Sustainable Business Development Perspectives. Proceedings of Scientific Papers
KapitolaBehavioural Approach to Business Green Economy
Rok vydání: 2022https://doi.org/10.5817/CZ.MUNI.P280-0197-2022-17
Abstrakt
In this paper, we examine the impact of behaviour with respect to the green economy, including within society. The main goal of the paper is to define the behavioural factors of employee behaviour, as well as taxpayers in the Slovak Republic within the global approach in the European Union. The first part of the paper is devoted to the analysis of theoretical background. It defines the basic terminology in the field of environmental policy. Describes the behavioural factors of tax behaviour in a global environment. The next part is devoted to the importance and behavioural approach to paying taxes based on the econometric model and indicators, respectively. environmental indicators. Innovations in companies need to be set up correctly and the chosen tools constantly evaluated with regard to the environment. Promoting innovation is particularly important for a successful transition to green growth. The international dimension of green growth is important for issues such as climate change mitigation. The second part deals with the research of taxpayers' attitudes to pay taxes and the impact of trust in the legal system on tax behaviour. It describes other aspects of the behaviour of taxpayers' willingness to pay taxes, which are a means of financing and innovation in companies. The result of the contribution and its significance is to find out the attitude of taxpayers to paying or not paying taxes and to point out that a higher level of tax liability exists if there is the right approach in companies within the framework of environmental policy.
Klíčová slova
behavioural factors, tax evasion, green economy
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