Business Ethics and Leadership (BEL)
Permanent URI for this collectionhttps://devessuir.sumdu.edu.ua/handle/123456789/61434
Browse
2 results
Search Results
Item Albanian Individual Taxpayers Perceptions and Determinants on Ethical Behavior Regarding Tax Compliance(Sumy State University, 2021) Salé, MJ.; Muharremi, O.; Hoxhaj, M.Tax evasion and tax avoidance are among the most addressed topics in economic literature in recent years, as one of the most discussed issues in different countries. The research’s primary purpose is to present Albanian residents’ and taxpayers’ perceptions regarding tax evasion, tax avoidance, and tax compliance. The leading indicators used in this report, the attitude towards tax evasion and tax avoidance, rely on individual taxpayers’ perceptions and not on factual evidence such as the amount of income hidden from the tax authorities. Several studies have been done in different countries regarding the population’s perception regarding factors affecting evasion. In this paper, we investigated the following logical sequence: in the beginning, we provided an overview of the fiscal system and legislation, informal economy, and fiscal evasion in Albania.Item A Review of the Factors behind Academic Integrity Violations: Comparing the United States and Ukraine(Sumy State University, 2018) Kennet, A.; Шкодкіна, Юлія Михайлівна; Шкодкина, Юлия Михайловна; Shkodkina, Yuliia MykhailivnaRecently, there has been a rapid growth of articles on academic integrity issues in Ukrainian scholarly publications, however, few of them have focused on factors of academic dishonesty. To develop an effective academic integrity policy, it is necessary to conduct preliminary research into the factors and reasons of academic dishonesty. Extensive research related to reasons and factors of academic dishonesty has been conducted in other countries, but not yet for a Ukrainian context.