Tax compliance and non-deterrence approach: a systematic review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muh Dularif ◽  
Ni Wayan Rustiarini
Keyword(s):  
Empirical Research ◽  
Social Norm ◽  
Empirical Studies ◽  
Tax Compliance ◽  
Trust In Government ◽  
Content Type ◽  
Determinant Factors ◽  
Positive Behaviors ◽  
Personal Norm ◽  
Research Types

PurposeThis research systematically reviewed studies on tax compliance based on five determinants consisting of tax services, trust in government, personal norm, social norm and religiosity.Design/methodology/approachThe research used a vote-counting method to synthesize 279 studies consisting of 160 empirical studies and 119 non-empirical studies conducted from 1946 until 2017.FindingsThe research has made a relatively robust conclusion related to the impacts of determinant factors on tax compliance. Tax service and trust in government are the most critical factors to increase tax compliance. Personal norm, social norm and religiosity encourage tax compliance, yet the influence is not as strong as expected.Practical implicationsThis research suggests that improving tax service and government trust are more effective and relatively easier to implement than developing the taxpayers' positive behaviors.Originality/valueSeveral studies conducted to synthesize the impacts of determinant factors on tax compliance were only limited to the empirical research which provided sufficient statistical data. On the other hand, there were many substantial research types discussing tax compliance without involving statistical numbers. The facts have distorted the complete picture of tax compliance. Recently, no synthesis studies have comprehensively combined and compared the empirical with non-empirical research based on the related theories. Thus, the synthesis studies that discuss tax compliance based on non-deterrence approach are still limited.

Lean Six Sigma: a categorized review of the literature

2016 ◽  
Vol 7 (1) ◽  
pp. 2-24 ◽  
Author(s):  
Gunjan Yadav ◽  
Tushar N. Desai
Keyword(s):  
Literature Review ◽  
Empirical Research ◽  
Six Sigma ◽  
Design Research ◽  
Lean Six Sigma ◽  
Future Research ◽  
Content Type ◽  
Study Approach ◽  
Multiple Parameters ◽  
Research Types

Purpose – Literature reviews in the field of Lean Six Sigma (LSS) are often substantially less stringently portrayed than other empirical research. The purpose of this paper is to lucubrate on clarifying emerging aspects, trends and importance of LSS through reviewing the published literature over multiple parameters for a ameliorating and trenchant view. Design/methodology/approach – In the present study, a literature review of LSS articles is carried out over the time horizon of 14 years from referred peer-reviewed journals in business and management disciplines, information systems and computer science, engineering, healthcare, etc. While carrying out the literature review, various distinct dimensions are considered, such as publication years and journals, countries, research design, research type and application sector within industries. A descriptive evaluation of the literature body is followed by gap identification and future research opportunities. Findings – LSS research is growing rapidly, covering various disciplines and domains with a great focus on LSS tools and techniques; empirical research is dominant with more emphasis on case study approach; and growing gap between manufacturing- and service-focused articles implies return of LSS to manufacturing as its initial base. Originality/value – The review analysis entirely focuses on descriptive statistics of empirical research in LSS. The sample size includes 189 shortlisted articles in 58 journals published over a time span of 14 years (2001-2014). The paper provides both academicians and practitioners a better panorama to understand the present status of LSS for pursuing rigorous LSS research through explicating chronological emergence, challenging themes, dominating research types and application areas in LSS.

Corporate environmental performance

2015 ◽  
Vol 1 (1) ◽  
pp. 131-194 ◽  
Author(s):  
Claudia Zopf ◽  
Edeltraud Guenther
Keyword(s):  
Empirical Research ◽  
Environmental Performance ◽  
Empirical Studies ◽  
Empirical Work ◽  
Pollution Prevention ◽  
Corporate Environmental Performance ◽  
Specific Context ◽  
Content Type ◽  
Theoretical Approaches ◽  
The Matrix

