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  • Boardman, Craig  (1)
  • Kisunko, G.  (1)
  • 1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (24 p)
    Serie: World Bank E-Library Archive
    Paralleltitel: Erscheint auch als Ponomariov, B Tax Administration Practices and Firms' Perceptions of Corruption: Evidence from Europe and Central Asia
    Kurzfassung: Two competing conceptualizations of corruption in the literature allow viewing it either as efficient or burdensome from firms' perspective. Using data on the prevalence and nature of firms' interactions with tax authorities in 28 countries in Europe and Central Asia, this paper contributes to the evaluation of competing ideas in the literature about firms' experience of corruption in tax administration. The findings presented in the paper provide provisional support for the second line of reasoning, that corruption in taxation is a burden, rather than a type of efficiency. Special emphasis is given to examination of taxation-related determinants of corruption prevalence (frequency and magnitude of bribery), as well as the effect of the interaction with tax authorities on perception of tax and overall corruption. Regardless of country context, it appears that, more than anything else, perceived corruption in tax administration and actual experiences with bribery during interactions with tax officials, affect the overall perceptions of corruption
    URL: Volltext  (Deutschlandweit zugänglich)
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    Sprache: Englisch
    Seiten: Online-Ressource , graph. Darst.
    Serie: OECD science, technology and industry working papers 2012/01
    Serie: OECD science, technology and industry working papers
    Schlagwort(e): Wissenstransfer ; Forschungskooperation ; Personalmanagement ; Organisatorischer Wandel ; Science and Technology ; Industry and Services ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur ; Übersichtsarbeit
    Kurzfassung: This paper reviews the current academic thinking on knowledge transfer channels between universities and private industry, from a human resource perspective. It also offers a general framework for “re-organising” the literature, so as to identify gaps in the understanding of organisational behavior and human resource management for university-industry knowledge transfer. The review highlights that knowledge transfer channels with highest “relational intensity” are also most valued by industry, and that most knowledge transfer channels are not currently institutionalized or formalized. It concludes that knowledge transfer between universities and industry is characterized by important management challenges, which require an understanding of the extent and nature of individuals’ involvement. However, the existing literature emphasises the outcomes rather than processes of knowledge transfer. Future research looking at knowledge transfer processes at the individual and organizational level of analysis would provide valuable information for better policy-making.
    Anmerkung: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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