Tax Compliance and International Cultural Factors: A Multilevel Empirical Study

Author(s):  
Karl Putnam ◽  
Belal Abdelfattah ◽  
Kallol Bagchi ◽  
Gary P. Braun
Author(s):  
Steven Bernstein

This commentary discusses three challenges for the promising and ambitious research agenda outlined in the volume. First, it interrogates the volume’s attempts to differentiate political communities of legitimation, which may vary widely in composition, power, and relevance across institutions and geographies, with important implications not only for who matters, but also for what gets legitimated, and with what consequences. Second, it examines avenues to overcome possible trade-offs from gains in empirical tractability achieved through the volume’s focus on actor beliefs and strategies. One such trade-off is less attention to evolving norms and cultural factors that may underpin actors’ expectations about what legitimacy requires. Third, it addresses the challenge of theory building that can link legitimacy sources, (de)legitimation practices, audiences, and consequences of legitimacy across different types of institutions.


Author(s):  
P. A. Ambarova ◽  
◽  
N. V. Shabrova ◽  

The article examines the socio-cultural factors that affect the educational achievements of students (schoolchildren and students) and determine their educational failure / success. The purpose of the paper is to identify and consider cognitive, axiological and behavioral factors of educational failure / success that have a socio-cultural nature. The paper is based on the data of the interdisciplinary research «Transfer of human capital of educational communities: from failure to success», carried out in 2019–2020. In the course of the empirical study, the methods of expert interviews with representatives of educational organizations of the Sverdlovsk region and secondary analysis of data from pedagogical, socio-psychological, and sociological studies reflecting the socio-cultural prerequisites of educational failure / success were used.


ICL Journal ◽  
2016 ◽  
Vol 10 (2) ◽  
Author(s):  
Daniel Pascoe

Abstract: Regarding the operational specifics of death penalty policy, David T Johnson and Franklin E Zimring have argued that it is extreme left or right wing authoritarian states′ aversion to a limitation of their own powers that determines high rates of executions in countries such as Vietnam, Singapore, China and North Korea as opposed to other, lesspunitive Asian nations which share similar cultural and religious characteristics. For a regime like Vietnam’s, the swift carrying out of a death sentence, especially when performed in public, serves to highlight the state’s power over life and death and enhance political control over the domestic constituency. At first glance then, little scope for the exercise of the clemency power as a form of lenient reprieve from the death sentence by the executive government appears possible under a repressive regime of this nature.However, unlike China and Singapore, a notable feature of Vietnam’s death penalty practice since the Doi Moi reforms of 1986 has been the executive’s willingness to reprieve a large minority of prisoners sentenced to death through Presidential clemency, even though executions themselves have continued. What official and unofficial justifications have been given for grants of Presidential clemency in Vietnam, and relatedly, what structural and cultural factors explain the use of clemency in a noticeable proportion of death penalty cases? These are the under-researched questions I provide plausible explanations for in this article, incorporating an empirical study of Vietnam’s death penalty clemency grants since the mid-1980s, interpreted through the lens of the relevant academic literature on clemency and pardon grants.


Author(s):  
Sri Mulyati ◽  
Hadri Mulya

This research was conducted to examine the factors that influence individual taxpayer compliance with sanctions as a moderating variable. This research  was  conducted  at  the  Primary  Tax  Office  in  North  Bekasi.  Data collection techniques were carried out by distributing questionnaires as many as 170 respondents, but 5 respondents did not return the questionnaire and 165 respondents to the data conducted for the study. The  data  in this study  are primary  data  and  the  method used in  this research is quantitative method, using SPSS (Statistical Package for the Social Sciences version 22). The results of this study indicate that knowledge, tax awareness and tax environment have a positive effect on taxpayer compliance while sanctions as a moderating variable, it has no positive effect on taxpayer compliance.


Author(s):  
S. A. Bezgodova ◽  
A. V. Miklyaeva ◽  
V. V. Tereshchenko

The article features an empirical study of the attitude of adolescents to coming-of-age with various resiliency in St. Petersburgand Smolensk. The research employed a modified version of the Dembo-Rubinshtein selfevaluation methodology. The actual and ideal self-esteem of the teenagers was measured in terms of «adulthood», «willingness to be an adult» and «desire to grow up»; their resilience was assessed with the help of a screening version of the Resiliency. The characteristics of the regulatory, moral and reflexive spheres were assessed according to the Self-Assessment Scale of Personal Maturity. The research demonstrated that adolescents from Smolenskassessed their desire to grow up significantly higher than those from St. Petersburg, while their level of actual and ideal self esteem of adulthood remained the same. The adolescents from St. Petersburgshowed lower rates of conative, reflexive and moral maturity, as well as resiliency, primarily in terms of involvement and control. Depending on the strategy of growing up, resiliency is a resource (for an internally coordinated strategy of coming-of-age) or a personal condition for exercising control over one's own life (for an internally conflicting strategy of coming-of-age). The data obtained are used in the psychological and pedagogical accompaniment of adolescents growing up in different sociocultural conditions. There is a tendency to further research on the influence of socio-cultural factors on the implementation of a particular coming-of age strategy and teenagers’ attitude.


2020 ◽  
Vol 9 (5) ◽  
pp. 175
Author(s):  
Li Zhiwei ◽  
Zhang Huang ◽  
Chen Wenjiao ◽  
Zhang Qing ◽  
Hao Weiqi

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