Purpose – The concept of corporate environmental performance (CEP) is both used in and discussed with respect to international and regional standards, scientific work and business. Yet, there is no concensus on the meaning of the concept itself and on what elements or components it comprises. Moreover, although there is a discussion on interactions between the different levels of CEP, there is a lack of detailed and rigorous analysis. This paper merges the various insights on CEP and its underlying dimensions and addresses existing interactions between strategic and operational CEP. The interactions can be explained by two organizational theories prevailing in empirical studies namely institutional theory (IT) and the natural resource-based view (NRBV). The purpose of this paper is to synthesize the two theories to explain the different interactions. Design/methodology/approach – First, recent papers that summarized research on the concept of CEP and its existing dimensions are reviewed yielding strategic and operational dimensions of CEP. Second, IT and the NRBV are analyzed in terms of how they are applied to CEP. The results are presented in a matrix which shows the interplay of CEP within its external pressures and strategic capabilities. Third, 37 empirical studies were analyzed by applying the method of an integrative research review. The review synthesized the theoretical approaches of the studies in their specific context, summarized their findings and categorized them into the theoretical arguments on which they are based. Findings – Most studies are conducted on the pollution prevention level with different forms of institutional mechanisms. The studies are diversified and most positive results are found on that level. The studies analyzed differ widely in their methodological approaches, the measures applied and the theory on which they are based on, which may explain why the results were very heterogeneous. Practical implications – The authors results should help environmental researchers understand how both dimensions are connected to each other and reveal that a combination of theories is essential when empirically investigating interactions within the construct of CEP. Moreover, the authors show that empirical research on CEP is imbalanced as too much studies concentrate on simple compliance measures for CEP. The authors contribute to the literature by summarizing important empirical work on CEP, classifying them into the matrix of IT and NRBV and showing neglected dimensions of CEP, namely higher strategic integration of environmental aspects into CEP measurements. Originality/value – The present paper should be of particular interest to researchers investigating CEP both in theory and in terms of practical empirical analysis, as the authors show that both external and internal factors must be considered simultaneously in any evaluation. This may lead to far greater efforts in gathering information and data for future empirical research, but it is essential to do so, in order to obtain sufficient and reliable results that account adequately for the complex nature of CEP. Researchers should especially consider the matrix of IT and NRBV before commencing an empirical investigation, by locating their study in one of the fields of the matrix. This can support the choice of appropriate measurement indicators for the specific context and help focus on important external and internal items.

Individual tax compliance in China: a review

2016 ◽  
Vol 58 (5) ◽  
pp. 562-574 ◽  
Author(s):  
Angus Young ◽  
Lawrence Lei ◽  
Brossa Wong ◽  
Betty Kwok
Keyword(s):  
Empirical Research ◽  
Subject Matter ◽  
Chinese Philosophy ◽  
Tax Compliance ◽  
Chinese Economy ◽  
Future Research ◽  
Chinese Government ◽  
Ethical Behaviour ◽  
Ethical Values ◽  
Content Type

Purpose The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked. Comparatively, tax compliance as a subject matter has received considerable attention in developed Western economies, where the data had revealed an increasing trend of taxpayers not complying with their tax obligations. Although, this issue had not received as much attention by the Chinese government, as the world’s second largest economy and one of the most populous nations in the world, tax compliance is of critical importance to the Chinese economy and welfare of its citizens. Therefore, it is crucial that a review about China’s tax compliance research should be conducted to identify gaps in the literature. Design/methodology/approach This paper focuses specifically on a review of empirical research about China’s individual tax compliance. While, this work is primarily descriptive, it builds on existing research to make normative recommendations aimed at improving tax compliance in China. Findings This paper reaffirmed earlier findings in the literature that Confucianism influences both Chinese social and individual ethical values, any attempt to foster greater tax compliance in China should appeal to the importance of taxes as contributions to the public funding of family and community welfare. However, what was missing from previous research is that the assumption about Chinese ethical values was overly narrow. Apart from Confucianism, another Chinese philosophy known as Legalism is also influential in prompting ethical behaviour, in particular on regulatory issues. Therefore, tax compliance in China drawing on Chinese ethical values should include both incentives and disincentives to prompt individuals to comply with their tax obligations. Research limitations/implications The observations and recommendations put forward in the paper are principle-based solutions drawn from Chinese ethical values. Furthermore, no detailed discussions on enforcement are included, as it is beyond the scope of the paper. Hence, the recommendations will require further empirical testing and should be examined in future research. Originality/value This review draws attention to a subject matter in China that has been overlooked. Apart from revisiting the key and related literature on China, this paper identified a gap that had been neglected in earlier research. Legalism, a less known Chinese ethical school of thoughts, is an important to the design of tax regulations prompting individuals to comply with their tax obligations.

