We would like to invite you to the conference "Transformation of Science and Business in New Economic Reality", which will take a place on November 25-26, 2021.
The conference will feature a presentation delivered by Ph.D. Julita Wasilczuk.
Associated professor
Ph.D. Julita Wasilczuk is an associate professor of Gdansk University of Technology, Faculty of Management and Economics (Poland), she is the leader of scientific projects dealing with the entrepreneurship of students, non-technological innovations, growth of firms, unproductive entrepreneurship. Since 2008 she has been the leader of the international panel project Survey on Entrepreneurial Attitude of Students. She is the founder and chief editor of scientific journal Research on Entrepreneurship in Modern Economics (REME), a member of scientific boards of other scientific journals, actively participates in the activity of international organizations, has published more than 100 publications. More information
Abide, avoid or alter – influence of institutions on tax morality
The presentation will deal with the relation between the quality of institutions and tax morality, especially in transition or just after the transition countries. It would refer to the dependency of modern entrepreneurship from institutions, which regulate, enable or make life difficult for entrepreneurs, in almost every aspect, including taxes. The theoretical background will be based on the New Institutional Economy, which precisely refers to the concept of institution.
One of the elements inherent in running a business is paying taxes. This unpleasant duty for most entrepreneurs is not always performed in compliance with the regulations prevailing in individual countries. Assoc. professor PhD Julita Wasilczuk will present the results of the research conducted on 270 entrepreneurs in Poland which shows that tax avoidance does not always result from rent-seeking. Often this is an action forced by institutions, the entrepreneur, having the choice of meeting the tax obligation and bankruptcy (resulting from the inefficiency of the institutions - not necessarily related to tax), decides to circumvent the regulations - simply speaking cheat.
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