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Fiscal Control Instrument for Quantifying Tax Evasion

Author(s): Alin Sergiu Nițu,Aurelian Constantin,Marcel Constantin / Language(s): English Issue: 4/2022

The current conditions in our country, when the budget revenues become more and more insufficient to support public spending, strictly require the analysis and cessation of tax evasion, as a brake on achieving budget balance. Through its forms, expressed by the phrase legal / illegal, tax evasion is a daily reality, a component of the underground economy present throughout the world, connected with globalization regardless of the level of development of areas and states where it manifests itself. It is already known that tax evasion is an economic scourge linked to and dependent on the system of permissive taxation and regulation of economic activities, which has made, makes and will be the subject of all authorities involved in sizing, accounting and reducing / eliminating it. As tax control is an instrument of coercion to attract tax revenues, to find deviations from the normal tax collection, its results can generate a method of sizing the effects of tax evasion, implicitly estimating it at various levels of research including level national and / or international. Fiscal control, like accounting, is based on accounting information, which provides the first clues about the operation it describes, linking its potential to be hidden and to indicating a certain value of it. As a method of estimating tax evasion, the use of tax control can be described briefly, in stages, as follows: - analysis of the public database; - identifying the possible source of extracting the accounting information, which in our opinion is the ANAF website, this being the state body that collects, supervises and controls the public revenues; - extracting the documentary material that provides pertinent information regarding the fiscal control, the most indicated being the annual performance report; - centralization of the necessary information (no. controls, value of taxes and stolen taxes, analytical and synthetic); - designing a model of data connection, quantification, estimation and extrapolation at analytical and synthetic level. The results of this method, if possible, can be correlated with other information by making certain adjustments which ultimately give the possibility of their normal credibility.

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Personal Financial Management and Wealth Inequality in South Africa

Author(s): Marlin Jason Fortuin,Patricia Lindelwa Makoni,Gerhard Philip Maree Grebe / Language(s): English Issue: 4/2022

Like many developing countries, South Africa has persistently experienced high levels of wealth inequality since independence in 1994. Despite government policy formulated to address this problem, there has been almost no improvement to the wealth status of the country’s majority population. This study thus examines how personal financial choices influenced wealth inequality in South Africa over the period 2010 to 2019 using a behavioural life-cycle model. Despite a decrease in wealth inequality over this period, the extent of this decrease is almost negligible. Results show that the majority of South African households do not possess enough wealth for household decision-making on wealth allocation to have a meaningful impact in reducing wealth inequality through more efficient use of assets. South African households should prioritise increased allocation of resources to education in labour sectors that possess and foresee a critical shortage of skills in the future. Such labour sectors are characterised by stable and higher levels of income, which then provides a mechanism for the accumulation of wealth.

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Tax regime of transfer pricing in Bosnia and Herzegovina

Author(s): Ljiljana Tanasić / Language(s): English,Serbian Issue: 1/2018

In line with the problem of transfer pricing, as an upcoming rising tax issue in Bosnia and Herzegovina when taxing profits of related legal entities are in question, the paper presents the importance of the related issue from the point of view of tax revenue collection, as well as to what extent it is regulated by tax laws and regulations in Bosnia and Herzegovina. Based on the data provided by the Central Bank of Bosnia and Herzegovina, it has been established that tax revenues have a significant share in the total budget revenues of all jurisdictions within Bosnia and Herzegovina, as well as that, regardless of the dominant share of indirect taxes in total tax revenues, the share of profit tax (together with the tax on income and capital gains) justifies the consideration of transfer pricing issues as a factor of impact on the local tax budget. In addition, considering the tax regulations of the tax authorities within Bosnia and Herzegovina, it was noted that there are certain discrepancies between the transfer pricing regime, which confirm the existing disruption in the functioning of Bosnia and Herzegovina as a unified state of law.

