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Open access

İbrahim Kırcova, Yılmaz Yaman and Şirin Gizem Köse

Abstract

Social media networks compete with each other, and they make an effort to increase their number of users while at the same time trying to create engagement. That is because a social media brand with high engagement creates high commitment and that leads to satisfying its business partners. This also increases the social commerce through that social media brand. Social commerce is defined as the commercial activities through social media channels, and it is a subdimension of online commerce. The new realities increased the interest towards social commerce through social networks and made it valuable to explore for both practical and academic environments. This study aims to investigate social media engagement regarding social media networks and explore the relationship between social media engagement and social commerce purchase intention. In the light of these objectives, a survey was conducted to collect the data and shared through social media networks. Hypotheses in the research were analyzed by using independent samples t-test, one-way ANOVA, Pearson correlation, and multiple regressions. Results showed social media networks differ according to consumer brand engagement. Also, consumer brand engagement differs according to age, education level, and income level. Another result proves that consumer brand engagement differs according to social media usage frequency and time spent using social media. Furthermore, social commerce purchase intention differs according to the social media networks. Finally, the study found that there is a positive relationship between consumer brand engagement and social commerce purchase intention.

Open access

Henris Balliu

Abstract

The taxation system is most certainly one of the main pillars of economic development towards sustainable growth.The aim of this paper is to critically assess the importance of an effective Tax System, its impact on the Albanian economy. Furthermore we shall outline a comparison of the Albanian Tax system to that of the United Kingdom. At this time a number of very important reforms are being undertaken by the government of Albania in light of future integration towards the European Union.The overview on the United Kingdom has the aim to enlighten the path on what should be our focus while building a Tax System that can help economic growth, to that effect Great Britain as a country of a stable and strong economy can be of example.Many differences can be noticed between the United Kingdom tax system and the Albanian one. This fact is simple to be accepted as Britain is one of the world superpowers, while the Albanian economy is a developing one. The tax systems in these two countries, the development history, application of VAT or Income Tax have had very different processions.The United Kingdom has one of the most voluminous Tax Acts in the world. The international company of legal research “LexisNexis” discovered that the Acts of Parliament on Taxation in the United Kingdom have more than doubled since 1997. The annual amendments to taxation are part of the Finance Act which has the power to change norms and principles of taxation as previously defined. Taxation in the United Kingdom usually includes payments for central government agencies called Her Majesty’s Revenues and Incomes and local councils. Local Councils collect a tax called business norms from businesses. The Albanian Taxation System consists of a packet of laws, regulations, guidance and tax agreements, on the procedure of application, measure, amendment and removal of taxes.Taxes are the main source of income in the state budget and the local government budget and the foundation of the whole Albanian tax system. In conclusion, we shall analyze the impact of the frequent changes to Taxation Law within the Albanian system and the challenges faced in light of this changes in terms of implementation and application.