Evaluation of business ethics for the formation of public finance
Journal Title: Business Ethics and Leadership (BEL) - Year 2017, Vol 1, Issue 1
Abstract
The analysis of modern approaches to defining the essence of basic categories which form an idea of the impact of business ethics on public finances is carried out in the article. The main components of the system of public finance are determined; it is presented as a combination of three elements: public finance, local finance and finance of public organizations of charities and other public entities, funds of which are of public nature and are directed at solving social problems. The aim of the article is the study of existing approaches to determination of basic categories of rela-tionship “business ethics – public finance”, the analysis of the current condition and trends of busi-ness ethics impact and the development of the evaluation model of such an impact on public finance. It is determined that the main areas of business ethics impact on public finance is the influence through the tax deduction system and the system of charitable and sponsor contributions. The author’s evaluation model of business ethics impact on public finance is suggested and the basic set of factors that both directly and indirectly carry out such an influence is defined. It was deter-mined that the business ethics impact on public finance should be investigated both from the stand-point of influence and from the perspective of the results received. The analysis of the current state of business ethics impact on public finance shows that the role of ethics as one of the influencing factors is not sufficiently taken into account and requires further re-search and practical developments.
Authors and Affiliations
Nataliia Vynnychenko, Urszula Majewska
Keywords
Related Articles
- EP ID EP452853
- DOI 10.21272/bel.1(1).40-45.2017
- Views 136
- Downloads 0
Relationship between Organization Culture and Managers’ Performance: Empirical Study of a Chinese University
This study investigated the relationships between organizational culture and managers’ performance in a Chinese university, with commitment as a mediating variable. It revealed that organizational culture had a significa...
The Examination of Appearance of Income Inequality in Scientific Databases with Content Analysis
Our modern world society applies widely – but not nearly in generally – the principle that all human beings are equal, or at least should be equal. There used to be and still are societies heavily burdened by inequalitie...
Evaluation of business ethics for the formation of public finance
The analysis of modern approaches to defining the essence of basic categories which form an idea of the impact of business ethics on public finances is carried out in the article. The main components of the system of pub...
Big Data, What Is It, Its Limits and Implications in Contemporary Life
This paper summarizes the arguments and counterarguments within the scientific discussion on the issue of big data in the contemporary world in terms of what big data is, how it functions, how it can be leveraged towards...
The Public Good of Internet Usage and its Social Impact: A Business Ethics Approach
Public goods are indispensable for producing value in an economy and their usage is part of resource consumption in by any business. Of the two types of public goods , natural ones and social ones, it has mainly been the...