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A New Paradigm of Management and Accounting in the VUCA World and the Impact on Tax Evasion

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  • Amzuică Bogdan-Florian

    (1 Bucharest University of Economic Studies, Bucharest, Romania)

  • Mititelu Roxana-Adriana

    (2 Bucharest University of Economic Studies, Bucharest, Romania)

Abstract

The research on the effects of new management and accounting paradigms in the VUCA world on tax evasion has been extensively reviewed in this work. The complexity of tax systems and inequality are the major causes of tax evasion that are the subject of the research. The study’s questions center on how the new management and accounting paradigms affect tax evasion and how businesses use to reduce their tax obligations. The primary issues covered in the literature review are how governments have adopted these new tactics and how this new paradigm has resulted in less tax evasion, thanks to the enforcement measures. The government has improved its data analytics capabilities and coordination with the appropriate authorities. The implications of tax evasion and how it has affected governance are major topics of discussion. The main topic of discussion is how this new paradigm has significantly impacted the government’s approach to the problem of tax evasion. A thorough analysis of the literature on the effects of new management and accounting paradigms in the VUCA environment on tax evasion is provided in this study as a contribution to the area. It offers insightful information on businesses’ tactics to reduce their tax obligations and the effects on the tax system. Also, it offers suggestions for how governments might respond to the problems brought on by the new management and accounting paradigms.

Suggested Citation

  • Amzuică Bogdan-Florian & Mititelu Roxana-Adriana, 2023. "A New Paradigm of Management and Accounting in the VUCA World and the Impact on Tax Evasion," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 17(1), pages 681-691, July.
  • Handle: RePEc:vrs:poicbe:v:17:y:2023:i:1:p:681-691:n:38
    DOI: 10.2478/picbe-2023-0064
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    References listed on IDEAS

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    1. Gabriela Dima & Luiza Meseșan Schmitz & Marinela-Cristina Șimon, 2021. "Job Stress and Burnout among Social Workers in the VUCA World of COVID-19 Pandemic," Sustainability, MDPI, vol. 13(13), pages 1-25, June.
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