Moderating influence of religiosity on the causality between taxpaying attitudes and tax compliance behaviour of entrepreneurial firms in Nigeria

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lateef Ayodele Agbetunde ◽  
Lukman Raimi ◽  
Olalekan Oladipo Akinrinola
Keyword(s):  
Tax Evasion ◽  
Tax Compliance ◽  
Policy Implications ◽  
Primary Data ◽  
Entrepreneurial Firms ◽  
Linear Regression Models ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Compliance Behaviour

Purpose This paper aims to investigate the moderating influence of religiosity on the effect of taxpaying attitudes on the tax compliance behaviour of entrepreneurial firms in Nigeria. Design/methodology/approach Using a cross-sectional survey design, we collected primary data from 368 owner managers of entrepreneurial firms in Southwest Nigeria using structured questionnaires. Respondents were purposefully selected based on the purposive sampling technique. The data collected with the structured questionnaires were analysed using descriptive and inferential statistics. Two linear regression models were compared. Findings Estimations in Models 1 and 2 suggest that taxpayers’ attitudes and religiosity (intra- and interreligiosity) have significant effects on the tax compliance behaviour of firms, but the influence of intrareligiosity is insignificant. Estimations in Model 3 suggest that taxpaying attitudes without the moderating influence of religiosity exerted a significant effect on tax compliance behaviour by 13%, while taxpaying attitudes with the moderating influence of religiosity exerted 17%. Estimations in Model 4 suggest that taxpaying attitudes with the moderating influence of the interreligiosity dimension had a more significant contribution to the changes in tax compliance behaviour than the intrareligious dimension. Research limitations/implications From the findings, the following policy implications can be deduced: (i) if taxpayers’ attitudes improved and religiosity was leveraged by the tax authorities, tax compliance behaviour of entrepreneurial firms would be induced in Nigeria; (ii) the consistent positive influence is a strong indication that religious values are critical elements of tax compliance interventions that should be considered by policymakers when designing public policies on tax evasion and avoidance in developing countries. Originality/value We bridge the gaps in the literature because our study affirmed that taxes are religiously driven. In addition, the study validates the applicability of theory of planned behaviour in investigating the moderating influence of religiosity on the causality between taxpaying attitude and tax compliance in the developing context.

Socio-demographics of tax stamp compliance in Upper Denkyira East Municipal and Upper Denkyira West District in Ghana

2017 ◽  
Vol 59 (6) ◽  
pp. 1315-1330 ◽  
Author(s):  
Stephen Amponsah ◽  
Kofi Osei Adu
Keyword(s):  
Survey Design ◽  
Tax Compliance ◽  
Demographic Factors ◽  
Special Kind ◽  
Sampling Technique ◽  
Structured Interview ◽  
Primary Data ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type

Purpose The purpose of the study is to analyse social and demographic factors that affect tax stamp compliance in Upper Denkyira East Municipal and Upper Denkyira West District in Ghana. Design/methodology/approach The study adopted a cross-sectional survey design to sample 783 micro-taxpayers through the use of multi-stage sampling technique. Primary data were collected from micro-taxpayers by using a structured interview. Ordered logit regression model was used to regress the extent of tax stamp compliance on socio-demographic factors in relation to tax stamp cases in the study area. Findings The study found that occupational association status, location, gender, type of business operated, age, level of education and household size are significant predictors of tax stamp compliance in the study area. Originality/value The originality of the study is in twofold. First, the study dwells on extant literature on social and demographic factors of tax compliance in general and specifically applies them to a special kind of presumptive tax, tax stamp, in Ghana. The study is also considered as the first of its kind to perform rigorous statistical analysis of social and demographic factors in relation to tax compliance.

Determinants of tax stamp evasion in rural districts in Ghana

2019 ◽  
Vol 61 (1) ◽  
pp. 73-90 ◽  
Author(s):  
Stephen Amponsah ◽  
Zangina Isshaq ◽  
Daniel Agyapong
Keyword(s):  
Tax Evasion ◽  
Survey Design ◽  
Practical Implication ◽  
Sampling Technique ◽  
Structured Interview ◽  
Primary Data ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Tax Audit

Purpose The purpose of this study is to examine tax stamp evasion at Twifu Atti-Morkwa and Hemang Lower Denkyira districts in the central region of Ghana. Design/methodology/approach A cross-sectional survey design was adopted to sample 305 micro-taxpayers through the use of multi-stage sampling technique. Primary data were collected from the micro-taxpayers using structured interview. Binary and multinomial logit regression models were used to regress the tax stamp evasion on economic and non-economic factors. Findings The study found that the likelihood of micro taxpayers to evade tax stamp is predicted by age, application of sanctions, guilt feeling, transportation cost to tax office and rate of tax audit. Thus, the study found partial support for expected utility, planned behaviour and attributory theories in explaining tax evasion behaviour of micro-taxpayers. Practical/implication There are several measures of addressing tax evasion behaviour of micro taxpayers. Evasion behaviour can be deterred by enforcement strategies such as application of sanctions and regular tax audit, establishment of more tax offices in the districts and writing normative messages on the faces of tax stamp stickers. Originality/value This study helps explains the tax evasion behaviour of micro-taxpayers of a developing economy like Ghana using a special type of tax design meant to capture such taxpayers in the tax bracket. To the best of our knowledge, the study is unique in terms of the means of measuring tax evasion and the methodologies used.

