scholarly journals Tax climate manipulation on individual tax behavioural intentions

2019 ◽  
Vol 20 (3) ◽  
pp. 230-242
Author(s):  
K-Rine Chong ◽  
Yusniyati Yusri ◽  
Aslam Izah Selamat ◽  
Tze San Ong
Keyword(s):  
Tax Evasion ◽  
Policy Implications ◽  
Self Report ◽  
Full Time ◽  
Manipulation Check ◽  
Content Type ◽  
Postgraduate Students ◽  
Behavioural Intentions ◽  
Voluntary Compliance ◽  
Climate Manipulation

Purpose The purpose of this paper is to extend the slippery slope framework by exploring different dimensions of compliance quality and tax minimisation under different tax climate manipulation by groups. Design/methodology/approach The authors run a random assignment of tax climate manipulations through questionnaire with 301 usable data collected from the full-time postgraduate students, employed individuals and self-employed individuals. Manipulation check and results are generated via multivariate analysis of variance. Findings The results confirm the biggest impact of synergistic climate on voluntary compliance, and small to medium impact of antagonistic climate on tax evasion across three groups. Research limitations/implications The manipulation of this research is constrained with two treatments in addition to the common pitfall of social desired responses of self-report. Practical implications Theoretically, this study empirically explores tax minimisation dimensions and provides new insights that only illegal tax minimisation is at maximum under the prevailing negative antagonistic climate, but not for legal tax minimisation. Second, the effect of tax climate represented by trust and power on enforced compliance is minimal, as compared to the strong effect of positive synergistic climate on voluntary compliance. As for policy implications, possible guidelines and interventions are outlined to policy makers which would lead to a better quality of compliance behaviour. Originality/value This study operationalises and manipulates tax climate from perceptions of trust, legitimate power and coercive power. It also further affirms the prior inconsistent findings in respect of tax behavioural intentions due to sampling group and cultural differences.

scholarly journals Sustainability level, corruption and tax evasion: a cross-country analysis

2016 ◽  
Vol 23 (2) ◽  
pp. 328-348 ◽  
Author(s):  
Hichem Khlif ◽  
Achraf Guidara ◽  
Khaled Hussainey
Keyword(s):  
Tax Evasion ◽  
Design Methodology ◽  
Policy Implications ◽  
Content Type ◽  
Global Competitiveness ◽  
Country Analysis ◽  
Cross Country ◽  
The Relationship ◽  
Global Competitiveness Report

Purpose This paper aims to examine the relationship between the level of sustainability and tax evasion and test whether the level of corruption moderates such a relationship. Design/methodology/approach The sample consists of 65 developed and developing countries. Tax evasion is measured using a macro indirect approach used by Schneider et al. (2010). The sustainability level and corruption variables are collected from The Global Competitiveness Report for 2012-2013. Findings This study finds that the level of tax evasion is negatively associated with the level of sustainability (overall score and social and environmental score) and the quality of infrastructure. When we distinguish between low- and high-corruption countries, we find that this negative association is significant for low-corruption countries and insignificant for high-corruption countries. These results imply that the level of corruption may reduce the tendency of individuals in a given state to accept and trust their government in general and comply with the tax rules in particular. Originality/value Our empirical findings have policy implications for governments with high levels of tax evasion, as they highlight the importance of states’ engagements towards their citizens in reducing tax evasion.

The Bake Collective – making a delicious difference

2018 ◽  
Vol 8 (1) ◽  
pp. 1-28
Author(s):  
Zoha A. Karmali ◽  
Meena Galliara ◽  
Manjari Srivastava
Keyword(s):  
Social Entrepreneurship ◽  
Social Enterprise ◽  
Subject Area ◽  
Social Enterprises ◽  
Full Time ◽  
Growth Strategies ◽  
Social Entrepreneurs ◽  
Content Type ◽  
Postgraduate Students ◽  
Start Up

