Tom 27 (2017): Zeszyt 2 (June 2017)

Tax avoidance is a phenomenon faced by all countries, to a lesser or greater extent, and we can say that it has begun to manifest itself since the introduction of taxes. It is known that generally taxes are not pleasing to taxpayers, especially when their level is high. However, it is important for individuals, as a whole, not to evade from their tax obligations. In this context taxes can be regarded as a necessary evil to ensure the resources needed for state functioning. But often some taxpayers are looking for ways to avoid taxes, engaging either in tax evasion to the shelter of the law or in fraudulent evasion. In this paper we present some of the aspects that motivate individuals to pay taxes. Also we analyze the situation of budgetary revenues in Alba County and also the evolution of the main income of consolidated general budget in Romania. In the end of the paper we intend to draw a parallel between shadow economy, tax burden and tax losses due to shadow economy for a sample of 32 countries. In this way we can see where underground economy and tax losses have the highest values and where are required measures to mitigate them.

This study was carried out to empirically investigate the relationships between corruption and shadow economy among the European Union countries, over the period 2005-2014. Moreover, since one would expect corruption and shadow economy to be more common in poorer countries, this study was therefore carried out to determine how corruption and shadow economy affect economic development. The empirical findings of this study confirm a high and positive relationship between corruption and shadow economy, therefore a higher level of corruption involves a higher level of shadow economy. Regarding the influence of corruption and shadow economy on economic growth, a high and negative relationship was found. This means that increasing corruption and shadow economy negatively affects economic growth.

Packaging has always served a practical function - to hold goods together and protect it when moving toward the customer through distribution channel. Today packaging is also a container for promoting the product and making it easier and safer to use. The sheer importance of packaging functions is still growing and consequently the interest of the company is to access to the packaging more innovative and creative. The paper deals with the innovative approaches to packaging resulting in the creation of packaging with interactive active features in the form of active and intelligent packaging. Using comparative analysis, we monitored the perception of the active packaging functions in comparison to intelligent packaging function among different age categories. We identified the age categories which are most interested in these functions.

While scholarly literature abounds with research on organizational culture and CSR, this study adds knowledge to the field, redefining a new concept: that of socially responsible organizational culture. In our opinion, socially responsible organizational culture encompasses all the values, beliefs, norms and strategies that facilitate, direct, operate and develop the relations between organization and stakeholders in order to harmonize these relationships and increase economic, social and environmental performance. This paper creates a conceptual model of socially responsible organizational culture and presents a methodology for evaluating socially responsible organizational culture in the EU Member States. Results show significant variations between states, explained by differences in national culture, attitude and focus on CSR actions.