A New Paradigm of Management and Accounting in the VUCA World and the Impact on Tax Evasion

The research on the effects of new management and accounting paradigms in the VUCA world on tax evasion has been extensively reviewed in this work. The complexity of tax systems and inequality are the major causes of tax evasion that are the subject of the research. The study’s questions center on h...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:Proceedings of the ... International Conference on Business Excellence 2023-07, Vol.17 (1), p.681-691
Hauptverfasser: Amzuică, Bogdan-Florian, Mititelu, Roxana-Adriana
Format: Artikel
Sprache:eng
Schlagworte:
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
container_end_page 691
container_issue 1
container_start_page 681
container_title Proceedings of the ... International Conference on Business Excellence
container_volume 17
creator Amzuică, Bogdan-Florian
Mititelu, Roxana-Adriana
description The research on the effects of new management and accounting paradigms in the VUCA world on tax evasion has been extensively reviewed in this work. The complexity of tax systems and inequality are the major causes of tax evasion that are the subject of the research. The study’s questions center on how the new management and accounting paradigms affect tax evasion and how businesses use to reduce their tax obligations. The primary issues covered in the literature review are how governments have adopted these new tactics and how this new paradigm has resulted in less tax evasion, thanks to the enforcement measures. The government has improved its data analytics capabilities and coordination with the appropriate authorities. The implications of tax evasion and how it has affected governance are major topics of discussion. The main topic of discussion is how this new paradigm has significantly impacted the government’s approach to the problem of tax evasion. A thorough analysis of the literature on the effects of new management and accounting paradigms in the VUCA environment on tax evasion is provided in this study as a contribution to the area. It offers insightful information on businesses’ tactics to reduce their tax obligations and the effects on the tax system. Also, it offers suggestions for how governments might respond to the problems brought on by the new management and accounting paradigms.
doi_str_mv 10.2478/picbe-2023-0064
format Article
fullrecord <record><control><sourceid>walterdegruyter_cross</sourceid><recordid>TN_cdi_crossref_primary_10_2478_picbe_2023_0064</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>10_2478_picbe_2023_0064171681</sourcerecordid><originalsourceid>FETCH-LOGICAL-c220t-318ff56e89a6a43206d76327d8cdd3c109bef0cd02335b3499917957f7919a3c3</originalsourceid><addsrcrecordid>eNp1kD1PwzAQhi0EElXpzOo_EOqP2I4HhqgqUKl8DC0MDJbrj5CqcSonpe2_J2kZWJju1eme090DwC1GdyQV2XhbmpVLCCI0QYinF2BAGMsSyRm5_JOvwahp1gghglPEkByAzxy-uD1801Hbsqhg7eGzDrpwlQst1MHC3Jh6F9oyFLAMsP1y8H05yeFHHTf2NNC3ZtVWmxbWAS70AU6_dVPW4QZceb1p3Oi3DsHyYbqYPCXz18fZJJ8nhhDUJhRn3jPuMqm5TilB3ApOibCZsZYajOTKeWRs9xxlK5pKKbGQTHghsdTU0CEYn_eaWDdNdF5tY1npeFQYqV6POulRvR7V6-mI-zOx15vWReuKuDt2Qa3rXQzdrf-RWGCeYfoD4vNrVg</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype></control><display><type>article</type><title>A New Paradigm of Management and Accounting in the VUCA World and the Impact on Tax Evasion</title><source>Walter De Gruyter: Open Access Journals</source><source>Sciendo</source><creator>Amzuică, Bogdan-Florian ; Mititelu, Roxana-Adriana</creator><creatorcontrib>Amzuică, Bogdan-Florian ; Mititelu, Roxana-Adriana</creatorcontrib><description>The research on the effects of new management and accounting paradigms in the VUCA world on tax evasion has been extensively reviewed in this work. The complexity of tax systems and inequality are the major causes of tax evasion that are the subject of the research. The study’s questions center on how the new management and accounting paradigms affect tax evasion and how businesses use to reduce their tax obligations. The primary issues covered in the literature review are how governments have adopted these new tactics and how this new paradigm has resulted in less tax evasion, thanks to the enforcement measures. The government has improved