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Can financial strength indicators form a profitable investment strategy? The case of F-Score in Europe

Author(s): Andreas Koutoupis,Christos G. Kampouris,Athanasia V. Sakellaridou / Language(s): English Issue: 3/2022

Research Question: Can the F-Score predict the stock market returns in the cross section of international stock markets?Motivation: The majority of the literature, in the area of the F-Score metric, has examined whether it can be used to predict future financial profitability, the relationship of F-Score with book-to-value metrics and the momentum premium and whether it can be used as a successful investment strategy tool. There only three studies that examine the relationship between the F-Score and future stock returns, without the use of complementary variables, and in other countries except Europe. This paper seeks to fill this gap.Data: The dataset of the present research consists of listed European companies from 21 countries (in random order: Finland, United Kingdom, Switzerland, Turkey, Hungary, Portugal, Spain, Poland, Norway, Luxembourg, Italy, Netherlands, Ireland, Greece, Belgium Germany, Denmark, France Czech Republic, Sweden, Austria), from 1989 to 2016. We collect firm-level accounting information as provided by Worldscope, as well as the monthly total returns for common stocks from Datastream.Tools: With the use of a dataset consisting of European companies from 21 countries, portfolio analysis and time series regressions are performed using abnormal monthly returns (monthly returns minus risk-free interest rates). Findings: We find that the F-Score is a statistically significant predictor as well as an economically meaningful index. Its performance forecasting ability is visible in developed Europe, both in small and large companies, and remains stable after controlling for established cross-sectional determinants (such as book market, investment, and company size).Contribution: This study seeks to fill the gap in the stock return and F-Score relationship in a European setting controlling for the other financial variables. Our empirical models are tested across a number of different economic and stock market backgrounds and the implications of our results are of particular interest for academics, for investors (retail and institutional) and for policy makers.

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Temporal evidence on threshold hierarchy based on accruals and real earnings management: Evidence from France and the US

Author(s): Anis Ben Amar,Islem Turki / Language(s): English Issue: 3/2022

Research Questions: Does the hierarchy of earnings thresholds differ between accounting systems? Does a temporal shift occur in the hierarchy of the earnings thresholds associated with earnings management?Motivation: A number of studies looked into the hierarchy of earnings thresholds based on the earnings distribution, capital market valuation, survey views, and discretionary accruals. Our study seeks to fill this gap by investigating the hierarchy of earnings thresholds based on real earnings management and by investigating if the hierarchy of earnings thresholds differs between accounting systems.Idea: This paper aims to examine the hierarchy of achieving certain earnings thresholds based on the magnitude of discretionary accruals and real earnings management under two different accounting models. Tools: Large samples of US and French firms for the period ranging from 2008 to 2018 are used. The relative extent of both discretionary accruals and real earnings management used to achieve three earnings thresholds is examined by regression analyses.Findings: Two hierarchies emerge from the US and French contexts. On the one hand, we find (1) avoiding earnings losses, (2) avoiding earnings decreases, and (3) avoiding negative earnings surprises in the US context. On the other hand, we find out (1) avoiding earnings losses, (2) avoiding negative earnings surprises, and (3) avoiding earnings decreases in the French context. An analysis of the real earnings management behavior of these firms indicates that they have used the significant real earnings management for the purpose of avoiding earnings decreases in both contexts. These hierarchies are reorganized over time.Contribution: Our paper contributes to the existing literature in several ways. First, the majorities of studies on earnings management examine and validate opportunistic incentives, whereas our results validate incentives with reference to the signaling theory. Second, our findings are of interest to investors, auditors, regulators and academics with respect to the financial statement analysis, accounting earnings quality, and financial reporting.Research limitations: This study is subject to measurement error which is a common limitation in the earnings management literature.

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Noi reglementări privind impozitarea veniturilor microîntreprinderilor începând cu anul 2023

Author(s): Lucian Cernuşca / Language(s): Romanian Issue: 8/2022

The taxation regime of the micro-enterprises incomes is amended starting with the 1st of January 2023, according to the Government Ordinance No. 16/2022 for amending and supplementing the Law No. 227/2015 on the Fiscal Code, the abrogation of normative acts and other financial-fiscal measures. The micro-enterprises income tax becomes optional. We are witnessing the redefining of the microenterprises and the exceptions regarding the entities that can apply this regime and the amendment of the rules for exiting the micro-enterprises income tax application. Changes include the reduction of the achieved incomes ceiling to 500,000 Euro, the elimination of the 3% tax rate, the obligation that the company should have at least one employee, the limitation of the number of micro-enterprises owned by the same shareholder/associate. The ordinance clearly states the tax decrease order of the fiscal facilities. Likewise, the companies applying the specific tax in 2022 are provided with the possibility to select the payment of the micro-enterprises income tax starting next year.

