Indicators of ethical commitment in marketing through the elements of the marketing mix
DOI:
https://doi.org/10.52152/t90frr39Keywords:
marketing; marketing ethics; marketing mixAbstract
This study, titled indicators of ethical commitment in marketing through the elements of the marketing mix, aims to bring out the most important indicators and ethical standards relied upon as criteria and foundations for determining the extent of the commitment of firms to marketing ethics, especially in what concerns the elements of the marketing mix, which is the basic pillar of any marketing activity and the effective mechanism for stimulating the movement of sales and raising profitability rates in firms. The various findings reached confirmed that the commitment of firms to ethical principles in the elements of the marketing mix will be reflected positively in the image of the firm and in its results in the future.
References
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Arthur Andersen & Co. (1985) The Administrative and Compliance Costs of the Federal Sales Tax System with a Brief Comparison to the Retail Sales Tax System of Ontario. Ottawa: Department of Finance.
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Bannock, G. & Albach, H. (1989) The Compliance Costs of VAT for Smaller Firms in Britain and West Germany. In Bannock, G. & Peacock, A. Governments and Small Business, Paul Chapman, London, 182-228.
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Blažič, H. (2004) Tax Compliance Costs of Companies in Croatia. Occasional Paper, 1-13.
Blumenthal, M. & Slemrod, J. (1992) The Compliance Costs of the US Individual Income Tax System: A Second Look After Tax Reform. National Tax Journal, 45 (2), 185-202.
Bratina, B., Jovanovič, D., Podgorelec, P., & Primec, A. (2010) Osnove gospodarskega pogodbenega in statusnega prava (2. spremenjena in dopolnjena izdaja). Maribor: De Vesta.
Collard, D., Green, S., Godwin, M. & Maskell, L. (1998) The Tax Compliance Costs for Employers of PAYE and National Insurance in 1995-96. London: Inland Revenue Economics Papers, (3).
Cummings, G. R., Martinez - Vazquez, J., McKee, M., & Torgler, B. (2006) Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence. Journal of Economic Behavior & Organization, 70 (3), 447–457.
Cvrlje, D. (2015) Tax Literacy as an Instrument of Combating and overcoming Tax System Complexity, Low Tax Morale and Tax Non-Compliance. The Macrotheme Review, 4 (3), 156-167.
Čokelc, S., & Križman, A. (2013) Zaznavanje davčne morale in davčne mentalitete v Sloveniji. O računovodstvu, reviziji, davščinah in financah, 28, 63-80.
Čokelc, S., & Kokotec-Novak, M. (2015) Davčno svetovanje. Ljubljana: Slovenski inštitut za revizijo.
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Diller, M., Grottke, M., & Schneider, G. (2013) Komplexität steuerrechtlicher Normen - Ein spieltheoretischer Erklärungsansatz. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 60 (2), 110-135.
Donohoe, M. P., & Knechel, R. W. (2012) Does corporate tax aggressiveness influence audit pricing?. Contemporary Accounting Research, Forthcoming, 10 (12), 1-41.
English, S. & Hammond, S. (2015) Cost of Compliance 2015. United Kingdom: Thomson Reuters.
Erard, B. & Vaillancourt, F. (1992) The Compliance Costs of a Separate Personal Income Tax System for Ontario: Simulations for 1991. Toronto: Fair Tax Commission.
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Evans, C., & Tran-Nam, B. (2013) Towards the Development of a tax System Complexity Index. UNSW Australian School of Business Research Paper, TABL 1001, 1-24.
Frank, M. M., Lynch, L. J., & Rego, S. O. (2008) Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting. Working Paper Series, 3 (10), 1-49.
Friedman, D. & Waldfogel, J. (1995) The Administrative and Compliance Costs of Manual Highway Collection: Evidence from Massachusetts and New Jersey. National Tax Journal, 48 (2), 217-228.