Subject area Social Entrepreneurship. Study level/applicability This case study can be used on the module on introduction to social entrepreneurship for postgraduate students specializing in Social Entrepreneurship or Social Work. Case overview This case explores the difference between social entrepreneurship and idealism. It captures the journey of Charlene Vaz and Kavita Gonsalves, two passionate young women, who formed “The Bake Collective” (TBC). Kavita and Charlene are both full-time employees, who spend their weekends and evenings running TBC and through bake sells raise funds for supporting social causes. The women have been able to get a teacher hired for differently abled children, provide water purifiers to victims of the Nepal earthquake, furnish a classroom in a school for less privileged children and provide teaching material for schools in over 400 villages in the State of Maharashtra in India. The case highlights the power of volunteering for a cause that can result in developing a social enterprise. It helps to unfold the steps undertaken to kick-start the cause as well as the risks involved in the start-up stage. It also discusses the measures that can be taken to mitigate the risks in the start-up phase and the ways by which social entrepreneurs can scale and grow their programme. Expected learning outcomes From this case, students will learn about the factors that lead to the germination of a social enterprise and identify characteristics of social entrepreneurs. They will be able to understand critical factors required to sustain start-up enterprises. The case will also enable students to explore systems and processes that need to be designed to sustain the start-up phase. Further, the case will help students to brainstorm on growth strategies for social enterprises. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes. Subject code CSS 3: Entrepreneurship.

Financial crime, corruption and tax evasion: a cross-country investigation

2018 ◽  
Vol 21 (4) ◽  
pp. 545-554 ◽  
Author(s):  
Ines Amara ◽  
Hichem Khlif
Keyword(s):  
Money Laundering ◽  
Tax Evasion ◽  
Design Methodology ◽  
Positive Relationship ◽  
Policy Implications ◽  
Financial Crime ◽  
Content Type ◽  
Financial Crimes ◽  
Cross Country ◽  
The Relationship

Purpose This paper aims to examine the relationship between the financial crime and tax evasion and tests whether corruption moderates such a relationship. Design/methodology/approach Tax evasion measure is based on Schneider et al. (2010). Financial crime is collected from Basel anti-money laundering (AML) report. Findings Using a sample of 120 countries, the authors find that the level of financial crime is positively associated with tax evasion. When testing for the moderating effect of corruption, they document that the positive relationship between financial crime and tax evasion is more pronounced for high corrupt environments. Originality/value The findings have policy implications for governments aiming to combat tax evasion and financial crimes.

scholarly journals Perceived systems intelligence and performance in organizations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Juha Törmänen ◽  
Raimo P. Hämäläinen ◽  
Esa Saarinen
Keyword(s):  
Learning Organizations ◽  
Self Report ◽  
Personnel Development ◽  
Full Time ◽  
Evaluation Tool ◽  
Content Type ◽  
The Usa ◽  
The Individual ◽  
Systems Intelligence ◽  
Study Performance

Purpose This study aims to introduce the perceived systems intelligence (SI) inventory, developed based on the earlier published self-report SI inventory (Törmänen et al., 2016). It can be used together with earlier managerial level tools for building a learning organization and included in general 360-style evaluations in personnel development. Design/methodology/approach The inventory is validated with confirmatory factor analysis with a model based on the self-report SI inventory, using data from full-time used employees and managers in the USA and UK. Perceived SI factor scores are correlated with the perceived study performance of the individual. Findings The perceived SI inventory is found to have good factorial validity, and it correlates strongly with evaluations of perceived study performance. Managers perceived high in performance are also found to score high in perceived SI. Perceived SI does not depend on gender, age, organization size or industry. Originality/value The perceived SI inventory is the first personnel level peer evaluation tool suggested for developing learning organizations. The new inventory makes peer evaluations possible and provides a new grassroots level tool for personnel development programs in learning organizations.

