It is critical for special operation forces practitioners and military planners to understand the willingness of the Baltic population to defend their homeland. The author shows that people who share strong national pride, confidence in government and the armed forces, and financial satisfaction are more likely to sacrifice their lives for their country. Moreover, such socio-economic factors like gender, age, employment, education, marital status, living place also allow researchers to predict an individual's attitude towards will to fight. This article provides a framework for understanding and recommends methods of increasing willingness to fight among the population of the Baltic region.
This dissertation examines the problems of households' tax morale, contributing to the emergence of tax gap and inappropriate implementation of an agreement between the public and private sectors. With the help of national accounts information and the creation of social accounting matrices, the impact of improved tax morale on public sector revenue is presented. The aim of the dissertation is to reveal the factors influencing the tax morale of the population in different countries and using social accounting matrices created on the basis of national accounts to evaluate the impact of tax morale on public sector revenue. Households' tax morale in euro area countries is mainly influenced by worldview and belief factors such as tolerance of corruption, trust in government, national pride and religiosity. Socioeconomic factors are important only in certain cases. Overall, the study confirms the importance of economic behavior in assessing tax collection. The estimated tax gaps in different euro area countries vary in relative and nominal terms, but the average tax gap is about 9% relative to nominal GDP and about 20% compared to the tax revenue from the public sector. The matrices of social accounting prepared on the basis of national accounts allowed to provide a consistent assessment of the impact of tax morale on the revenue of the public sector. It is a subject to the level of the economic development of a state, however 10% increase of private sector wages payable to household sector results of an improved public revenue by up to 6%. Different research methods introduced in the thesis, in particular the use of social accounting matrices based on national accounts, can be used not only to quantify the morale of population taxes, but also other effects of economic policy measures.
This dissertation examines the problems of households' tax morale, contributing to the emergence of tax gap and inappropriate implementation of an agreement between the public and private sectors. With the help of national accounts information and the creation of social accounting matrices, the impact of improved tax morale on public sector revenue is presented. The aim of the dissertation is to reveal the factors influencing the tax morale of the population in different countries and using social accounting matrices created on the basis of national accounts to evaluate the impact of tax morale on public sector revenue. Households' tax morale in euro area countries is mainly influenced by worldview and belief factors such as tolerance of corruption, trust in government, national pride and religiosity. Socioeconomic factors are important only in certain cases. Overall, the study confirms the importance of economic behavior in assessing tax collection. The estimated tax gaps in different euro area countries vary in relative and nominal terms, but the average tax gap is about 9% relative to nominal GDP and about 20% compared to the tax revenue from the public sector. The matrices of social accounting prepared on the basis of national accounts allowed to provide a consistent assessment of the impact of tax morale on the revenue of the public sector. It is a subject to the level of the economic development of a state, however 10% increase of private sector wages payable to household sector results of an improved public revenue by up to 6%. Different research methods introduced in the thesis, in particular the use of social accounting matrices based on national accounts, can be used not only to quantify the morale of population taxes, but also other effects of economic policy measures.
It is critical for special operation forces practitioners and military planners to understand the willingness of the Baltic population to defend their homeland. The author shows that people who share strong national pride, confidence in government and the armed forces, and financial satisfaction are more likely to sacrifice their lives for their country. Moreover, such socio-economic factors like gender, age, employment, education, marital status, living place also allow researchers to predict an individual's attitude towards will to fight. This article provides a framework for understanding and recommends methods of increasing willingness to fight among the population of the Baltic region.
This dissertation examines the problems of households' tax morale, contributing to the emergence of tax gap and inappropriate implementation of an agreement between the public and private sectors. With the help of national accounts information and the creation of social accounting matrices, the impact of improved tax morale on public sector revenue is presented. The aim of the dissertation is to reveal the factors influencing the tax morale of the population in different countries and using social accounting matrices created on the basis of national accounts to evaluate the impact of tax morale on public sector revenue. Households' tax morale in euro area countries is mainly influenced by worldview and belief factors such as tolerance of corruption, trust in government, national pride and religiosity. Socioeconomic factors are important only in certain cases. Overall, the study confirms the importance of economic behavior in assessing tax collection. The estimated tax gaps in different euro area countries vary in relative and nominal terms, but the average tax gap is about 9% relative to nominal GDP and about 20% compared to the tax revenue from the public sector. The matrices of social accounting prepared on the basis of national accounts allowed to provide a consistent assessment of the impact of tax morale on the revenue of the public sector. It is a subject to the level of the economic development of a state, however 10% increase of private sector wages payable to household sector results of an improved public revenue by up to 6%. Different research methods introduced in the thesis, in particular the use of social accounting matrices based on national accounts, can be used not only to quantify the morale of population taxes, but also other effects of economic policy measures.