Gareth, J., Rice, P., Sherwood, J., & Whiting, J. (2015) Developing a tax Complexity Index for the UK. United Kingdom: Office of Tax Simplification.
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Green, S. (1994) Compliance Costs and Direct Taxation. Wales, London: The Institute of Chartered Accountants.
Gunz, S. Macnaughton, A. & Wensley, K. (1995) Measuring the Compliance Costs of Tax Expenditures: The Case of Research and Development Incentives. Canadian Tax Journal, 43 (6), 2008-2034.
Halla, M. (2010) Tax Morale and Compliance Behavior: First Evidence on a Causal Link. Obtained 27. June 2015 form the Portal of: https://ideas.repec.org/p/iza/izadps/dp4918.html.
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Hansen, V. J., & White, R. A. (2012) An Investigation of the Impact of Preparer Penalty Provisions on Tax Preparer Aggressiveness. The Journal of the American Taxation Association, 34 (1), 137-165.
Hasseldine, J. & Hansford, A. (2002) The Compliance Burden of the VAT: Further Evidence from the UK”. Australian Tax Forum, 17 (4), 369-388.
Hasseldine, J., Holland, K., & Pernil van der R. (2009) The Management of Tax Knowledge, ACCA: Research Report, 142, 1-55.
Hauptman, L. (2014) Odnos študentov ekonomije do etičnosti davčnega utajevanja. Naše gospodarstvo, 60 (5/6), 40-48.
Hauptman, L., Gurarda, S., & Korez-Vide, R. (2015) Exploring Voluntary Tax Compliance Factors in Slovenia: Implications for Tax Administration and Policymakers. Lex Localis-Journal of Local Self-Goverment, 13 (3), 639-659.
Hauptman, L., Horvat, M., & Korez-Vide, R. (2014) Improving Tax Administrationʼs Services as a Factor of Tax Compliance: The Case of Tax Audit. Lex Localis-Journal of Local Self-Goverment, 12 (3), 481-501.
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Klun, M. (2008) Davčni sistem. Ljubljana: Fakulteta za upravo.
Klun, M. (2004) Tax Compliance Costs for Companies in Slovenia. Economic and Business Review for Central and South- Eastern Europe, 6 (4), 325-336.
KPMG (1996) Tax Simplification: A survey of UK listed companies. London: KPMG.
Laffer B. Arthur, Winegarden, W. H., & Childs, J. (2011) The Economic Burden Caused by Tax Code Complexity. United Kingdom: Laffer Institute.
Lennox, C., Lisowsky, P., & Pittman, J. (2012) Tax Aggressiveness and Accounting Fraud. Working Paper Series, 51 (4), 739-778.
Leonard, R. & O’Hagan, J. (1985) The Hidden Cost of Taxation. The Irish Banking Review, (9), 27-31.
Lešnik, T. (2015) Učinkovitost davčne izvršbe kot sredstva fiskalne politike za obvladovanje davčnega dolga. Maribor: Ekonomsko-poslovna fakulteta.
Lopes, C. & Martins, A. (2013) The Psychological Costs of Tax Compliance - Some evidence from Portugal. Journal of Applied Business and Economics, 14 (2), 53-61.
Malmer, H. (1995) The Swedish Tax Reform in 1990-91 and Tax Compliance Costs in Sweden. In Sandford, C.: Taxation Compliance Costs Measurement and Policy. Bath: Fiscal Publications.
National Audit Office. (1994) HM Customs and Excise: Cost to Business of Complying with VAT Requirements. London: HMSO.
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OTS – Office of Tax Simplification. (2015) Developing a Tax Complexity Index for the UK. Obtained 19. May 2015 form the Portal of OTS: https://www.gov.uk/government/publications/tax-complexity-project.
Plamondon, R. & Zussman, D. (1998) The Compliance Costs of Canada’s Major Tax Systems and the Impact of Single Administration. Canadian Tax Journal, 46 (4), 761-785.
Plamondon, R. (1993) GST Compliance Costs for Small Business in Canada. Ottawa: Department of Finance.