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A Creative Thinking Approach to the Role of Procurement as a Competitive Advantage in the Context of the Circular Economy Transition

Author(s): Ovidiu-Iulian Bunea,Răzvan-Andrei Corboş / Language(s): English Issue: 3/2022

The purpose of this research was to apply creative thinking to understand the role of procurement as a competitive advantage in the context of the circular economy. We expected to discover a number of broad competitive advantage elements arising from procurement actions in the context of the circular economy transition. Businesses should adjust their strategic emphasis and begin to introduce environmentally friendly goods into their product lines, according to the conclusions of our creative thinking approach employing the six thinking hats. Furthermore, when we transition to circular economy concepts, quality control procedures and manufacturing standards should be prioritized. Companies should collaborate with strategic suppliers to acquire old items from other industries that would otherwise be considered waste, as long as they can provide the necessary value.

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WYZWANIA PODEJŚCIA PREWENCYJNEGO W HYBRYDOWYM ZARZĄDZANIU JAKOŚCIĄ – KONTEKST BADANIA WIELKOPOLSKICH PRZEDSIĘBIORSTW

Author(s): Agnieszka Misztal,Milena Drzewiecka-Dahlke,Roma Marczewska-Kuźma / Language(s): Polish Issue: 1/2022

The continuous development, competitiveness and innovativeness of enterprises has contributed in the second decade of the 21st century to the implementation of many improvements in electronic industry, both in the production as well as analytical and managerial areas. The global coronavirus pandemic, and the need for an immediate transition to remote working, has increased this trend significantly. The quality management processes also required changes to enable efficient data analysis and to effectively prevent the occurrence of quality nonconformities. The aim of the article is to discuss the results of the research of enterprises from Wielkopolska region research on the awareness of the importance and usage of data processing, analysis techniques as well as efficient information flow.

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Jačanje komunikacijskih kompetencija državnih službenika u pružanju javnih usluga

Author(s): Adis Holjan,Seid Masnica / Language(s): Bosnian Issue: 26/2022

Communication is by definition a two-way process, ie. the process of sending and receiving messages. Business communication is one of the most interesting areas today. In the last twenty years, at the time of the beginning of globalization and global business, more attention has been paid to the importance of business communication. Strengthening the communication competencies of civil servants in the provision of public services is a special challenge for the civil service in our country, especially at lower levels of administrative organization. In the business process, the most important thing is to respect the needs and desires of target users, to integrate communication with other business functions in such a way that the needs and desires of the target public become a priority. Today’s modern business in order to be successful and give positive results, the exchange of information between participants in the business process must be raised to the highest possible level of communication. Communication is one of the most basic elements of business, because it permanently helps better business and improves relationships, which means that good communication increases the credibility of the institution / company, and poor communication reduces it. Today, the process of communication is realized through numerous channels. Trends related to modern business communication place their emphasis on addressing the interlocutors and the public as personally as possible. Today, institutions are changing their traditional communication, which took place by phone, fax and mail, with electronic communication, so it can be concluded that in this sense, e-mail, social networks, blogs, online media, video conferencing, etc. are being used. all with the aim of more successful communication, especially with the external public.

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Deadly Consequences of Emphasizing Profits Over Human Life: How Corporate Greed Has Caused the Death of Millions

Author(s): Hershey H. Friedman,Clifton Clarke / Language(s): English Issue: 3/2022

This paper demonstrates what happens when uncontrolled greed wins out over human life. The value of a life is infinite, and no cost-benefit analysis can justify purposely selling a product or service that can harm any person. This paper provides several examples demonstrating that millions of people have perished because of corporate malfeasance. Executives were aware that they were risking the life of consumers but prioritized profits over safety

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The Ethics of Representing the Other: From Backstage to Frontstage Racism?

Author(s): Amna Ben Amara / Language(s): English Issue: 3/2022

Metaphors are central discursive strategies that can be employed in the Othering process and identity construction. As such, although Trump’s rhetoric has already provoked a cottage industry of books, the role of his ideologically motivated metaphors in detecting his perception of American national identity has remained largely undiscovered. Therefore, the aim of this research is to investigate the highly racialized dimension of Trump’s metaphors and their role in marginalizing undocumented immigrants from the nation’s popular imagination. This study met its research objectives through using the cognitive approach developed by Lakoff and Johnson (1980). In the pursuit of such aim, the research achieves the following findings: it illustrates that Trump often conceptualizes undocumented immigrants as liquid, threatening animals, and un-welcomed guests that should be combated. Trump's rhetorical strategies are highly effective not only in dehumanizing undocumented immigrants and proving their incompatibility with his vison of Americanism but also in fanning the flames of fear and anxiety and communicating a sense of axiological urgency to act against them. Most importantly, the dysphemistic aura of the then president's metaphors justifies the dramatic shift in acceptable appeals to race and ethnicity among many Americans and, consequently, casts doubt on the idea of a post-racial America. It demonstrates his association of patriotism with plain hostility towards the out-group and his endeavor to erect impermeable and well-defined boundaries that filter out these groups out of the popular national imagination.