The purpose of the article is to analyse factors influencing the behaviour and decision-making of local tourists in choosing Azerbaijan as a destination. The main attributes, elements and types of tourism destinations are analysed. The understanding of consumer behaviour is defined and the peculiarities of decision-making process are presented. The main internal and external factors influencing tourist's behaviour and decision-making are summarised. The current situation of tourism in Azerbaijan is examined. The analysis of social, cultural, personal and psychological factors influencing the decision-making of local Azerbaijani tourists to travel to various types of tourism destinations with different attributes like, attractions, available amenities, accessibility, image, price and human resources is done. The research includes both primary and secondary data. Secondary data is used to give insight to the topic and assess conclusions. Primary data is collected by surveying domestic travellers of Azerbaijan. Survey results are analysed by implying descriptive statistics, non-parametric tests and Factor analysis. The research results show that the age, monthly income and marital status of local Azerbaijani travellers affect their travel behaviour especially in the duration of their trip. Destination amenities, tourism infrastructure, environmental features, human resources and price are the important attributes for local tourists in choosing tourism destination. ; This article investigates the theoretical and practical aspects of tax morale among households in European Union countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household-level data received from the World Values Survey and the European Values Study. Weak tax morale among European Union households is mainly determined by the perception of corruption, disrespect to one's own country and parliament. Additionally, a household's tax morale depends on age, gender, religiousness, level of income and education. Based on the findings of this article, a more precise policy guidance is presented.
One of the distinctive features of Russia's confrontation with the West over the 2014-2016 period is the intensification of Russian propaganda both in foreign countries and within the state. Lithuania, whose relations with a major neighbour were not normalized, and which openly supported Ukraine's position, attracted the additional attention of Russian mass media in which an incitement to anti- Lithuanian moods was bolstered. In this case, it is endeavoured to generally describe how the mass media (television and newspapers) played a role in contriving a social construct and ascertain the Lithuanian quantitative characteristics which are presented in Russian mass media. Referring to the analysis, one can distinguish three prevailing negative images of Lithuania - that is, Russophobic and anti-Russian; a falsifier of history; and a failing and non-influential state. These images, being consistently and purposefully exploited in Russian information space, almost with no alternative sources, turned into undeniable truth for the majority of Russian citizens. This provides the Kremlin with vast possibilities of manipulation in constructing the tactics and strategy of geopolitical instability. On the other hand, one should not forget that such a negative picture of Lithuania serves as a way in which Russian society justifies Putin's political system and demonstrates its superiority over the values of the Western world.
One of the distinctive features of Russia's confrontation with the West over the 2014-2016 period is the intensification of Russian propaganda both in foreign countries and within the state. Lithuania, whose relations with a major neighbour were not normalized, and which openly supported Ukraine's position, attracted the additional attention of Russian mass media in which an incitement to anti- Lithuanian moods was bolstered. In this case, it is endeavoured to generally describe how the mass media (television and newspapers) played a role in contriving a social construct and ascertain the Lithuanian quantitative characteristics which are presented in Russian mass media. Referring to the analysis, one can distinguish three prevailing negative images of Lithuania - that is, Russophobic and anti-Russian; a falsifier of history; and a failing and non-influential state. These images, being consistently and purposefully exploited in Russian information space, almost with no alternative sources, turned into undeniable truth for the majority of Russian citizens. This provides the Kremlin with vast possibilities of manipulation in constructing the tactics and strategy of geopolitical instability. On the other hand, one should not forget that such a negative picture of Lithuania serves as a way in which Russian society justifies Putin's political system and demonstrates its superiority over the values of the Western world.