Plamondon, R. (1995) A Study of the Quick Method of Accounting. Otawa: Plamondon & Associates.
Plamondon, R. (1997) Business Compliance Costs for Federal and Provincial Payroll Taxes. Ottawa: Plamondon & Associates.
PwC & The World Bank Group. (2015) Paying Taxes 2015: The Global picture – A Comparison of tax systems in 189 economies worldwide. Obtained 16. July 2015 from the Portal of: http://www.pwc.com/gx/en/paying-taxes/.
Saad, N. (2013) Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayer View. Procedia – Social and Behavioral Sciences, 109 (1), 1069-1075.
Sandford, C., Godwin, M., & Hardwick, P. (1989) Administration and Compliance Costs of Taxation. Bath, UK: Fiscal Publications.
Sandford, C., Godwin, M., Hardwick, P. & Butterworth, I. (1981) Costs and Benefits of VAT. London: Heinemann.
SBA – Office of Advocacy. (2011) Measuring and Modeling the Federal Income Tax Compliance Burden of Small Businesses. USA: Office of Advocacy.
Shaw. J., Slemrod, J., & Whiting, J. (2007) Administration and Compliance. Obtained 7. July 2015 from the Portal of: http://election2015.ifs.org.uk/uploads/mirrleesreview/dimensions/ch12.pdf, 1100-1203.
Slemrod, J. & Blumenthal, M. (1996) The Income Tax Compliance Cost of Big Business”. Public Finance Quarterly, 24 (4), 411-438.
Slemrod, J. & Sorum, N. (1984) The Compliance Cost of the US Individual Income Tax System”. National Tax Journal, 37 (4), 461-474.
Stavrianos, M. & Greenland, A. (2002) Design and Development of the Wage and Investment Compliance Burden Model. US: IRS Research Conference.
Thompson, A. (1984) Costs of Taxpayer and Employer Compliance Under a Separate Ontario Personal Income Tax System. In Conklin, D., A Separate Personal Income Tax for Ontario: Background Studies, Ontario Economic Council, Toronto.
Vaillancourt, F. (1989) The Administrative and Compliance Costs of the Personal Income Tax and Payroll Tax System in Canada, 1986. Toronto: Canadian Tax Foundation.
Vaillancourt, F., Édison R. C., & Barros, M. S.. (2013) The Compliance and Administrative Costs of Taxation in Canada. USA: Fraser Institute.
Vaillancourt, F., Roy, M., & Lammam, C. (2015) Measuring tax Complexity in Canada. USA: Fraser Institute.
Waegenaere, De A., Sansing, R., & Wielhouwer, J. L. (2013). Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement. Tuck School of Business Working Paper, 10 (83), 1-46.
Allers, M. (1994) Administrative and Compliance Costs of Taxation and Public Transfers in the Netherlands. Groningen: Wolters-Noordhoff.
Arthur Andersen & Co. (1985) The Administrative and Compliance Costs of the Federal Sales Tax System with a Brief Comparison to the Retail Sales Tax System of Ontario. Ottawa: Department of Finance.
Arthur D Little Inc. (1988) Development of Methodology for Estimating the Taxpayer Paperwork Burden: Final Report to the Department of Treasury. Washington DC: Internal Revenue Service.
Bannock, G. & Albach, H. (1989) The Compliance Costs of VAT for Smaller Firms in Britain and West Germany. In Bannock, G. & Peacock, A. Governments and Small Business, Paul Chapman, London, 182-228.
Batkins, S. (2015) Regulatory Burden of Tax Day 2015. Obtained 16. June 2015 from the Portal of: http://americanactionforum.org/insights/regulatory-burden-of-tax-day-2015.
Batrancea, L., Ramona - Anca, N., & Batrancea, I. (2012) Tax Non-Compliance Behavior in the Light of Tax Law Complexity and the Relationship Between Authorities and Taypayers. Annals of the Alexandru Ioan Cuza University - Economics, 59 (1), 97-106.