Review of empirical research on university social responsibility

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yung-Fu Huang ◽  
Manh-Hoang Do
Keyword(s):  
Social Responsibility ◽  
Empirical Research ◽  
Empirical Studies ◽  
Developed Countries ◽  
Initial Attempt ◽  
Bibliometric Method ◽  
Content Type ◽  
New Research ◽  
Developed Nations ◽  
University Performance

PurposeThis paper aims to systematically review the university social responsibility (USR) implementation from the empirical studies, which published during the period from 2004 to 2020.Design/methodology/approachThe bibliometric method has been employed to review prior empirical research on higher education social responsibility topics.FindingsThese synthesis results confirmed that USR initiatives as an excellent tool to attain sustainability and enhance university performance worldwide. Universities in developed nations underline paying more attention to the core values in the long-term; meanwhile, their counterparts in transitional countries to pay more attention to short-term activities by focusing on stakeholders.Research limitations/implicationsThe notable limitation is that in terms of the number of empirical papers employed as the data to analyze in this manuscript.Practical implicationsThis paper's findings have described the USR implementations and how well to define USR adoption from the empirical studies globally. Thus, it has theoretical implications in enriching the USR knowledge and providing useful guidance for universities, then recommend new research directions in the future for other scholars.Originality/valueThis research is an initial attempt to systematize studies on USR implementation in universities between developed countries and developing nations.

Risk management and firm value: recent theory and evidence

2016 ◽  
Vol 24 (1) ◽  
pp. 56-81 ◽  
Author(s):  
Timothy A Krause ◽  
Yiuman Tse
Keyword(s):  
Risk Management ◽  
Empirical Research ◽  
Financial Distress ◽  
Firm Value ◽  
Management Practices ◽  
Empirical Studies ◽  
Recent Theory ◽  
Content Type ◽  
Financial Decisions ◽  
Survey Paper

Purpose – This paper aims to provide an update to the risk management literature, as it compiles a survey of 65 recent theoretical and empirical studies on the topic. Design/methodology/approach – This is a survey paper that summarizes recent theoretical and empirical research regarding the relationship between risk management and firm value. Findings – Recent empirical evidence provides support for theoretical propositions in the literature that risk management increases firm value and returns, while reducing return and cash flow volatility. The results are largely consistent with early findings, and there have been significant empirical advances that address concerns regarding the endogeneity of risk management practices relative to corporate financial decisions. The literature has become broader and deeper, as there are now studies with larger sample sizes across more industries and geographic areas. Practical implications – Firms that use sound risk management practices obtain higher valuations, achieve better financial performance and experience diminished costs of financial distress. Recent research has emerged regarding enterprise risk management and its potential for value creation and risk reduction. Originality/value – The paper provides a new compilation and synthesis of recent theoretical and empirical research in risk management that addresses many of the limitations of prior research.

Sense of virtual community, commitment and knowledge contribution: an empirical research based on MI community

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shanji Yao ◽  
Xinnuo Zheng ◽  
Dewen Liu
Keyword(s):  
Empirical Research ◽  
Affective Commitment ◽  
Empirical Studies ◽  
Virtual Community ◽  
Mediating Effect ◽  
Three Dimensions ◽  
Network Marketing ◽  
Content Type ◽  
Knowledge Contribution ◽  
The Impact