One of the distinctive features of Russia's confrontation with the West over the 2014-2016 period is the intensification of Russian propaganda both in foreign countries and within the state. Lithuania, whose relations with a major neighbour were not normalized, and which openly supported Ukraine's position, attracted the additional attention of Russian mass media in which an incitement to anti- Lithuanian moods was bolstered. In this case, it is endeavoured to generally describe how the mass media (television and newspapers) played a role in contriving a social construct and ascertain the Lithuanian quantitative characteristics which are presented in Russian mass media. Referring to the analysis, one can distinguish three prevailing negative images of Lithuania - that is, Russophobic and anti-Russian; a falsifier of history; and a failing and non-influential state. These images, being consistently and purposefully exploited in Russian information space, almost with no alternative sources, turned into undeniable truth for the majority of Russian citizens. This provides the Kremlin with vast possibilities of manipulation in constructing the tactics and strategy of geopolitical instability. On the other hand, one should not forget that such a negative picture of Lithuania serves as a way in which Russian society justifies Putin's political system and demonstrates its superiority over the values of the Western world.
One of the distinctive features of Russia's confrontation with the West over the 2014-2016 period is the intensification of Russian propaganda both in foreign countries and within the state. Lithuania, whose relations with a major neighbour were not normalized, and which openly supported Ukraine's position, attracted the additional attention of Russian mass media in which an incitement to anti- Lithuanian moods was bolstered. In this case, it is endeavoured to generally describe how the mass media (television and newspapers) played a role in contriving a social construct and ascertain the Lithuanian quantitative characteristics which are presented in Russian mass media. Referring to the analysis, one can distinguish three prevailing negative images of Lithuania - that is, Russophobic and anti-Russian; a falsifier of history; and a failing and non-influential state. These images, being consistently and purposefully exploited in Russian information space, almost with no alternative sources, turned into undeniable truth for the majority of Russian citizens. This provides the Kremlin with vast possibilities of manipulation in constructing the tactics and strategy of geopolitical instability. On the other hand, one should not forget that such a negative picture of Lithuania serves as a way in which Russian society justifies Putin's political system and demonstrates its superiority over the values of the Western world.
In this paper author finds links among changes in private and public debt during and after economic downturn. Financial deepening in years before economic downturn resulted in growth of indebtedness among agents within the economy that sustained afterwards. The European Union has not become less indebted during and after economic meltdown, but the structure of debt holders has changed. The growth of private debt in upturn phase resulted in qualitatively new level of economy. However, in order to sustain the same level after economic downturn public sector was forced to increase its debt. As a result, interactions among financial stability and fiscal sustainability have become more pronounced as monetary financial institutions experienced deleveraging from private sector and increase of leverage from public sector. In this paper financial stability is and fiscal sustainability are analyzed by employing flow-of-funds data that shows balanced interlinkages among real and financial flows. Recent discussions on sovereign debt instability and suggestions to diminish public debt whatever it costs lack appropriate answer who will replace it as flow-of-funds in economy is always in balance.
In this paper author finds links among changes in private and public debt during and after economic downturn. Financial deepening in years before economic downturn resulted in growth of indebtedness among agents within the economy that sustained afterwards. The European Union has not become less indebted during and after economic meltdown, but the structure of debt holders has changed. The growth of private debt in upturn phase resulted in qualitatively new level of economy. However, in order to sustain the same level after economic downturn public sector was forced to increase its debt. As a result, interactions among financial stability and fiscal sustainability have become more pronounced as monetary financial institutions experienced deleveraging from private sector and increase of leverage from public sector. In this paper financial stability is and fiscal sustainability are analyzed by employing flow-of-funds data that shows balanced interlinkages among real and financial flows. Recent discussions on sovereign debt instability and suggestions to diminish public debt whatever it costs lack appropriate answer who will replace it as flow-of-funds in economy is always in balance.
This paper investigates theoretical and practical aspects of tax morale and tax payments in euro area countries. Taxes are the foremost important income source for modern governments however unwillingness to pay taxes is common phenomenon. This paper provides insights into the 'tax payment gap' – the difference between tax actually collected and the tax that should be collected – and argues that it is close to 840 billion euro annually across the euro area. In order to close the tax payment gap, conventional measures like changing the tax rate and taxation base are not very effective and demand for additional measures rises. Households' tax payment morale is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The research is based on household level data for all euro area countries. The results suggest that the main issues behind weak tax morale are corruption and a lack of national pride. Additionally, tax morale is significantly affected by factors such as age, gender, religiousness, income and education. Given the sensitivity of tax income to changes in tax morale - an increase of the share of households willing to pay taxes by 1 percentage point results in tax income growth by 21 billion per year in all euro area countries - by influencing these attributes, one could anticipate changes in tax morale and tax income for the government.