Blažič, H. (2004) Tax Compliance Costs of Companies in Croatia. Occasional Paper, 1-13.
Blumenthal, M. & Slemrod, J. (1992) The Compliance Costs of the US Individual Income Tax System: A Second Look After Tax Reform. National Tax Journal, 45 (2), 185-202.
Bratina, B., Jovanovič, D., Podgorelec, P., & Primec, A. (2010) Osnove gospodarskega pogodbenega in statusnega prava (2. spremenjena in dopolnjena izdaja). Maribor: De Vesta.
Collard, D., Green, S., Godwin, M. & Maskell, L. (1998) The Tax Compliance Costs for Employers of PAYE and National Insurance in 1995-96. London: Inland Revenue Economics Papers, (3).
Cummings, G. R., Martinez - Vazquez, J., McKee, M., & Torgler, B. (2006) Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence. Journal of Economic Behavior & Organization, 70 (3), 447–457.
Cvrlje, D. (2015) Tax Literacy as an Instrument of Combating and overcoming Tax System Complexity, Low Tax Morale and Tax Non-Compliance. The Macrotheme Review, 4 (3), 156-167.
Čokelc, S., & Križman, A. (2013) Zaznavanje davčne morale in davčne mentalitete v Sloveniji. O računovodstvu, reviziji, davščinah in financah, 28, 63-80.
Čokelc, S., & Kokotec-Novak, M. (2015) Davčno svetovanje. Ljubljana: Slovenski inštitut za revizijo.
Delgado, L. M., Salinas-Jiminez, J. & Sanz Sanz, J. (2001) Hidden Tax Burden of the Personal Income Tax: Evidence from Recent Tax Reform in Spain. Australian Tax Forum, 16, 463-482.
Diaz, C. & Delgado, M. (1995) The Compliance Costs of Personal Income Tax in Spain. In Sandford, C. Taxation Compliance Costs Measurement and Policy. Bath: Fiscal Publications.
Diller, M., Grottke, M., & Schneider, G. (2013) Komplexität steuerrechtlicher Normen - Ein spieltheoretischer Erklärungsansatz. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 60 (2), 110-135.
Donohoe, M. P., & Knechel, R. W. (2012) Does corporate tax aggressiveness influence audit pricing?. Contemporary Accounting Research, Forthcoming, 10 (12), 1-41.
English, S. & Hammond, S. (2015) Cost of Compliance 2015. United Kingdom: Thomson Reuters.
Erard, B. & Vaillancourt, F. (1992) The Compliance Costs of a Separate Personal Income Tax System for Ontario: Simulations for 1991. Toronto: Fair Tax Commission.
Erard, B. (1997) The income tax compliance burden on Canadian big business. Working Paper Ottawa, Canada: Technical Committee on Business taxation, Department of Finance, 97-2, 1-29.
Evans, C., & Tran-Nam, B. (2013) Towards the Development of a tax System Complexity Index. UNSW Australian School of Business Research Paper, TABL 1001, 1-24.
Frank, M. M., Lynch, L. J., & Rego, S. O. (2008) Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting. Working Paper Series, 3 (10), 1-49.
Friedman, D. & Waldfogel, J. (1995) The Administrative and Compliance Costs of Manual Highway Collection: Evidence from Massachusetts and New Jersey. National Tax Journal, 48 (2), 217-228.
Gareth, J., Rice, P., Sherwood, J., & Whiting, J. (2015) Developing a tax Complexity Index for the UK. United Kingdom: Office of Tax Simplification.
General Accounting Office (US). (1993) Value Added Tax: Administrative Costs Vary with Complexity and Number of Businesses, Report to the Joint Committee on Taxation, US Congress, General Accounting Office, Washington.
Green, S. (1994) Compliance Costs and Direct Taxation. Wales, London: The Institute of Chartered Accountants.