Purpose The purpose of this paper is to find a way to encourage community members to actively create content and contribute knowledge through the study of the relationship between virtual community awareness, commitment and knowledge contribution, so as to make virtual community revitalize and provide a better platform for enterprises to carry out network marketing. Design/methodology/approach This study establishes a theoretical model that member knowledge contribution’s prepositive impact in virtual community. SOVC is an independent variable, commitment is a mediating variable and knowledge contribution is a dependent variable. Through 139 valid questionnaires from MI community, relationships among sense of virtual community (SOVC), commitment and knowledge contribution are deeply discussed. Findings Empirical results show that, as three dimensions of SOVC, membership, influence and immersion can all drive commitment and knowledge contribution in different degrees. In the two-dimensional division of commitment, only affective commitment can drive knowledge contribution. Affective commitment and calculative commitment can play a mediating role in the impact of SOVC on knowledge contribution. Originality/value Empirical research that the academia has done on important issues such as the impact of SOVC and commitment on knowledge contribution is deficient. Furthermore, those researches which have explored the mediating effect of commitment in the impact of SOVC on knowledge contribution remain merely on theoretical deduction level, and empirical studies based on Chinese background are also rare. In China, MI community is the typical representative of virtual community that runs successfully, and choosing it to conduct research can not only provide representatives on sample but also duplicate on the result popularity. Thus, this paper chooses MI community as the empirical object to explore the relationships among SOVC, commitment and knowledge contribution.

Pro-environmental behaviours at workplace

2018 ◽  
Vol 25 (9) ◽  
pp. 3743-3766 ◽  
Author(s):  
Rameshwar Shivadas Ture ◽  
M.P. Ganesh
Keyword(s):  
Social Norm ◽  
Individual Characteristics ◽  
Cross Sectional Survey ◽  
Corporate Environmentalism ◽  
Cross Sectional ◽  
Content Type ◽  
Proposed Model ◽  
Personal Norm ◽  
Organisational Factors ◽  
Environmental Behaviours

PurposeThe purpose of this paper is to understand the influence of individual and organisational factors on pro-environmental behaviours of the employees at the workplace.Design/methodology/approachA model explaining pro-environmental behaviours at workplace has been proposed based on contemporary literature related to value-belief-norm (VBN) theory, corporate environmentalism framework and norm. A cross-sectional survey was carried out in 20 manufacturing organisations in India and 383 useful individual responses were collected. The proposed model has been tested with the help of structural regression analysis.FindingsThe results of the study show that both individual characteristics as well as organisational efforts influence employees’ pro-environmental behaviours. However, the effect varies as per the type of behaviour. Personal norm mediates the relationship between subjective social norm and two types of pro-environmental behaviours.Research limitations/implicationsAn individual faces subjective or objective constraints while exhibiting pro-environmental behaviours. The effect of subjective or the objective constraint needs to be explored in future studies.Originality/valueTo explain pro-environmental behaviours at workplace the authors tested VBN theory, as it was overlooked till date in management literature. It also contributes to the VBN literature by extending it to include organisational variables like corporate environmentalism and social psychological variable like social norm.

Effects of committee overlap on the monitoring effectiveness of boards of directors: a meta-analysis

2018 ◽  
Vol 19 (4) ◽  
pp. 379-395 ◽  
Author(s):  
Remmer Sassen ◽  
Miriam Stoffel ◽  
Maximilian Behrmann ◽  
Willi Ceschinski ◽  
Hanh Doan
Keyword(s):  
Empirical Research ◽  
Boards Of Directors ◽  
Meta Analysis ◽  
Empirical Studies ◽  
Audit Fees ◽  
Current Status ◽  
General Level ◽  
Risk Governance ◽  
Board Structure ◽  
Content Type

Purpose One group of risk governance actors that recently came into focus for empirical studies is the board of directors. In this context, the increasing number of directors that work on more than one board committee (committee overlap) as well as its effects on monitoring effectiveness has become a prevalent subject of discussion. In this context, this paper aims to investigate the current status of empirical research on how committee overlap affects monitoring effectiveness. Design/methodology/approach A meta-analytical approach is used, encompassing a total sample of 167,449 observations. The authors consider several determinants of monitoring effectiveness such as reporting quality, executive compensation, pay for performance-sensitivity, CEO turnover, audit fees, qualified audit opinion and investment/overinvestment. Findings The authors’ meta-analysis proves that research on the effects of committee overlap yielded highly controversial results. Although there is no correlation between overlap and monitoring effectiveness at the general level, the presence of their relationship is still confirmed in a few subcategories. The authors also verify that the legal requirements regarding board structure and committee overlap has a certain influence, particularly in the common law system. Originality/value The meta-analytical insights help to derive statements that are more comprehensive and go beyond the results of the investigated primary studies. Furthermore, the insights offer implications for firms, theory and new opportunities regarding future empirical research to address unresolved questions.

