generally valid recognition that both direct and indirect control measures need to be used together to tackle the shadow economy, we briefly introduce the responsive regulation approach and the slippery slope framework. Adapted from the source document.
In: Lex localis: journal of local self-government, Band 12, Heft 3, S. 481-501
In this paper the experiences of taxpayers with the tax audits services as an important tool of tax authorities' struggle against tax evasion are discussed. In the theoretical part of the paper the factors of tax compliance and the tax authorities' measures in combating tax evasion are examined, the levels of tax rates and the compliance burden of European Union member states' tax systems are compared. In the empirical part of the paper the experiences of Slovenian companies with tax audit services are analyzed. Better understanding of the drivers of taxpayer compliance behavior allows tax administration to identify and implement policy measures more effectively.
In: Lex localis: revija za lokalno samoupravo ; journal of local self-government ; Zeitschrift für lokale Selbstverwaltung, Band 12, Heft 3
ISSN: 1581-5374
In this article, the experiences of taxpayers with the tax audits services as an important tool of tax authorities' struggle against tax evasion are discussed. In the theoretical part of this article the factors of tax compliance and the tax authorities' measures in combating tax evasion are examined, the levels of tax rates and the compliance burden of European Union member states' tax systems are compared. In the empirical part of this article, the experiences of Slovenian companies with tax audit services are analyzed. Better understanding of the drivers of taxpayer compliance behavior allows tax administration to identify and implement policy measures more effectively. Adapted from the source document.
SSRN
Working paper
In: Zbornik radova Ekonomskog fakulteta u Rijeci, časopis za ekonomsku teoriju i praksu - Proceedings of Rijeka Faculty of Economics, Journal of Economics and Business, Vol. 28, No. 2, 2010, pp. 221-250
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