The term “not directly observed” or “the underground economy” refers to those economic activities that should be included in the GDP estimation but which are not recorded in the statistics business ...surveys or tax and administrative data used in the calculation of the estimates of national accounts because they are not directly observable. The unofficial or informal economy contains that part of the economic activity that is difficult to measure. Thus, in addition to the complex issue of defining the underground production, there is an even more demanding task of measuring it. Hitherto in the literature, various estimation methods of unofficial economy have been proposed and their results differ significantly. The goal of this article is to provide an overview of the various methods of its measurement. The unobserved economy poses estimation problems of economic aggregates that can be differentiated as the total lack of information and the distortion of available information. There is no universal optimal approach applicable to all countries or even to the same country at different periods. In the attempt to limit the underground economy, it is much better to obviate the causes than penalise the consequences. It is necessary to simplify the procedures enabling citizens to formalize their undeclared activities, to provide a tax system that is as stable as possible and a tax and regulatory burden that is as low as possible. What is crucial is the improvement of institutions, professionalization of civil service and removal of the huge impact of politics in the societies.
Abstract Background: A lower tax morality leads to an increased readiness to become active in the unofficial economy and causes the lack of public revenues. Objectives: The aim of this paper is to ...investigate determinants that shape tax morale of Croatian citizens. Methods/Approach: An ordered logit model is employed to evaluate which determinants shape tax morale of Croatian citizens. Data for the research were collected from 2,000 face-to-face interviews conducted in Croatia in late 2015. Results: The descriptive analysis illustrates that 52 percent of respondents reported a high level of tax morale, 26 percent of respondents have a low tax morale, while 8 and 14 percent have a mid-low and a mid-high tax morale, respectively. The ordered logit analysis revealed that gender, age, financial situation, region, and participation in the unofficial economy have an impact on the tax morale. Conclusions: Besides socio-demographic, socio-economic, and spatial determinants, a great number of sanctions for participation in informal activities also shapes tax morale of the Croatian citizens. More precisely, marginal effects show that those perceiving the expected sanctions as “normal tax or social security contributions due, plus a fine or a prison sentence” have by 6.3 percentage points higher probability of reporting the highest tax morale than others.
After the Great Recession, unemployment rose quickly. During 2013-2014, Croatia registered unemployment rates above 17%, which were way over the EU 28 average. Today, Croatia experiences bottlenecks ...on the labour market: job vacancies are increasingly lacking suitably skilled candidates. Thus, the Croatian labour market adapts poorly to both recession and the booming economy; in other words, the Croatian labour market has a low resilience. An economy with a high labour market resilience can benefit from a booming economy, while an economy in the opposite situation faces wage inflation and loss of competitiveness. This article aims to analyse and discuss the role of labour mobility in reducing labour market bottlenecks and thereby increasing labour market resilience in Croatia.
PurposeThe purpose of this paper is to examine the relationship between digital skills and employment and in this way accentuate importance of policy interventions for improving digital ...literacy.Design/methodology/approachUsing Eurostat data, this paper demonstrates statistically significant correlation between digital skills and employment rates in EU.FindingsThis implies why it is so important for governments and employers to seek, propose and implement new strategies to promote digital inclusion, literacy and the training not only for new ICT professionals but also for the whole workforce.Social implicationsDigital skills, particularly digital literacy, are an important factor for socio-economic development of the society and employability of the labour force. Without adequate digital literacy, it is not possible to participate in the economy and the digital society, particularly having in mind the digital transformation that the world of work is experiencing in the content and the organisation. Beyond the work environment, it also affects the way people live and communicate.Originality/valueIn this paper, the importance and definition of digital literacy are elaborated, explaining the measurement of digital literacy and skills, as well as the relation between digital literacy and employability.
The pension system in modern society has several functions, the main ones being the equal distribution of the income of individuals and families throughout life, encouraging individual and national ...savings and alleviating poverty during old age and work inactivity. One of the most important goals of pension insurance is maintaining the income of the elderly and it seems as the program was quite successful there. While older people are sometimes much more common belonged to the relatively poor, today's indicators point to quite positive effects, that is, to significance
Numerous in the publication authors clarifying the features and meaning of the informal economy and emigration to a large number of different countries.
Recently, a well-known publisher Routledge from London published a book about to that topic under the title The European Semester and National Employment Policies (European semester and national ...policies of employment) written by Mario Munta from the Faculty of Political Sciences in Zagreb.
U ovoj knjizi, autori su vrlo uvjerljivo i utemeljeno pokazali kako uz bolje razumijevanje značenja i važnosti kreativnog uništavanja te njegovog djelovanja na konkurentnost, dohodovnu nejednakost, ...čovjekov okoliš, regulaciju financijskog tržišta, nezaposlenost te zdravlje i sreću, siromašne zemlje mogu napredovati i sustići bogate. To, naravno, nije nimalo laka zadaća, ali uz odgovarajuću regulativu slobodnog tržišta i dosljedno poštovanje kreativnog uništavanja, to se može postići.
Za svaku odabranu zemlju prvo se navode uvjeti za otkazivanje ugovora o radu, a zatim se pojašnjava koje skupine zaposlenih imaju posebnu zaštitu od otkaza. Iako se vrste i razlozi otkaza u državama ...članicama EU-a značajno razlikuju, uvjetno ih se može grupirati u tri najvažnije skupine. Prvu skupinu čine otkazi zbog nedoličnog ponašanja ili stava prema radu (npr. uzastopnog kašnjenja ili ponovljenog predugačkog izostanka zbog dnevnog odmora). U slučajevima grubih prekršaja, kao što su krađa, falsificiranje poslovne dokumentacije ili diskriminativno ponašanje, slijedi trenutni otkaz bez otkaznog roka. Druga skupina su otkazi vezani uz nezadovoljavajuće radne učinke, što može biti uzrokovano nesposobnošću ili lošim zdravljem zaposlenika. Tu obično treba proći više faza koje uključuju praćenje i mjerenje radnih učinaka zaposlenika, a u slučaju zdravstvenih teškoća i savjetovanje sa zaposlenikovim liječnikom. Konačno, treća skupina su ekonomski otkazi koji nastaju zbog prestanka poslovanja dijela ili cijelog poduzeća, proglašenja tehnološkog viška, reorganizacije, promjene lokacije poduzeća i drugo. Otkaz zbog tehnološkog viška većinom je praćen savjetovanjima sa sindikatima i/ili radničkim vijećem s kojim se pokušava pripremiti program zbrinjavanja radnika. Tu sve države imaju razmjerno razvijene oblike zaštite i pomoći osobama koje ostaju bez posla. Za sve države izvor podataka je publikacija International Dismissal Survey Deloitte (Deloitte, 2018.)
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