Annals of Spiru Haret University
Not a member yet
622 research outputs found
Sort by
IMPROVING TAX ADMINISTRATION THROUGH TECHNOLOGY INNOVATION IN NIGERIA (A STUDY OF FEDERAL INLAND REVENUE SERVICE)
Get PDFThis study investigates the impact of technology innovation on tax administration in Nigeria. Primary Data were collected through the use of structured questionnaire administered on 219 staffers of Federal Inland Revenue Service (FIRS) to elicit their responses. Descriptive statistics, Analysis of Variance (ANOVA) and Regression Model were used for the data analysis. The R value depicts that the use of information technology accounted for (76.3%) improvement in tax administration in Nigeria. The results strongly support the TPB in predicting the intention of users to adopt electronic tax-filing systems. The results also demonstrate the significant effect that computer self-efficacy has on behavioural intention through perceived ease of use, perceived usefulness, and perceived risk of use. Based on the findings of this study, implications for electronic tax filing are discussed. Finally, conclusion and recommendations were made based on the findings of the study
EXPLORING THE RELATIONSHIP BETWEEN ACCOUNTING AND STATISTICS
Get PDFThis article highlights the connection between accounting and statistics. There is a historical connection between these quantitative methods of analysis; taking into account the fact that accounting data on property and wealth were requested in census of the great ancient civilizations. Both statistical and accounting data-setting systems provide a framework to identify, to record, to classify and summarize economic activities of entities.Starting from this point of view, we have tried to understand what kind of connection exists between accounting and statistics in the current historical stage of a conform accounting: is it a univocal relationship (accounting serves to statistics or statistics serves accounting) or is it a bi-univocal relationship of reciprocity? In order to find the answer to this question we considered necessary a theoretical approach to this issue, followed by an applied one
HEALTH, A STRATEGIC NATIONAL RESOURCE
Get PDFHealth has always been the most valuable and beautiful gift that Nature offered to humans. Unfortunately, nowadays, people value and desire more wealth than health; often they remain indifferent to the degradation of their own health. Only in front of serious diagnoses people start appreciating their true wealth – the health. The allopathic medicine has no giants’ power, as it sometimes treats symptoms and diseases instead of illnesses’ fundamental causes.Education, the other field revealing the horizon of knowledge, provides creative alternatives for spending revenues in favour of healthy individuals and societal robust development. The purpose almost remains the same: use both complex potentials and opportunities to increase motivation, accomplish joy of life and fulfil desires to build wellbeing. The link between Health and Education has complex links and hidden mechanisms waiting for to be explored and used in favour of all
Foreword
Get PDF2019 begins with worrying prospects regarding certain realities of the world economy.The International Monetary Fund (IMF) announced at the end of January 2019 that it revised downwards the forecasts for world economic developments over the period 2019-2020, given the persistence of trade tensions and rising political risks, AFP reported.As for the second downgrade of estimates announced by the IMF in the last three months of 2018, the international financial institution warns that a slowdown over the expectations of the Chinese economy and a possible Brexit without a deal are the main risks to its estimates, adding that they could aggravate turmoil on financial markets..............
