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Vol.7 No.1
March 2019

 Page Number

 Article Information

1-14

Action Plan on VAT: Creating a Single VAT Area in the EU

Benjami Angles Juanpere

DOI: 10.15604/ejef.2019.07.01.001

Abstract

The current Value Added Tax system was developed in a transitory and fragmented manner, and it is not able to follow the continuous changes in the global economy, neither in the digital era. Everybody agreed that the tax system needed an urgent reform. On April 2016, the European Commission adopted its Action Plan on Value Added Tax (VAT). The Action Plan on VAT includes proposals to modify the current common system of this tax, and to create a single tax area in the European Union. Besides to modernize and simplify the tax system, other main objectives are to decrease fraud, to reduce tax gap between Member States, to remove the obstacles for e-Commerce, and to simplify workloads for taxpayers, especially for small and medium enterprises. Small and medium enterprises have bigger workloads and costs than large enterprises when they comply with the fragmented and complex current tax system, decreasing their results in competitiveness and innovation. The Action Plan proposes to standardize declarations and a more efficient tax regulation for these enterprises, to encourage their growth and the cross-border trade. The time has come to create a real single VAT area in the European Union and, for that reason, the tax needs to evolve and being renewed, and the Action Plan will be the path.

Keywords: Value Added Tax, European Union, Action Plan, Taxpayer, Small And Medium Enterprises, Tax Fraud

15-35

Retirement Preparedness in Turkey and the Need for Personal Financial Planning

Suna Ozyuksel and Umut Gunay

DOI: 10.15604/ejef.2019.07.01.002

Abstract

Turkey’s social security system faces many challenges including an increasing average life expectancy, an ageing population, low insured/pensioner rates, and low savings rates. As a result, the Turkish pension system will likely come under significant pressure. The aim of this study is to highlight these challenges in order to raise awareness, and prompt action by policymakers and financial institutions alike. Also, in order to make a proposal, this study is aimed at understanding people’s expectations and anticipations related to retirement, their current savings and investment habits and their willingness to work with a Personal Financial Planner. Thus, a survey was conducted by the method of judgment sampling. From the results, it is evident that even those, who are highly educated and among the most informed on retirement matters in Turkey, have the need to work with a Personal Financial Planner for saving and investment decisions they are to make and execute, especially with respect to retirement.

Keywords: Retirement, Financial Planning, Saving, Investment

36-47

RETRACTED: Signaling Unethical Behavior: A Proposed Composite Score for Assessing CEO’s Profile

Alina Beattrice Vladu

DOI: 10.15604/ejef.2019.07.01.003

Abstract

Our paper proposes an aggregate score that can be used to capture the profile of chief executive officers for signaling the propensity of unethical behavior. Based on prior research, our proposed score aggregates thirteen aspects across seven dimensions of the profile of chief executive officers; including reputation, financial expertise, internal power, age, gender, marital status, personalities from dark triad (Machiavellianism, psychopathy, narcissism). Our findings are based on the literature and suggest that having a general assessment of the profile of chief executive officers could signal the presence of unethical behavior in business environment. Future studies can examine empirically if our composite score can signal efficiently as proxies for unethical behavior via earnings management or fraud.

Keywords: Unethical Behavior, Composite Score, CEO Profile

48-61

The Interaction Effect of Task – Technology Fit and Job Satisfaction on Job Performance in ERP Context: Case Study of Vietnamese Enterprises

Pham Quang Huy, Vo Van Nhi, and Pham Tra Lam

DOI: 10.15604/ejef.2019.07.01.004

Abstract

Job performance and technology in work have been researched with a number of global issues. The effect may have different levels in countries with the rapidly development in technology. It is important to know the impact with moderator value of job satisfaction to this relationship conducted by many previous papers. The main aim of this study was to examine the role of job satisfaction in the relationship between individual job performance and task – technology fit in Enterprise Resource Planning (ERP) environment. The study was test and examined by 225 individuals in the Vietnamese enterprises. The results of the study provided additional bases for assessing the success of ERP system to researchers, businesses, and suppliers. In addition, final figures of the PLS analysis revealed that task – technology fit was significantly and positively related to job satisfaction and individual job performance in ERP environment. Furthermore, job satisfaction had an effect on individual job performance in ERP context.

Keywords: Enterprise Resource Planning, Job Performance, Job Satisfaction, Task – Technology Fit

62-79

Changing Tax Effort in Russia’s Regions; the Impact of Re-Centralization

Judith Thornton, Krisztina Nagy, and Pasita Chaijaroen

DOI: 10.15604/ejef.2019.07.01.005

Abstract

We use panel data for 1998 – 2012 and system General Methods of Moments (GMM) specification to test for differences in behavior of resource-rich regions and other Russian provinces due to re-centralization of resource royalties from the region to the center. We ask whether joint taxation of the same tax base by both federal and provincial governments led to vertical externalities and possible over-taxation between federal and regional authorities. We explore whether a shift in the collection of resource taxes from the provinces to the center impacted the size and share of regional tax collection. We find that own tax collections of resource-rich regions declined after re-centralization, while strong vertical externalities persisted between federal and provincial taxes due to joint collection of profit taxes and the overlap between regional income taxes and federal value added taxes.

Keywords: Fiscal Federalism, Fiscal Policy, Russia, Dynamic Panel Data

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