Gunz, S. Macnaughton, A. & Wensley, K. (1995) Measuring the Compliance Costs of Tax Expenditures: The Case of Research and Development Incentives. Canadian Tax Journal, 43 (6), 2008-2034.
Halla, M. (2010) Tax Morale and Compliance Behavior: First Evidence on a Causal Link. Obtained 27. June 2015 form the Portal of: https://ideas.repec.org/p/iza/izadps/dp4918.html.
Hanlon, M., Krishnan G. V., & Mills, L. F. (2009) Audit fees and book-tax differences. Obtained 16. September 2013 form the Portal of: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1474529, 1-47.
Hansen, V. J., & White, R. A. (2012) An Investigation of the Impact of Preparer Penalty Provisions on Tax Preparer Aggressiveness. The Journal of the American Taxation Association, 34 (1), 137-165.
Hasseldine, J. & Hansford, A. (2002) The Compliance Burden of the VAT: Further Evidence from the UK”. Australian Tax Forum, 17 (4), 369-388.
Hasseldine, J., Holland, K., & Pernil van der R. (2009) The Management of Tax Knowledge, ACCA: Research Report, 142, 1-55.
Hauptman, L. (2014) Odnos študentov ekonomije do etičnosti davčnega utajevanja. Naše gospodarstvo, 60 (5/6), 40-48.
Hauptman, L., Gurarda, S., & Korez-Vide, R. (2015) Exploring Voluntary Tax Compliance Factors in Slovenia: Implications for Tax Administration and Policymakers. Lex Localis-Journal of Local Self-Goverment, 13 (3), 639-659.
Hauptman, L., Horvat, M., & Korez-Vide, R. (2014) Improving Tax Administrationʼs Services as a Factor of Tax Compliance: The Case of Tax Audit. Lex Localis-Journal of Local Self-Goverment, 12 (3), 481-501.
IREF. (2015) EU’s complicated tax forms, measured. Obtained 18. May 2015 form the Portal of IREF: http://en.irefeurope.org/EU-s-complicated-tax-forms-measured,a1081.
Klun, M. (2008) Davčni sistem. Ljubljana: Fakulteta za upravo.
Klun, M. (2004) Tax Compliance Costs for Companies in Slovenia. Economic and Business Review for Central and South- Eastern Europe, 6 (4), 325-336.
KPMG (1996) Tax Simplification: A survey of UK listed companies. London: KPMG.
Laffer B. Arthur, Winegarden, W. H., & Childs, J. (2011) The Economic Burden Caused by Tax Code Complexity. United Kingdom: Laffer Institute.
Lennox, C., Lisowsky, P., & Pittman, J. (2012) Tax Aggressiveness and Accounting Fraud. Working Paper Series, 51 (4), 739-778.
Leonard, R. & O’Hagan, J. (1985) The Hidden Cost of Taxation. The Irish Banking Review, (9), 27-31.
Lešnik, T. (2015) Učinkovitost davčne izvršbe kot sredstva fiskalne politike za obvladovanje davčnega dolga. Maribor: Ekonomsko-poslovna fakulteta.
Lopes, C. & Martins, A. (2013) The Psychological Costs of Tax Compliance - Some evidence from Portugal. Journal of Applied Business and Economics, 14 (2), 53-61.
Malmer, H. (1995) The Swedish Tax Reform in 1990-91 and Tax Compliance Costs in Sweden. In Sandford, C.: Taxation Compliance Costs Measurement and Policy. Bath: Fiscal Publications.
National Audit Office. (1994) HM Customs and Excise: Cost to Business of Complying with VAT Requirements. London: HMSO.
Nellen, A. (1996) Tax simplification. Obtained 18. May 2015 from the Portal of: http://www.google.si/url?sa=t&rct=j&q=&esrc=s&source=web&cd=7&ved=0CFMQFjAG&url=http%3A%2F%2Fwww.cob.sjsu.edu%2Fnellen_a%2F223A%2520Reading%2FSimpl.pdf&ei=Pj1aVfnzO4i5sQHh04BI&usg=AFQjCNG7Vc-SZnaqbOmsICQRuuz6dClHJA&sig2= qgQk9vpiTHXwVas-rhHJ7Q.
