The concerns for reducing administrative expenditures have been expressed in the last 10-15 years in concrete initiatives. It is worth to remark the occurrence of networks concerning the application of Standard Cost Model (SCM), aimed to reduce administrative expenditures for affairs. Even the...

A significant strand of the recent literature endorses the thesis that “excessive” regulation (or a heavy administrative burden on firms) damages competition and growth. The Italian system has a poor ranking both in anti-competitive regulations (see the OECD product market regulations...

The accounting profession has been and continues to be, undergoing changes in terms of their market place and in the regulatory environment of their different jurisdictions. Based on the study of the recent European literature on the field of the reduction of disclosure requirements for the...

In recent years, the issue of administrative burden on enterprises due to legislation has received much attention. Everywhere it is acknowledged that it is important to reduce and minimize this administrative burden as far as possible, because it hinders the development of enterprises and the...

Verslo subjektų veikla yra reglamentuota teisės aktų, siekiant kontroliuoti teisinių santykių dalyvių veiksmus. Tokia kontrolė, be kitų jos formų, pasireiškia ir per teisė aktuose nustatytus informacinius reikalavimus pateikti tam tikrą informaciją, statistinius duomenis ar kitokio...

As administrative burden's reduction (AB) is of crucial importance in order to ensure competitive conditions for national economies, measurement standardization and objectivity is a key component for the implementation of good regulation principles and administrative cost reduction....

Administrative burdens may deepen inequality by creating costly experiences for vulnerable groups. Research to date typically focuses on how burdens affect decisions in specific policy contexts, thus little is known about everyday experiences of burdens and their distribution in society. This is...

Recent experimental evidence suggests that donors are averse to giving to charities with high overhead ratios. This paper asks whether donors are also averse to giving to charities spending a high share of the donations on unavoidable administrative expenses. The results of an experiment with a...

The pursuit of global competitiveness requires a complex system of measures that enable the promotion of business. Yet this goal is strongly hindered by interdisciplinary (legal, economic, managerial, IT) red tape programs in both national and supranational frameworks. The aim of the paper is to...

We use the 2020 Small Business Credit Survey to study the sources of racial disparities in use of the Paycheck Protection Program (PPP). Black-owned firms are 8.9 percentage points less likely than observably similar white-owned firms to receive PPP loans. About 55 percent of this take-up...