Tax compliance in a developing country

2017 ◽  
Vol 44 (6) ◽  
pp. 931-957 ◽  
Author(s):  
Stephen Korutaro Nkundabanyanga ◽  
Philemon Mvura ◽  
David Nyamuyonjo ◽  
Julius Opiso ◽  
Zulaika Nakabuye
Keyword(s):  
Developing Country ◽  
Tax Evasion ◽  
Structural Equation ◽  
Survey Design ◽  
Tax Compliance ◽  
Equation Modeling ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Tax System ◽  
Content Type

Purpose The purpose of this paper is to establish the relationship between perceived grounds for tax non-compliance or compliance behaviors and perceived tax compliance factors. Design/methodology/approach The study employed a correlational and cross-sectional survey design seeking to understand tax compliance by taxpayers’ perceptions in Uganda. Data from 205 respondents to the questionnaire were analyzed using Statistical Package for Social Scientists and structural equation modeling with analysis of moment structures. Findings Governmental effectiveness, transparent tax system (TTS) and voice and accountability (VA) are perceived grounds for tax compliance or non-tax compliance and, as indicators of tax administration significantly influence variances in tax compliance. Tax compliance in Uganda is indicated by perceived worth and distribution of public expenditure (WDPE), level of taxation, inequalities in the tax system and tax evasion. Research limitations/implications No distinction is made between actual and potential taxpayers. Still, the results can contribute to our understanding of tax compliance puzzle from the behavioral angle. Factors such as perceived WDPE indicate a taxpayer’s compliance decision and factors such as governmental effectiveness explain that decision. Additional government policy requirements beyond greater enforcement actions by the tax authorities should be cultivated. Originality/value Results contribute to extending the basic tax effort model by establishing the extent to which VA, TTS and governmental effectiveness (GEF) matter in a developing country context. The study presents tax compliance as a taxpayer’s decision that is informed by perceptions and shows that factors increasing the taxpayers’ perceptions about VA and GEF relate to the importance that their perceptions have in their tax compliance decisions.

Entrepreneurial intentions of university students: a case-based study

2017 ◽  
Vol 11 (03) ◽  
pp. 393-413 ◽  
Author(s):  
Ramo Palalić ◽  
Veland Ramadani ◽  
Arnela Ðilović ◽  
Alina Dizdarević ◽  
Vanessa Ratten
Keyword(s):  
University Students ◽  
Quantitative Research ◽  
Business Environment ◽  
Entrepreneurial Intentions ◽  
Primary Data ◽  
Survey Method ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Entrepreneurial Experience

Purpose This study aims to examine the entrepreneurial intentions of university students at the International University of Sarajevo. For this purpose, the entrepreneurial desires and entrepreneurial orientations of the students across several demographic variables were measured. These variables included prior entrepreneurial experience, student’s gender, faculty, year of study and attitude towards more courses on entrepreneurship. Nevertheless, the research also examined how business environment influences the entrepreneurial intentions of students by considering the same set of variables. Design/methodology/approach The objectives of this paper have been achieved by using a quantitative research instrument, where the cross-sectional survey method for collecting primary data is used. In total, 173 usable responses have been collected from the beginning of April to the end of May in the academic year 2015/2016. Findings The results indicate that the greater the demotivation with the current business surrounding, the smaller the entrepreneurial intentions of the students are when the prior entrepreneurial experience, gender, year of study and attitude towards more courses on entrepreneurship are considered. The study suggests that improving the overall business surrounding and entrepreneurial education might increase the entrepreneurial intentions of the students. Originality/value This is the first paper that treats entrepreneurial intentions of University students in Bosnia and Herzegovina.

