ANALYSIS OF SPATIAL HOMOGENEITY OF INTEGRITY STANDARDS IN SELECTED EU OECD COUNTRIES
Journal Title: e-Finanse - Year 2018, Vol 14, Issue 2
Abstract
The principle of transparency not only is changing but its importance is increasing. International organizations, including the OECD, are seeking to develop harmonized standards of transparency in public administration. This fact is of particular importance in the search for common solutions for the OECD countries in the implementation of transparency standards, but also this organisation has sought adequate methods for measuring implementation of these standards. The main purpose of the study is to analyze the level of spatial homogeneity in the area of application of the standards of “integrity” of the OECD, which are an expression of the principle of transparency in the member states of this organization, on the European continent. In the study vector calculus was used.
Authors and Affiliations
Beata Zofia Filipiak, Marek Dylewski, Katarzyna Cheba
Keywords
Related Articles
- EP ID EP492729
- DOI 10.2478/fiqf-2018-0009
- Views 95
- Downloads 0
EXCHANGE TRADED COMMODITIES AS A CATEGORY OF INNOVATIVE PRODUCTS ON EUROPEAN FINANCIAL
The article presents the main features of one category of innovative financial products – exchange traded commodities (ETCs) and results of the analysis of the European market for ETCs. ETCs are products listed and trade...
INTERNAL AUDIT TOOL FOR MINIMIZING THE RISK OF FRAUD
The purpose of the article is to analyze the relevance of the audit in minimizing the risk of fraud. The methodology of the research: literature analysis, internal audit research and questionnaires for the selected group...
TRADE CREDIT: A BENEFIT TO GET, A “MUST” TO GIVE? MOTIVES BEHIND TRADE CREDIT USE IN POLAND
The paper analyses the motives behind trade use credit in the Polish enterprise sector, based on the results of the 2016 NBP Annual Survey. It verifies the conclusions stemming from trade credit theories regarding both t...
PRINCIPLE OF VAT NEUTRALITY AND THE REVERSE CHARGE MECHANISM
The principle of VAT neutrality is among the fundamental characteristics of this tax. It is implemented through reduction of VAT output by the amount of VAT input. The right of deduction constitutes an integral part of t...
LOCAL TAXES AND FEES AS A SOURCE OF REVENUE FOR POLISH MUNICIPALITIES: SUBSTITUTES OR COMPLEMENTS?
The main purpose of this article is analysis of the relationship between local tax and fee policies in Poland. We argue that local authorities have similar and significant discretion over tax and fee policy and, therefor...