its data analytics capabilities and coordination with the appropriate authorities. The implications of tax evasion and how it has affected governance are major topics of discussion. The main topic of discussion is how this new paradigm has significantly impacted the government’s approach to the problem of tax evasion. A thorough analysis of the literature on the effects of new management and accounting paradigms in the VUCA environment on tax evasion is provided in this study as a contribution to the area. It offers insightful information on businesses’ tactics to reduce their tax obligations and the effects on the tax system. Also, it offers suggestions for how governments might respond to the problems brought on by the new management and accounting paradigms.</description><identifier>ISSN: 2558-9652</identifier><identifier>EISSN: 2558-9652</identifier><identifier>DOI: 10.2478/picbe-2023-0064</identifier><language>eng</language><publisher>Sciendo</publisher><subject>accounting practices ; management paradigms ; tax evasion ; VUCA world</subject><ispartof>Proceedings of the ... International Conference on Business Excellence, 2023-07, Vol.17 (1), p.681-691</ispartof><lds50>peer_reviewed</lds50><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed><cites>FETCH-LOGICAL-c220t-318ff56e89a6a43206d76327d8cdd3c109bef0cd02335b3499917957f7919a3c3</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://sciendo.com/pdf/10.2478/picbe-2023-0064$$EPDF$$P50$$Gwalterdegruyter$$Hfree_for_read</linktopdf><linktohtml>$$Uhttps://sciendo.com/article/10.2478/picbe-2023-0064$$EHTML$$P50$$Gwalterdegruyter$$Hfree_for_read</linktohtml><link.rule.ids>314,780,784,27924,27925,76164,76165</link.rule.ids></links><search><creatorcontrib>Amzuică, Bogdan-Florian</creatorcontrib><creatorcontrib>Mititelu, Roxana-Adriana</creatorcontrib><title>A New Paradigm of Management and Accounting in the VUCA World and the Impact on Tax Evasion</title><title>Proceedings of the ... International Conference on Business Excellence</title><description>The research on the effects of new management and accounting paradigms in the VUCA world on tax evasion has been extensively reviewed in this work. The complexity of tax systems and inequality are the major causes of tax evasion that are the subject of the research. The study’s questions center on how the new management and accounting paradigms affect tax evasion and how businesses use to reduce their tax obligations. The primary issues covered in the literature review are how governments have adopted these new tactics and how this new paradigm has resulted in less tax evasion, thanks to the enforcement measures. The government has improved its data analytics capabilities and coordination with the appropriate authorities. The implications of tax evasion and how it has affected governance are major topics of discussion. The main topic of discussion is how this new paradigm has significantly impacted the government’s approach to the problem of tax evasion. A thorough analysis of the literature on the effects of new management and accounting paradigms in the VUCA environment on tax evasion is provided in this study as a contribution to the area. It offers insightful information on businesses’ tactics to reduce their tax obligations and the effects on the tax system. Also, it offers suggestions for how governments might respond to the problems brought on by the new management and accounting paradigms.</description><subject>accounting practices</subject><subject>management paradigms</subject><subject>tax evasion</subject><subject>VUCA world</subject><issn>2558-9652</issn><issn>2558-9652</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2023</creationdate><recordtype>article</recordtype><recordid>eNp1kD1PwzAQhi0EElXpzOo_EOqP2I4HhqgqUKl8DC0MDJbrj5CqcSonpe2_J2kZWJju1eme090DwC1GdyQV2XhbmpVLCCI0QYinF2BAGMsSyRm5_JOvwahp1gghglPEkByAzxy-uD1801Hbsqhg7eGzDrpwlQst1MHC3Jh6F9oyFLAMsP1y8H05yeFHHTf2NNC3ZtVWmxbWAS70AU6_dVPW4QZceb1p3Oi3DsHyYbqYPCXz18fZJJ8nhhDUJhRn3jPuMqm5TilB3ApOibCZsZYajOTKeWRs9xxlK5pKKbGQTHghsdTU0CEYn_eaWDdNdF5tY1npeFQYqV6POulRvR7V6-mI-zOx15vWReuKuDt2Qa3rXQzdrf-RWGCeYfoD4vNrVg</recordid><startdate>20230701</startdate><enddate>20230701</enddate><creator>Amzuică, Bogdan-Florian</creator><creator>Mititelu, Roxana-Adriana</creator><general>Sciendo</general><scope>AAYXX</scope><scope>CITATION</scope></search><sort><creationdate>20230701</creationdate><title>A