Remediation of the challenges of reporting corporate scandals in governance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sam Kris Hilton ◽  
Helen Arkorful
Keyword(s):  
High Power ◽  
Power Distance ◽  
Code Of Conduct ◽  
Primary Data ◽  
Governance System ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Corporate Scandals ◽  
High Power Distance

Purpose The barrage of corporate scandals has become pervasive such that it collapsed high-profile organizations worldwide. Prior studies show that reporters of corporate scandals encounter a number of challenges which discourages them from disclosing wrongful acts to appropriate authorities to effect action. Thus, this study aims to examine the remediation of the challenges of reporting corporate scandals in governance. Design/methodology/approach The study used cross-sectional survey design. Primary data was obtained from 400 employees of selected organizations and analyzed using descriptive statistics, correlation and regression techniques in Statistical Package of Social Science. Findings The results confirm that reporters of corporate scandals are confronted with challenges such as victimization, fear, suspension/dismissal, sideline and high power distance. However, these challenges can be remediated through award, code of conduct, free expression, participation/consultation and safeguard regulations to encourage and protect reporters of corporate scandals. Practical implications The findings imply that there should be an award scheme for reporters, and this must be made known to all employees. Furthermore, code of conduct for employees should include reporting of scandals together with its associated benefits and sanctions. Also, organizations would have to practice consultative/participatory governance system to minimize the effect of high power distance. Finally, regulations should be enacted and enforced to safeguard reporters of corporate scandals. Originality/value This research consolidated the challenges associated with reporting corporate scandals and provides remedies to curtail such challenges so as to encourage employees to report corporate scandals.

Climatic conditions and the resilience of buildings along Lagos coastline

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Olajide Julius Faremi ◽  
Oluranti Olupolola Ajayi ◽  
Kudirat Ibilola Zakariyyah ◽  
Olumide Afolarin Adenuga
Keyword(s):  
Steel Corrosion ◽  
Extreme Rainfall ◽  
Climatic Conditions ◽  
Primary Data ◽  
Future Research ◽  
Coastal Zones ◽  
Cross Sectional Survey ◽  
Prevalence Index ◽  
Cross Sectional ◽  
Content Type

PurposeThe study investigates the extent to which defects in coastline buildings are influenced by the climatic conditions within the coastal zones.Design/methodology/approachThe study conducted both desk study and field survey. The primary data for the study were collected through a cross-sectional survey of facilities and maintenance managers of randomly selected coastline buildings. Of the 120 self-administered structured questionnaires, 102 were successfully retrieved representing an 85% response rate. Data collected were analysed using charts, relative prevalence index and Spearman's rho correlation visualization technique.FindingsSaltwater intrusion, ocean overflow, extreme rainfall, debris flow, floods and droughts are the prevalent climatic conditions along the coastline. Steel corrosion, foundation settlement, spalling of concrete and fading of finishes are prevalent defects in coastline buildings. The result shows a positive significant correlation between climatic conditions and defects in coastline buildings.Research limitations/implicationsThe study compliments literature on buildings resilience and maintenance management, and also provides a basis for streamlining future research on coastline buildings.Practical implicationsThe results provide information on climatic conditions and prevalent defects that should be considered during the design and construction of coastline buildings. The information provided could assist construction stakeholders in improving the resilience of coastline buildings.Originality/valueThe study established that coastline buildings are vulnerable to a rapid rate of defect and deterioration which threatens the sustainability of coastline cities. It suggests measures that could improve the resilience of the elements and components of coastline buildings and consequently enhance the safety of life and property, and improve the physical and economic performance of coastline buildings.

Trust and distrust in society and public perception of CSR: a cross-cultural study

2018 ◽  
Vol 14 (1) ◽  
pp. 1-19 ◽  
Author(s):  
Hyejoon Rim ◽  
Chuqing Dong
Keyword(s):  
South Korea ◽  
Public Perception ◽  
Public Trust ◽  
Cross Cultural ◽  
Primary Data ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
The Government

Purpose The purpose of this study is to investigate cross-cultural perspectives of corporate social responsibility (CSR) based on Carroll’s (1979, 1991) hierarchical CSR model. The present study examines the role of government and business trust in shaping publics’ expectations of business responsibility. Design/methodology/approach The primary data were derived from a cross-sectional survey in the USA, UAE and South Korea (N = 1,121). This paper compares publics’ prioritizations of business responsibilities across countries and examines how public trust in the government and business is related to CSR perceptions. Findings The paper presents evidence that publics’ perception of CSR differs significantly across the countries. Moreover, in a trusting society like the UAE, publics tend to put more emphasis on economic and philanthropic duties for business, whereas in a distrusting society like South Korea, publics consider legal and ethical responsibility to be important. Originality/value This study adds to the current understanding of diverse publics’ perception of CSR across culture and societies by highlighting the role of public trust in government in defining CSR.

scholarly journals Factors affecting smart working: evidence from Australia

2016 ◽  
Vol 37 (6) ◽  
pp. 1042-1066 ◽  
Author(s):  
Ashish Malik ◽  
Philip J. Rosenberger ◽  
Martin Fitzgerald ◽  
Louise Houlcroft
Keyword(s):  
Structural Equation ◽  
Survey Design ◽  
Small Sample Size ◽  
Small Sample ◽  
Policy Implications ◽  
Personal Factors ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Commute Distance

