Deciding on tax evasion – front line discretion and constraints

2015 ◽  
Vol 4 (2) ◽  
pp. 193-207 ◽  
Author(s):  
Karen Boll
Keyword(s):  
Public Administration ◽  
Tax Evasion ◽  
Design Methodology ◽  
Tax Administration ◽  
Front Line ◽  
Content Type ◽  
Revenue Collection ◽  
Set Up ◽  
Everyday Reasoning ◽  
The Individual

Purpose – The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors’ decisions about tax evasion. Design/methodology/approach – The paper presents ethnography of bureaucracy and field audits. The material stems from fieldwork conducted in the Central Customs and Tax Administration. Findings – The paper shows that the tax inspectors reason about tax evasion in a casuistic manner. They pay attention to similar cases and to particular circumstances of the individual cases. In deciding on tax evasion, the inspectors do not just administer the laws; they also enact a policy of fair-mindedness. Doing this they are constrained by time and man-powers, but also enabled by various organizational devices. Research limitations/implications – The tax inspectors that the author followed were carefully chosen and acted in accordance with procedures. The ethnography should be understood in relation to this set-up. Originality/value – The originality of the paper is that it shows that ethnography can open the territory of everyday reasoning in public administration. Also, it shows the discretionary room that any front line tax inspector navigates in. This is significant as revenue collection often is described as formal and dominated by a legal steering in which rules are univocal.

Value co-creation andco-production in the interaction between citizens and public administration

Kybernetes ◽  
2019 ◽  
Vol 49 (2) ◽  
pp. 313-331
Author(s):  
Nicola Capolupo ◽  
Gabriella Piscopo ◽  
Carmela Annarumma
Keyword(s):  
Natural Disasters ◽  
Public Administration ◽  
Theoretical Approach ◽  
Crisis Communication ◽  
Design Methodology ◽  
State Of The Art ◽  
The Other ◽  
Conference Paper ◽  
Content Type ◽  
The Individual

Purpose The aim of this paper is to address the value co-creation and co-production theories in public administration (P.A.) sector, particularly when public administration communicates with citizens during catastrophes, to provide a state of the art of the theoretical approach and its evolution. Design/methodology/approach Authors collected data between August and October 2017 from Scopus and Sciencedirect, looking for journals publications from 2010 to 2017, considering only articles containing in the abstract, title and keywords the following combinations: value co-creation AND P.A., value coproduction AND “P.A., crisis communication” AND “P.A.”. Findings By using three different keywords it appeared that the results of the individual topic contain results of all the other topics as well. It means that searching “value co-creation” AND “P.A.” appeared contributions of “value co-production” and “crisis communication” and vice-versa. The second reached result was to inscribe the theoretical approach of value co-creation into the interaction between citizens and public administration. Research limitations/implications Firstly, concentrating the research only on most recent articles from peer reviewed journals tends to exclude conference paper and other eventual contributions. Secondly, because the SLR has been conducted by searching with the keywords, only articles, which appeared in relation to the keywords connection in those databases, have been selected, excluding those papers closed to the themes, but classified under other terms. Originality/value This work value consists of trying to contextualize crisis communication during natural disasters in a theoretical context different from that which literature usually considers, i.e. value co-creation between public administration and citizens.

Do information technology (IT) capabilities affect hotel competitiveness?

2020 ◽  
Vol 11 (3) ◽  
pp. 447-460
Author(s):  
Nan Hua
Keyword(s):  
Design Methodology ◽  
Financial Data ◽  
Content Type ◽  
It Systems ◽  
Study Results ◽  
It Capabilities ◽  
The Usa ◽  
Lagged Effects ◽  
The Individual ◽  
Direct Measures

Purpose This paper aims to examine the impacts of IT capabilities on hotel competitiveness. Design/methodology/approach This study adapts and extends Hua et al. (2015) and O’Neill et al. (2008) by incorporating the specific measures of IT expenditures as proxies for the relevant IT capabilities to explore the impacts of IT capabilities on hotel competitiveness. Findings This study finds that expenditures on IT Labor, IT Systems and IT Websites exert different impacts on hotel competitiveness. In addition, IT capabilities exert both contemporary and lagged effects on hotel competitiveness. Originality/value This study is the first that uses financial data to capture direct measures of individual IT capabilities and tests the individual impacts of IT capabilities on hotel competitiveness from both contemporaneous and lagged perspectives. It uses a large same store sample of hotels in the USA from 2011 to 2017; as a result, the study results can be reasonably representative of the hotel population in the USA.

scholarly journals Whole community co-production: a full picture behind the successful COVID-19 response in S. Korea

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jungwon Yeo ◽  
Eun Sun Lee
Keyword(s):  
Public Administration ◽  
Public Service ◽  
Design Methodology ◽  
Theoretical Framework ◽  
Current Response ◽  
Content Type ◽  
Community Approach ◽  
Full Picture ◽  
Pandemic Response ◽  
Practical Implications

Purpose This study aims to examine and understand South Korea’s (S. Korea) COVID-19 response operations, a notable case for other countries to emulate, and suggest some practical implications for other countries struggling with coping with the current pandemic. Design/methodology/approach To examine the case, the authors propose a new theoretical framework based on concepts of the whole community approach in the emergency management field and on co-production in public administration studies, and use the theoretical framework to analyze the details of S. Korea’s whole community co-production for COVID-19 response. Findings The findings demonstrate that the successful pandemic response in S. Korea is attributable to a nationwide whole community co-production among multiple actors, including government, various industries, sectors, jurisdictions and even individual citizens, within and across relevant public service and public policy domains. Originality/value This study suggests a new theoretical framework, whole community co-production, which contributes to the conceptual advancement of co-production in the field of public administration and a whole community approach in the field of emergency and crisis management. The framework also suggests practical implications for other countries to integrate whole community coproduction that may transform current response operations to cope with COVID-19.