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INFRACŢIUNEA DE EVAZIUNE FISCALĂ. EVOLUŢIA FENOMENULUI INFRACŢIONAL ŞI RADIOGRAFIA TEXTELOR LEGISLATIVE

Author(s): Mălina Tebieş / Language(s): Romanian Issue: 09/2022

Given the permanent increase in taxpayers' fiscal obligations (taxes, fees, other amounts owed to the budget sector), as well as parafiscal obligations, various methods of evading the fiscal provisions that establish such obligations have arisen. Thus, the taxpayers' attempt to evade the law some income or some taxable goods represents, in essence, the evasion phenomenon. According to a report by the Ministry of Finance, in 2008, the underground economy represented 21% of GDP. Also, according to the statistical data of the Romanian Intelligence Service, tax evasion is a phenomenon that has gained momentum in Romania, the damage being 13.8% of GDP in 2012. Currently, tax evasion represents approximately 10% of the gross domestic product. The causes of tax evasion are multiple, from the existence of an incomplete legislative system, with numerous gaps and ambiguities, to the insufficiency of tax and civic education of the taxpayer. At the same time, the conduct of illegal activities or the incorrect management of records regarding the determination of expenses, income and fiscal obligations are causes that lead to the appearance of the phenomenon of tax evasion. Citizens must be educated and informed in terms of complying with the obligations set for them. At the same time, it is necessary to inform and report on the punishments and sanctions provided for by the fiscal or even criminal legislation, for those who break the law. We show that although this differentiation between legal tax evasion and tax fraud is unanimously accepted, there are doctrinal opinions, to which we agree, through which it has been shown that the delimitation of a concrete and precise border between the two forms of tax evasion constitutes an approach relative and often subjective, because there is a continuity between the two. Moreover, we consider that any type of tax evasion is illegal, so tax evasion could not materialize in a legal action. The evasion of the duties to pay the sums of money owed is obviously manifested by violating the law, by defrauding it, so we are in the presence of an act that presents an obvious fraudulent character, which can only be illegal. The legal framework in the field of tax evasion crimes is given by Law no. 241/2005 for the prevention and combating of tax evasion, with subsequent amendments and additions, in force in Romania starting from August 27, 2005. Recently, Law no. 241/2005 for preventing and combating tax evasion was amended and supplemented by Law no. 55/2021. Practically, the legislator criminalizes two categories of crimes, namely those of tax evasion and those related to them, in the case of both categories of crimes, the active subject can be both the natural person and the legal person. The material element can be achieved through both action and inaction. Thus, crimes regulated by law can be commission or omission, result or danger. ÎCCJ, criminal section, by decision no. 332/RC of November 21, 2014, held that "the fact of the defendants of putting into circulation counterfeit stamps, labels and bands applied to bottles of spirits, these having a special regime and being used in the fiscal field, constitutes the crime of tax evasion, provided for and sanctioned by art. 7 para. (2) from Law no. 241/2005 for preventing and combating tax evasion". It is relevant that it is not a crime of tax evasion to omit the payment, in whole or in part, of a legally due tax, as long as the income and operations have been highlighted in the accounting documents and have been declared to the tax body, the latter thus having the opportunity to ascertain and verify the commercial operations carried out, the revenues achieved and their source, as well as to establish any taxes payable by the taxpayer. In this case, only the obligation to pay the respective tax arises, not the criminal liability, and the deed does not fall within the scope of the criminal offense.