Using jigsaw method to enhance the learning of research and consultancy techniques for postgraduate students

2017 ◽  
Vol 24 (6) ◽  
pp. 1081-1091 ◽  
Author(s):  
Ann Tit Wan Yu
Keyword(s):  
Student Perceptions ◽  
Research Methods ◽  
Teaching And Learning ◽  
Learning Activity ◽  
Small Data ◽  
Full Time ◽  
Content Type ◽  
Postgraduate Students ◽  
Feedback Questionnaire ◽  
Jigsaw Method

Purpose Students find courses in research methods delivered by lectures, both difficult and boring. The purpose of this paper is to provide empirical research on another teaching and learning method, jigsaw method, to three groups of postgraduate students over three academic years. Design/methodology/approach The fifth topic of the course, qualitative research methods, was selected for implementation of the jigsaw class. The students completed a feedback questionnaire after classes to express their opinions and comments on the new method. Descriptive statistics and content analysis were used to test these data. Findings The students believed that the jigsaw method is an innovative teaching and learning activity and were generally satisfied with the process and the execution. They stated that participation was a valuable experience which enabled them to share knowledge with other classmates and gain a better understanding of the subject. Further improvements were also proposed by the students. Research limitations/implications First, the analysis of the implementation of the jigsaw methods is based on student perceptions rather than objective measures of learning gains. Second, the classes for full-time postgraduate students are relatively small. Data were collected, therefore, over three academic years to provide enough valid responses for analysis. Originality/value The research may be regarded as pioneering in relation to jigsaw classes for teaching and learning research methods in postgraduate course. The findings provide confidence to architecture, engineering and construction (AEC) academics to incorporate jigsaw methods in their courses. The results of this study provide useful information for AEC lecturers assisting them to design their classes using jigsaw methods.

scholarly journals Indicators to prevent university drop-out and delayed graduation: an Italian case

2019 ◽  
Vol 12 (2) ◽  
pp. 230-249
Author(s):  
Anna Bussu ◽  
Claudio Detotto ◽  
Laura Serra
Keyword(s):  
Individual Characteristics ◽  
Environmental Indicators ◽  
Drop Out ◽  
Policy Implications ◽  
Research Quality ◽  
Full Time ◽  
Teaching And Research ◽  
Content Type ◽  
Undergraduate Programme ◽  
The Impact

Purpose Research on the association between individual characteristics of undergraduate students, drop-out and delayed graduation is still evolving. Therefore, further evidence is required. The paper aims to discuss this issue. Design/methodology/approach This paper reports on an empirical study examining the relationship between students’ individual characteristics and delayed graduation. The analysis is based on a sample of 1,167 students who have registered on and have completed a full-time undergraduate programme in Italy. Using a Probit model, the findings document the individual, background and environmental indicators that play a role in explaining delayed graduation. Findings The study observes that students who commute to university perform better than those residing on campus. Other factors increasing the probability of completing the undergraduate programme on time include individual characteristics (e.g. gender and age), student background (family income, education), institutional environment (teaching and research quality) and student satisfaction. Finally, some policy implications are discussed. Social implications A direct policy implication of these findings is that supporting academic staff in order to enhance their performance in both research and teaching has a positive effect on the performance of the students. Originality/value This paper contributes to the debate on the impact of institutional quality on students’ performance, aiming to address the question of balance between teaching and research orientation.

scholarly journals The impact of relational demography and communication apprehension on follower perceptions of leader–follower relationships in the hospitality industry

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joy Jones-Carmack ◽  
Noel Criscione-Naylor
Keyword(s):  
Hospitality Industry ◽  
Communication Apprehension ◽  
Self Report ◽  
Full Time ◽  
Content Type ◽  
Situational Characteristics ◽  
Follower Perceptions ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications

