Search

The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels: trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection. © 2019

The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels: trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection.

Developing innovation n etwork s might positively influence research and development performance, boost creation of new knowledge, and increase technology transfer and export of high technology products in a country. In our study, we analysed some of the networking mechanisms in Slovenia, which have been introduced to create innovation synergies between research, higher education, and business sector: Competence Centres, Centres of Excellence, and Development Centres. Through the analysis we confirmed the basic assumptions stemming from the theory of networking. We found that: innovative clusters (or groups) usually consist of members who come from similar disciplines or industries, the history of cooperation represents an important element of innovative cooperation, and groups are usually geographically concentrated. Besides, we confirmed and revealed some problems related to Slovenian technological development and consequently economic performance.

Nowadays banks are struggling with risky environment and constant technological changes in order to achieve best possible results. Information technology is crucial for banks to be able to create, implement and deliver new services and products but at the same time it is source of significant risks. In order to achieve results that are sustainable in long term banks need to assure adequate IT governance. Regulators give guidelines and frameworks for IT governance but very often bank managers and supervisors find themselves confused by actual assessment of their IT governance. This paper proposes a new model for IT governance assessment in banks that is based in integration of control functions. Basis for model development is identification of IT audit areas that are then analyzed by IT risk and IT compliance components. Model enables banks to assess their IT governance and prioritize IT areas that need improvement what in the end can lead to increase in banks effectiveness and results.

Active Citizenship and Knowledge Management: A Practice-based Perspective

European Union (EU) projects are projects that the EU bodies select for funding in accordance with its strategic priorities and must be managed in accordance with the EU administrative and financial rules. The most important constraints facing contracting parties relate to formal rules of participation, finance (costs), time schedules, exploitation and long-term project sustainability. The size, complexity and importance of EU projects in economic, political and other terms for both the EU member and non-member states call for the application of project management throughout a project’s implementation. Considering that EU projects have special attributes that distinguish them from traditional projects, it follows that activities in managing EU projects must also differ somewhat from activities involved in managing conventional projects. The aim of this paper is to explain EU projects and EU project management and major distinctions from the management of traditional projects. Also, it emphasizes the importance of knowledge transfer and education in this specific area of project management. As an addition to informal education, which is very popular in Croatia, the first generation of students finished their formal education of EU project management as part of their curricula at the University of Rijeka, Faculty of Tourism and Hospitality Management in Opatija.