Purpose The purpose of this paper is to analyse data from the New South Wales Government’s Pilot Programme of establishing Smart Work Hubs (SWHs) for enabling teleworking in two busy commuter corridors. The paper analyses the relationships between various firm, job and personal factors and the perceived value, attitudes and expected usage by users of the SWHs. Design/methodology/approach Employing a cross-sectional survey design, the characteristics, values and attitudes of 117 SWH users were analysed using partial least squares (PLS) method of structural equation modelling (SEM). SEM-PLS approach is considered appropriate especially in prediction-based studies and to estimate an endogenous target construct. Findings Results revealed that perceived SWH value significantly influenced attitude towards the SWH, which then had a significant influence on SWH usage intentions, with personal, job and firm factors also playing a role. Further analysis revealed four variables that significantly influenced the perception of family-value benefits (age, income, hub commute distance, work commute distance), however, there were none that significantly influenced the perception of work benefits. Research limitations/implications The small sample size limits statistical inferences and generalisations to be drawn. Further, this paper also discusses how the low and uneven uptake of teleworking at a SWH raises several managerial and policy implications needing attention. Originality/value To the best of the authors’ knowledge, this is the first empirical study analysing the expected values, attitudes and usage intentions of teleworkers in a SWH context. This study adds to the emerging body of human resource management studies on an outward-looking approach. The novel context will provide a useful base for subsequent studies.

Linking knowledge sharing, competency development, and affective commitment: evidence from Indian Gen Y employees

2017 ◽  
Vol 21 (4) ◽  
pp. 885-906 ◽  
Author(s):  
Mohammad Faraz Naim ◽  
Usha Lenka
Keyword(s):  
Knowledge Sharing ◽  
Affective Commitment ◽  
Primary Data ◽  
Competency Development ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Gen Y ◽  
Development Interventions ◽  
Employee Competencies

Purpose The present study aims to explore knowledge sharing to evoke affective commitment of Gen Y employees through competency development. Design/methodology/approach The research uses cross-sectional survey to collect primary data. A questionnaire is developed based on extensive review of literature. A sample was obtained from Gen Y employees (born between 1980 and 2000) working in software organizations in India. In total, 582 completely filled, usable questionnaires were obtained. Findings Results indicate that knowledge sharing has a positive effect on competency development of Gen Y employees, which in turn, positively predicts affective commitment. Furthermore, this would result in the enhancement of employee competencies and eventually, the generation of affective commitment. Research limitations/implications This study was limited to the software development professionals working in Indian organizations Therefore, researchers should test the research model further in other industries preferably in a different country. Practical implications The more knowledge assets are shared in the organization, the higher the enhancement of employee competencies will become. To evoke emotional attachment of Gen Y employees, an organization must implement learning and development interventions Originality/value This study contributes to knowledge management literature, particularly knowledge sharing by exploring its possible linkage with employee attitudinal outcomes through empirical data. This also happens to be an empirical study to investigate Gen Y employees’ commitment in Indian context.

Secrecy in Teflon international financial centres

2018 ◽  
Vol 60 (3) ◽  
pp. 777-797 ◽  
Author(s):  
Peter Yeoh
Keyword(s):  
Tax Evasion ◽  
Tax Compliance ◽  
Secondary Data ◽  
Business Community ◽  
Public Access ◽  
Primary Data ◽  
Tax Havens ◽  
Content Type ◽  
Study Approach ◽  
Concurrent Use

Purpose This paper aims to examine tax leakages in secrecy financial centres. Design/methodology/approach This qualitative study relies on primary data from relevant statutes and secondary data from the public domain and in particular academic sources. The study makes concurrent use of the case study approach. Findings The study reinforces existing suggestions that tax evasion is significantly widespread from advanced to emerging economies. It also suggests serious enforcement difficulties because of light-touch surveillance among competing tax havens and financial professionals. Further, while relevant laws are in place to deal with illicit activities, enhanced transparency is needed to quell the problem and, in this instance, public access to beneficial owner data such as exemplified by UK’s public registry approach. The US Foreign Account Tax Compliance Act is proving to be effective, and similar expectations are raised for the equivalent the Organisation for Economic Co-Operation and Development initiative from 2017 onwards. Research limitations/implications The paper is constrained with the general limitations associated with qualitative studies. These are, however, mitigated by triangulations of perspectives and so on. Practical implications The findings have implications for policymakers and the business community. Social implications The findings could help to narrow inequality gaps between and within economies. Originality/value The paper combines insights from high-profile cases with those from academic sources. The analysis is also undertaken from the combined perspectives of law, economics and accounting. It also focuses in secrecy issues in both offshore and onshore financial centres.

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