PurposeThe paper aims to clarify the multivariate effects of follower communication apprehension (CA) and demographic dissimilarity on follower perceptions of the leader–follower relationship quality (i.e. measured by leader–member exchange (LMX) theory). This study examined the possible mediating effects of follower CA on the relationship between demographic dissimilarity and LMX.Design/methodology/approachResearch was collected from self-report ratings of one member of the dyad; several proactive techniques were utilized to reduce common method variance in the development and administration of the survey instrument. In total, 260 (N = 260) full-time hospitality industry employees participated in the study.FindingsThe results of this study indicate demographic dissimilarity has minimal effect on LMX and CA. However, the results indicated that follower CA was negatively related to follower perceptions of LMX quality. In addition, the results indicated that tenure working with the supervisor was negatively related to follower CA and positively related to follower perceptions of LMX quality.Research limitations/implicationsResearch results may lack generalizability, and causality cannot be confirmed. Future studies utilizing longitudinal designs and/or data collected from each member of the dyad may provide support for current findings.Practical implicationsThis paper includes implications for understanding how situational characteristics influence follower CA and perceptions of LMX to encourage supervisors to increase communication with new subordinates, especially during the organizational acculturation process, thus reducing turnover. Furthermore, the significant relationship between age dissimilarity and CA offers practical implications for managing and celebrating generational differences in the workplace and bridging the gap between generations by maximizing communication between supervisors and subordinates. Communication is an essential consideration in the hospitality industry linked to creativity, relationship building and enhanced service experiences. Ultimately, this paper provides guidance for leaders to build sustainable, positive relationships with subordinates through more effective communication and build more inclusive service-based organizations.Originality/valueThis paper contributes to communication and leadership management practices by addressing four major problems: (1) limited research on situational characteristics that inhibit LMX quality, (2) limited research on communication variables as antecedents to LMX, (3) minimal research on the relationship between CA and LMX and (4) non-existent research on CA as a mediating variable in the relationship between demographic dissimilarity and LMX.

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.

Antecedents of organizational politics perceptions in Kuwait business organizations

2007 ◽  
Vol 17 (4) ◽  
pp. 234-247 ◽  
Author(s):  
Ali H. Muhammad
Keyword(s):  
Financial Services ◽  
Organizational Politics ◽  
Self Report ◽  
Hierarchical Level ◽  
Full Time ◽  
Business Organizations ◽  
Work Context ◽  
Content Type ◽  
Higher Power ◽  
Practical Implications

PurposeThis paper aims to examine three sets of antecedents of organizational politics perceptions: organizational antecedents, job work context antecedents, and personal antecedents.Design/methodology/approachSurvey data were collected from 206 full‐time Arab employees of seven Kuwaiti companies and four industries (financial services, investment, real estate, and communication).FindingsResults of multiple regression analysis showed job/work context factors and hierarchical level to be significant predictors of perceptions of organizational politics. However, contrary to the findings of previous research, formalization and centralization did not have a significant effect on organizational politics perceptions.Research limitations/implicationsThe potential for common method variance that may be associated with the use of a single source, self‐report methodology of data collection represents a limitation.Practical implicationsThe study is very useful in raising the level of awareness of managers, at various levels of the organization, of the potential consequences of their political behavior to their employees.Originality/valueThis study expands such research on organizational politics in a different cultural setting, one that is characterized by lower individualism and higher power distance.

Political connections, corruption and tax evasion: a cross-country investigation

2019 ◽  
Vol 26 (2) ◽  
pp. 401-411 ◽  
Author(s):  
Hichem Khlif ◽  
Ines Amara
Keyword(s):  
Tax Evasion ◽  
Design Methodology ◽  
Tax Compliance ◽  
Policy Implications ◽  
Political Connections ◽  
Political Connection ◽  
Content Type ◽  
Cross Country

Purpose This paper aims to examine the association between political connections and tax evasion and test whether corruption level affects this relationship. Design/methodology/approach Tax evasion measure is based on Schneider et al. (2010), while country’s political connection trend is based on Faccio (2006). Findings Using a sample of 35 countries, the authors document that political connections are positively associated with tax evasion and this relationship becomes stronger for high corrupt environment. Originality/value The findings have policy implications for countries aiming to combat tax evasion as political connection trends in one country reduce the level of tax compliance. In addition, political connections and corruption play a complimentary role in increasing tax evasion practices.

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