NTUF'S – National Taxpayers Union Foundation's. (2015) A Complex Problem: The Compliance Burdens of the tax Code. Obtained 16. July 2015 from the Portal of: http://www.ntu.org/foundation/detail/a-complex-problem-the-compliance-burdens-of-the-tax-code.
OTS – Office of Tax Simplification. (2015) Developing a Tax Complexity Index for the UK. Obtained 19. May 2015 form the Portal of OTS: https://www.gov.uk/government/publications/tax-complexity-project.
Plamondon, R. & Zussman, D. (1998) The Compliance Costs of Canada’s Major Tax Systems and the Impact of Single Administration. Canadian Tax Journal, 46 (4), 761-785.
Plamondon, R. (1993) GST Compliance Costs for Small Business in Canada. Ottawa: Department of Finance.
Plamondon, R. (1995) A Study of the Quick Method of Accounting. Otawa: Plamondon & Associates.
Plamondon, R. (1997) Business Compliance Costs for Federal and Provincial Payroll Taxes. Ottawa: Plamondon & Associates.
PwC & The World Bank Group. (2015) Paying Taxes 2015: The Global picture – A Comparison of tax systems in 189 economies worldwide. Obtained 16. July 2015 from the Portal of: http://www.pwc.com/gx/en/paying-taxes/.
Saad, N. (2013) Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayer View. Procedia – Social and Behavioral Sciences, 109 (1), 1069-1075.
Sandford, C., Godwin, M., & Hardwick, P. (1989) Administration and Compliance Costs of Taxation. Bath, UK: Fiscal Publications.
Sandford, C., Godwin, M., Hardwick, P. & Butterworth, I. (1981) Costs and Benefits of VAT. London: Heinemann.
SBA – Office of Advocacy. (2011) Measuring and Modeling the Federal Income Tax Compliance Burden of Small Businesses. USA: Office of Advocacy.
Shaw. J., Slemrod, J., & Whiting, J. (2007) Administration and Compliance. Obtained 7. July 2015 from the Portal of: http://election2015.ifs.org.uk/uploads/mirrleesreview/dimensions/ch12.pdf, 1100-1203.
Slemrod, J. & Blumenthal, M. (1996) The Income Tax Compliance Cost of Big Business”. Public Finance Quarterly, 24 (4), 411-438.
Slemrod, J. & Sorum, N. (1984) The Compliance Cost of the US Individual Income Tax System”. National Tax Journal, 37 (4), 461-474.
Stavrianos, M. & Greenland, A. (2002) Design and Development of the Wage and Investment Compliance Burden Model. US: IRS Research Conference.
Thompson, A. (1984) Costs of Taxpayer and Employer Compliance Under a Separate Ontario Personal Income Tax System. In Conklin, D., A Separate Personal Income Tax for Ontario: Background Studies, Ontario Economic Council, Toronto.
Vaillancourt, F. (1989) The Administrative and Compliance Costs of the Personal Income Tax and Payroll Tax System in Canada, 1986. Toronto: Canadian Tax Foundation.
Vaillancourt, F., Édison R. C., & Barros, M. S.. (2013) The Compliance and Administrative Costs of Taxation in Canada. USA: Fraser Institute.
Vaillancourt, F., Roy, M., & Lammam, C. (2015) Measuring tax Complexity in Canada. USA: Fraser Institute.
Waegenaere, De A., Sansing, R., & Wielhouwer, J. L. (2013). Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement. Tuck School of Business Working Paper, 10 (83), 1-46.
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Indicators of ethical commitment in marketing through the elements of the marketing mix. (2026). Lex Localis - Journal of Local Self-Government, 189-193. https://doi.org/10.52152/t90frr39