Resilience of public and private security providers: a state-of-the-art literature review

2019 ◽  
Vol 42 (2) ◽  
pp. 126-140
Author(s):  
Vanessa A.S. Laureys ◽  
Marleen Easton
Keyword(s):  
Empirical Research ◽  
Scoping Review ◽  
Police Officers ◽  
Empirical Studies ◽  
Private Security ◽  
Empirical Literature ◽  
Future Research ◽  
Research Activity ◽  
Content Type ◽  
Security Guards

Purpose The purpose of this paper is to explore the empirical literature on the resilience of public police officers and private security guards in stressful situations involving threats, violence, accidents or death. This paper studies the definitions of resilience used in these professions, identifies trends in applied research methods and examines the main topics addressed in previous research. Design/methodology/approach A scoping review was carried out, with searches in Web of Science and Google Scholar, as well as a secondary manual screening in Dutch academic journals. Based on this review, 33 empirical studies were included in the current paper. Findings First, it was revealed that a clear-cut definition of resilience applied to public police and private security guards is currently lacking. Second, predominantly quantitative designs were found to be used in the selected studies. Third, the 33 empirical studies provided insights on four main topics: demographic factors, personal characteristics, interpersonal aspects and resilience training programs. Remarkably, this scoping review did not find any empirical research on the resilience of private security guards. Originality/value This study systematically integrates the findings of empirical research on the resilience of security providers to stressful situations. The documentation of research activity, gaps and inconsistencies in the literature offer direction for future research in this relatively new field of study.

scholarly journals Knowledge-driven preferences in informal inbound open innovation modes. An explorative view on small to medium enterprises

2017 ◽  
Vol 21 (3) ◽  
pp. 640-655 ◽  
Author(s):  
Veronica Scuotto ◽  
Manlio Del Giudice ◽  
Stefano Bresciani ◽  
Dirk Meissner
Keyword(s):  
Empirical Research ◽  
Open Innovation ◽  
Structural Equation ◽  
Empirical Studies ◽  
Theoretical Framework ◽  
Entry Modes ◽  
Content Type ◽  
Knowledge Based ◽  
Medium Enterprises ◽  
Two Stages

Purpose This paper aims to investigate three key factors (i.e. cognitive dimensions, the knowledge-driven approach and absorptive capacity) that are likely to determine the preference for informal inbound open innovation (OI) modes, through the lens of the OI model and knowledge-based view (KBV). The innovation literature has differentiated these collaborations into informal inbound OI entry modes and formal inbound OI modes, offering an advocative and conceptual view. However, empirical studies on these collaborations are still limited. Design/methodology/approach Building on the above-mentioned theoretical framework, the empirical research was performed in two stages. First, data were collected via a closed-ended questionnaire distributed to all the participants from the sample by e-mail. Second, to assess the hypotheses, structural equation modelling (SEM) via IBM® SPSS® Amos 20 was applied. Findings The empirical research was conducted on 175 small to medium enterprises in the United Kingdom, suggesting that the knowledge-driven approach is the strongest determinant, leading to a preference for informal inbound OI modes. The findings were obtained using SEM and are discussed in line with the theoretical framework. Research limitations/implications Owing to the chosen context and sector of the empirical analysis, the research results may lack generalisability. Hence, new studies are proposed. Practical implications The paper includes implications for the development of informal inbound OI led by knowledge-driven approach. Originality/value This paper offers an empirical research to investigate knowledge-driven preferences in informal inbound OI modes.

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