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Accounting Students' Predilection Toward Digitalisation: A Qualitative Approach

Author(s): Sînziana-Maria Rîndaşu,Victoria Stanciu / Language(s): English Issue: 168/2022

The digitalisation of the accounting profession is leading to changes in the accounting education by integrating more IT-related topics in response to the business environment's shifting needs. The relevant literature regarding accounting education currently focuses on introducing more IT-related subjects into the curricula; however, less attention has been paid to the undergraduates' predilection toward digitalisation. As in Romania the accounting faculties offer the specialisation accounting and management information systems, the present study aims to examine the accounting students' attitude toward management information system subjects and provide a glimpse regarding the preference of choosing the research field. A qualitative approach has been selected, organising semi-structured interviews, focusing on the undergraduates' experience with IT-related subjects. The findings indicate that the students' experience has been determined by various factors, such as previous education, the online context, personal preferences regarding the professors, sense of connectedness, and English fluency. Although the participants appreciate the importance of the management information systems subjects, they seem to have a limited understanding of the practical use in an accounting context. The study contributes to the understanding of the accounting students’ predilection toward digitalisation and its findings can be leveraged by both educators and management to improve the future practitioners' experience.

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Objective and imperative meaning of financial policy at micro level

Author(s): Elena Bokareva,Anna Silaeva,Lola Sanginova,Vladimir Boboshko,Natalia Boboshko / Language(s): English Issue: 09+10/2021

Nowadays, financial policy is a form of ideology and goal-setting implementation in the financial issues at any management levels (interstate formation, national economy, region, business entity, household), including the methods of financial resource mobilization, income, and expense structuring, legal regulations, assessing the impact of the controlled object on the economy. Financial policy is an enterprise goal-setting implementation concerning the micro-level (the level of business entities), including generating income and expenses, structuring, internal regulations, and assessments. The study aims to analyze the objective and imperative content of financial policy at the micro-level in the year 2020. With this purpose, we employ techniques and tools of economic and logical analysis, the methods of comparison, and groupings. We have made several proposals for policies to improve economic growth, including: avoidance of policies for economic cycles, especially in times of shock to macroeconomics, guide prices at the macroeconomic level, especially interest rates and exchange rates to support development goals, pursue trade and industrial policies to create increasingly profitable economic activities, Improve financial development and efficient and effective use of international relations.

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How to improve the quality of accounting information system in digital era (an empirical study of state-owned enterprises in Indonesia)

Author(s): Annisa Fitri Anggraeni,Srihadi Winarningsih,Jadi Suprijadi / Language(s): English Issue: 11-12/2021

The competitive advantage of a company is supported by good management decision making, one of which is by having quality accounting information from the implementation of quality Accounting Information System (AIS). In this study, the effectiveness of Information Technology (IT) governance, knowledge management processes and information system control are factors that give an impact on the quality of AIS in generating accounting information. The purpose of this study is to analyze the positive impact of the effectiveness of Information Technology governance on the quality of AIS, the positive impact of the knowledge management process on the quality of AIS, the positive impact of information system control on the quality of information systems as well as the positive impact of the quality of AIS on the QAI. To measure all the variables, the researcher conducted an empirical test on 100 stated-owned enterprises (SOEs) in Indonesia with a questionnaire return rate of 345 respondents. The results of the study indicate that the effectiveness of Information Technology governance, knowledge management processes as well as information system control have a direct positive impact on the quality of information system, where the information system control has a strong impact on the quality of information systems. Moreover, the quality of AIS has a positive and strong impact on the Quality of Accounting Information (QAI).

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The Export of Medium and High-Tech Products Manufactured in Europe

Author(s): Angelo LEOGRANDE,Alberto Costantiello,Lucio Laureti / Language(s): English Issue: 77/2022

In this article we analyze the determinants and the export trend of European countries of medium and high technology products. The data were analyzed using various econometric models, namely WLS, Pooled OLS, Dynamic Panel, Panel Data with Fixed Effects, Panel Data with Random Effects. The results show that exports of medium and high-tech products are positively associated, among other variables, with the value of “Average Annual GDP Growth”, “Total Entrepreneurial Activity” and “Sales Impacts”, and negatively associated with, among other variables, “Human Resources”, “Government and Procurement of Advanced Technology Products” and “Buyer Sophistication”. A cluster analysis was realized with the k-Means algorithm optimized with the Silhouette coefficient. The result showed the presence of only two clusters. Since this result was considered poorly representative of the industrial complexity of the European Union countries, a further analysis was carried out with the Elbow method. The result showed the presence of 6 clusters with the dominance of Germany and the economies connected to the German economy. In addition, a network analysis was carried out using the distance to Manhattan. Four complex network structures and two simplified network structures were detected. A comparison was then made between 10 machine learning algorithms for predicting the value of exports of medium and high-tech products. The result shows that the best performing algorithm is the SGD. An analysis with Augmented Data-AD was implemented with a comparison between 10 machine learning algorithms for prediction and the result shows that the Linear Regression algorithm is the best predictor. The prediction with the Augmented Data-AD allows to reduce the MAE by about 0.0022131 compared to the prediction with the Original Data-OD.