THE EFFECTS OF LABOUR COSTS REDUCTION ON FOREIGN INVESTMENT IN ROMANIA
Get PDFThis article addresses the issue of changes in tax legislation in our country over the last 20 months, in view of the effect they have on the level of foreign investment. The article presents, besides the actual legislative changes and the evolution registered in this period by foreign investments, also the fiscal pressure in the field of contributions, VAT and corporate income tax. The paper presents an econometric analysis that seeks to highlight the impact of the fiscal pressure of the above mentioned taxes on the FDI level recorded in Romania between January 2017 and August 2018
DOES TAXATION HAS IMPACT ON INVESTMENT? AN EMPIRICAL RESPONSE FROM CO-INTEGRATION ANALYSIS
Get PDFABSTRACTThis study examined the effect of taxation on investment in Nigeria from 1970 to 2018. Relevant secondary data were obtained from Central Bank of Nigeria (CBN) Statistical Bulletins and Federal Inland Revenue Services Bulletin from 1970 to 2018. Regression analysis technique, Units root test, Johansen co-integration, Vector Error-Correction Model, and Granger causality tests were employed to determine the long run relationship and causality links among the variables. Results showed that PPT and Value added tax had positive significant impact on INV both in the short run and in the long run while Company income tax, and Custom and Excise duties impacted INV negatively. It is concluded that all components of taxes had positive significant impact on investment in Nigeria except corporate income tax. Corporate income tax had negative significant impact on investment both in the short run and in the long run
THE INFLUCENCE OF CLOUD TECHOLOGY IN TRANSFORMING ACCOUNTING PRACTICES
Get PDFCloud is one of the most important developments in information technology in the past decade with significant consequences over the financial reporting for businesses and individuals, as well. It is considered to be indispensable to accountants in the near future and will improve the accuracy of financial information and the business strategy.The most recent developments tend to confirm that cloud computing or cloud technology in accountancy has been transformative in how accountants work on daily basis with their clients and how they communicate the fiscal information to the tax authorities.The aim of this paper is to present some particular aspects of cloud technology in accounting, and how cloud accounting platform could provide an accurate and comprehensive dataset in financial reporting.
Key Factors for the Successful Implementation of the National Innovation Policy: The Case of Lithuania
Get PDFInnovations play the crucial role in the economic growth in modern countries. It requires the technological progress and smart people as two main resources, needed for the actors in the national innovation system. Results of the national innovation system depend on the national innovation policy: its goals and priorities set in the agenda, policy formulation and adoption, its implementation process and its correction after the evaluation. But despite of the same stages of the public policy cycle, some countries implement the successful innovation policy (gain competitive advantage and the economic-social benefit from it) and some countries struggle (they try to catch-up other countries in the field of innovations).Lithuania as a small developed country in the EU has made a huge progress in terms of economics, social and technological advantage. However, despite of declared goals of innovation policy and the priorities in national strategies, governmental funding, promotion and support, the national progress in innovations in Lithuania still remains low. Therefore, stimulus and barriers for the successful implementation of Lithuanian innovation policy should be identified and analyzed, looking for problems and possible solutions. This paper aims to explain main theoretical implications about the successful implementation of innovation policy and to reveal how it is reflected in the case of national innovation policy in Lithuania. Scientific methods of the literature analysis, document analysis, secondary data analysis, summarizing, and interpretation are used in the research
Foreword
Get PDFAs we all know, trade tensions between China and the United States have eased in August 2019, following the announcement by the United States that it will impose tariffs on Chinese imports. China, as well, introduced additional tariffs on the import from the United States. These developments have triggered strong movements in global stock markets, a drop in global oil prices and higher capital outflows in emerging economies. As trade disputes threaten to become even more perverse, the prospects for global growth have darkened.Moreover, although trade disputes between China and the United States may create opportunities for several countries, the overall effects on the global economy are negative. Not only that current unresolved trade tensions will prolong the weakness of global trade and demand, but it is likely to trigger a wider spread of protectionist measures by other countries, derailing global economic activity. Importantly, prolonged trade conflict could cause long-term damage to global development prospects. The loss of income could have an impact on social spending, while for households, rising prices of goods as a result of tariffs decrease purchasing power and consumer welfare, especially if national and imported goods are not easily replaceable....
THE ROLE OF AGRARIAN REFORMS IN THE SOCIO-ECONOMIC DEVELOPMENT OF NAKHCHIVAN AUTONOMOUS REPUBLIC
Get PDFAfter independence, the article was devoted to carrying out appropriate reforms to ensure the development of agriculture, which is one of the key areas of the economy of the Nakhchivan Autonomous Republic. It was noted that the leadership of the autonomous republic at the same time, and then the country’s leadership, was instructed to issue the necessary orders for the development of the agrarian sector and the fulfillment of the tasks arising from these orders. In addition, the role of the agrarian sector in ensuring socio-economic development was justified, and the corresponding statistical indicators are reflected in the article. It has been shown that food security is the key to agrarian reform, which is to restrict imports by stimulating domestic production and, above all, production-driven production.