Suchergebnisse

The skills that small and medium‐sized enterprises will need in the near future are an essential research topic that has not yet been appropriately addressed. The current paper aims to fill this gap in the literature. Explicitly, the study aimed to identify the critical skills for organizations and the disruptive technological skills. To this end, a literature review was conducted, and an online survey explored the main critical skills for the future and the disruptive technological skills contributing to achieving sustainable employability. The critical skills identified in the study were complex problem‐solving, critical thinking, creativity, people management, coordinating with others, emotional intelligence, judgement and decision making, service orientation and negotiating and cognitive flexibility. As for the disruptive technological skills, these were artificial intelligence, nanotechnology, robotization, internet of things, augmented reality and digitalization. Findings may assist companies to develop the skills needed to respond to the challenges of a continuously changing business environment. © 2018 John Wiley & Sons, Ltd.

Este estudo analisa o impacto sobre o comportamento de cidadãos portugueses com um nível de escolaridade igual ou superior ao ensino secundário, relativamente a duas medidas de política fiscal – lotaria fiscal e benefícios fiscais – associadas ao programa "e-fatura" e implementadas com vista a incentivar o cumprimento voluntário das obrigações fiscais. As análises quantitativa e qualitativa dos dados recolhidos em inquérito por questionário permitem concluir que as recompensas financeiras devem ser consideradas nas políticas fiscais que pretendam maximizar a cooperação dos cidadãos na redução da evasão fiscal e que são complementares das políticas de controlo e sancionamento da evasão fiscal.

PurposeThe Portuguese tax authority implemented a lottery to encourage citizens to request invoices as a strategy to fight value-added tax (VAT) evasion. As the law does not require citizens to request sales invoices with the consumers' tax number, doing so is a form of voluntary cooperation in tracking down tax evaders. The purpose of this paper is to understand why ordinary citizens decide to join forces with tax authorities in the fight against VAT evasion by requesting invoices with their tax identification number.Design/methodology/approachAn empirical study was conducted to explore the underlying motivation for Portuguese consumers to request sales invoices with their personal tax identification. The study combines quantitative and qualitative data.FindingsThe results from this study show that rewarding citizens is clearly a factor to be considered in any policy to maximize citizens' cooperation in tracking down tax evaders. They indicate that fiscal benefits have a stronger effect on the request of invoices than the lottery and that it is necessary to promote good governance and justice.Practical implicationsFindings should be used to inform a cost-effective public policy that takes into account citizens' concerns and combine deterrent measures and rewards in the form of tax benefits, rather than tax lotteries.Originality/valueThis paper provides new insights into VAT lotteries, which seem to be increasingly favored by policy makers but are an area under-researched. By recommending a course of action to maximize citizens' cooperation in tracking down tax evaders, the paper provides useful practical implications and is a contribution for the study of VAT evasion policies.