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Analiza factorilor determinanți ai gap-ului de TVA

Author(s): Radu Ciobanu,Adriana Florina Popa,Daniela-Nicoleta Sahlian / Language(s): English,Romanian Issue: 10/2022

This paper aims to identify the possible factors that influence the value added tax gap – the VAT gap. The VAT gap is an estimate of the unpaid VAT in the economy, calculated as the difference between the theoretical obligation for the value added tax that can be collected in respect with all the transactions in the economy and the actual VAT paid to the state budget. A high value of this indicator may highlight issues related to tax evasion and the inefficiency of the tax system. The article summarizes existing studies that quantify the VAT gap and aims to identify the relationship between the VAT gap or the VAT revenues and various economic, fiscal and social factors present in EU member countries. The panel regression and clustered regression models have been used in this paper in order to determine the statistically significant variables that have an impact on the VAT gap.

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Noua modalitate de impozitare a proprietăților imobiliare – o măsură sustenabilă sau nu pentru mediul de afaceri din România

Author(s): Silviu Cornel Virgil Chiriac / Language(s): English,Romanian Issue: 10/2022

Starting next year, the current real estate taxation system will change so that the way of calculating the tax on buildings will be simplified. The most important change that will occur in this regard is the removal from the Fiscal Code of the notion building with mixed use. The tax for buildings with dual use – residential and non-residential – will be determined according to the majority use. The paper aims to highlight the changes brought by Government Ordinance No. 16/2022, as well as the impact of these changes on the business environment from an accounting and fiscal point of view.

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Практико-приложен анализ на обработването на лични данни в счетоводната дейност

Author(s): Milena Mitkova / Language(s): Bulgarian Issue: 13/2021

The development of technology reflected to the need of strengthening the security and safety of personal data. This is among the priorities of the European Union, which implemented the Regulation (EU) 2016/679 (General Data Protection Regulation), entering into force on 25.05.2018. Due to the specifics of accounting, accountants process a significant amount of personal data. However, in accounting theory and practice, the issue of accountants as controllers or processors is not sufficiently studied. There are many practices in the processing of personal data, which do not provide sufficient protection for the information sent and received by accountants. The main purpose of the study is to analyze the practical-applied aspects of the accounting activity in the processing of personal data. This has been achieved through (1) theoretical research of scientific publications of Bulgarian and foreign authors; (2) presented data from an author's survey regarding the fulfillment of accountants’ obligations in the field of personal data protection legislation.

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AHMED-İ HANÎ’NİN ESERLERİNDE YÖNETİCİLİK ALGISI VE YÖNETİCİLERE BAKIŞI

Author(s): Hakan Kaya / Language(s): Turkish Issue: 24/2022

While Islamic scholars were guiding the society in religious matters, they also had important ideas on social and political issues that concern the society and developed solution-oriented approaches to these issues. In this context, Ahmed-i Hani, one of the important scholars lived in the Ottoman Bayezid province, mystics and thinkers of the 17th century, touched on important points about the rulers in his works. In this study Hani's observations from last the second half of the seventeenth century to the beginning of the eighteenth century, as well as his views on state administrators in his works, are reviewed. As a consequence of his interactions with the local lords in the Bayezid sanjak as part of his responsibilities, Ahmed-i Hani was able to observe the condition of the local administrators in the management mechanism. In the fact that, Hani mentioned the characteristics that a ruler should have in his works in detail, and stated that the main characteristics of a ruler should be justice, compassion and courage. Hani, states in his works that rulers are not very merciful to people and they do not act justly. However, Ahmed-i Hani did not always have a negative attitude towards the rulers. There were also local gentlemen whom he sometimes praised and wrote eulogies about in his works. In this study, the perception of management in Ahmed-i Hani's works and his perspective on the rulers of the period will be discussed in detail in the context of historical sources.

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