New Paradigm of Management and Accounting in the VUCA World and the Impact on Tax Evasion</title><author>Amzuică, Bogdan-Florian ; Mititelu, Roxana-Adriana</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c220t-318ff56e89a6a43206d76327d8cdd3c109bef0cd02335b3499917957f7919a3c3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2023</creationdate><topic>accounting practices</topic><topic>management paradigms</topic><topic>tax evasion</topic><topic>VUCA world</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Amzuică, Bogdan-Florian</creatorcontrib><creatorcontrib>Mititelu, Roxana-Adriana</creatorcontrib><collection>CrossRef</collection><jtitle>Proceedings of the ... International Conference on Business Excellence</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Amzuică, Bogdan-Florian</au><au>Mititelu, Roxana-Adriana</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>A New Paradigm of Management and Accounting in the VUCA World and the Impact on Tax Evasion</atitle><jtitle>Proceedings of the ... International Conference on Business Excellence</jtitle><date>2023-07-01</date><risdate>2023</risdate><volume>17</volume><issue>1</issue><spage>681</spage><epage>691</epage><pages>681-691</pages><issn>2558-9652</issn><eissn>2558-9652</eissn><abstract>The research on the effects of new management and accounting paradigms in the VUCA world on tax evasion has been extensively reviewed in this work. The complexity of tax systems and inequality are the major causes of tax evasion that are the subject of the research. The study’s questions center on how the new management and accounting paradigms affect tax evasion and how businesses use to reduce their tax obligations. The primary issues covered in the literature review are how governments have adopted these new tactics and how this new paradigm has resulted in less tax evasion, thanks to the enforcement measures. The government has improved its data analytics capabilities and coordination with the appropriate authorities. The implications of tax evasion and how it has affected governance are major topics of discussion. The main topic of discussion is how this new paradigm has significantly impacted the government’s approach to the problem of tax evasion. A thorough analysis of the literature on the effects of new management and accounting paradigms in the VUCA environment on tax evasion is provided in this study as a contribution to the area. It offers insightful information on businesses’ tactics to reduce their tax obligations and the effects on the tax system. Also, it offers suggestions for how governments might respond to the problems brought on by the new management and accounting paradigms.</abstract><pub>Sciendo</pub><doi>10.2478/picbe-2023-0064</doi><tpages>11</tpages><oa>free_for_read</oa></addata></record>
fulltext fulltext
identifier ISSN: 2558-9652
ispartof Proceedings of the ... International Conference on Business Excellence, 2023-07, Vol.17 (1), p.681-691
issn 2558-9652
2558-9652
language eng
recordid cdi_crossref_primary_10_2478_picbe_2023_0064
source Walter De Gruyter: Open Access Journals; Sciendo
subjects accounting practices
management paradigms
tax evasion
VUCA world
title A New Paradigm of Management and Accounting in the VUCA World and the Impact on Tax Evasion
url https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2024-12-24T08%3A53%3A16IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-walterdegruyter_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=A%20New%20Paradigm%20of%20Management%20and%20Accounting%20in%20the%20VUCA%20World%20and%20the%20Impact%20on%20Tax%20Evasion&rft.jtitle=Proceedings%20of%20the%20...%20International%20Conference%20on%20Business%20Excellence&rft.au=Amzuic%C4%83,%20Bogdan-Florian&rft.date=2023-07-01&rft.volume=17&rft.issue=1&rft.spage=681&rft.epage=691&rft.pages=681-691&rft.issn=2558-9652&rft.eissn=2558-9652&rft_id=info:doi/10.2478/picbe-2023-0064&rft_dat=%3Cwalterdegruyter_cross%3E10_2478_picbe_2023_0064171681%3C/walterdegruyter_cross%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_id=info:pmid/&rfr_iscdi=true