Using transfer learning for diabetic retinopathy stage classification

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Enas M.F. El Houby
Keyword(s):  
Diabetic Retinopathy ◽  
Transfer Learning ◽  
Grade Level ◽  
Design Methodology ◽  
Content Type ◽  
Stage Classification ◽  
Set Up ◽  
Retinal Fundus ◽  
Automated Methods

PurposeDiabetic retinopathy (DR) is one of the dangerous complications of diabetes. Its grade level must be tracked to manage its progress and to start the appropriate decision for treatment in time. Effective automated methods for the detection of DR and the classification of its severity stage are necessary to reduce the burden on ophthalmologists and diagnostic contradictions among manual readers.Design/methodology/approachIn this research, convolutional neural network (CNN) was used based on colored retinal fundus images for the detection of DR and classification of its stages. CNN can recognize sophisticated features on the retina and provides an automatic diagnosis. The pre-trained VGG-16 CNN model was applied using a transfer learning (TL) approach to utilize the already learned parameters in the detection.FindingsBy conducting different experiments set up with different severity groupings, the achieved results are promising. The best-achieved accuracies for 2-class, 3-class, 4-class and 5-class classifications are 86.5, 80.5, 63.5 and 73.7, respectively.Originality/valueIn this research, VGG-16 was used to detect and classify DR stages using the TL approach. Different combinations of classes were used in the classification of DR severity stages to illustrate the ability of the model to differentiate between the classes and verify the effect of these changes on the performance of the model.

Are the saving decision patterns of bank customers also clouded by psychological biases? Evidence from Ghana

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joseph Emmanuel Tetteh ◽  
Christopher Boachie
Keyword(s):  
Decision Making ◽  
Loss Aversion ◽  
Design Methodology ◽  
Weighted Least Squares ◽  
Least Squares Regression ◽  
Individual Decision ◽  
Content Type ◽  
Saving Decisions ◽  
The Individual ◽  
Practical Implications

PurposeThis paper attempts to investigate the influence of psychological biases on saving decision-making of bank customers in Ghana.Design/methodology/approachIt employs weighted least squares regression to test the effect of psychological biases on savings decisions of bank customers.FindingsThe findings show that all the nine psychological biases, namely mental accounting, availability, loss aversion, representativeness, anchoring, overconfidence, status quo, framing effect and disposition effect employed for the study have a significant influence on saving decision of bank customers. The results depict that psychological biases are entrenched in the saving pattern of bank customers in Ghana.Practical implicationsFor policy purposes, the study recommends that bank customers need to enhance their knowledge of psychological biases in order to improve their gains from savings, and not to fall prey to these prejudices. The satisfied customer is a dependable source of bank viability and survival.Originality/valueTo the best of the knowledge of the author, this study provides the first empirical evidence of the influence of psychological biases on saving decisions of bank customers in Ghana. The findings of this study will enhance knowledge on the influence of psychological biases on individual decision-making and will accentuate the fact that the individual is not an entirely rational being.

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.

Frameworks for consumers’ narratives in a changing marketplace

2017 ◽  
Vol 35 (7) ◽  
pp. 892-906
Author(s):  
David A. Gilliam ◽  
Teresa Preston ◽  
John R. Hall
Keyword(s):  
Design Methodology ◽  
Ground Level ◽  
Retail Banking ◽  
Content Type ◽  
Cultural Narrative ◽  
Banking Activity ◽  
Consumer Surveys ◽  
The Individual ◽  
The Impact ◽  
Practical Implications

Purpose Narratives are central to consumers’ understanding of brands especially during change. The financial crisis that began in 2008 offered a changing marketplace from which to develop two managerially useful frameworks of consumer narratives. The paper aims to discuss these issues. Design/methodology/approach Consumer focus groups, interviews with bankers and qualitative consumer surveys were used to gather consumers’ narratives about retail banking. The narratives were examined through frameworks from both the humanities and psychology (narrative identity). Findings The individual consumer narratives were used to create first a possible cultural narrative or bird’s eye view and later archetypal narratives of groups of consumers for a ground-level view of the changing marketplace. Research limitations/implications Like all early research, the findings must be examined in other contexts to improve generalizability. Practical implications The narrative results revealed the impact of change on consumers’ identities, views of other entities and retail banking activity to yield managerially actionable information for segmentation, target marketing, branding and communication. Originality/value Frameworks are developed for consumer narratives which are shown to be useful tools in examining consumers’ reactions to changing markets and in formulating marketing responses.

Excellence and gender

2015 ◽  
Vol 34 (1) ◽  
pp. 37-54 ◽  
Author(s):  
Farinaz Fassa
Keyword(s):  
Gender Equality ◽  
Common Good ◽  
Design Methodology ◽  
Local Level ◽  
National Level ◽  
Academic Careers ◽  
Content Type ◽  
And Gender ◽  
Set Up ◽  
Feminist Movements

Purpose – Discussing the Swiss case, the purpose of this paper is to examine how gender equality policies deal with the present requirements for scholars to be considered “excellent”. It aims to pinpoint the lines of tension or coherence between excellence, meritocracy and gender politics. Design/methodology/approach – In order to specify the norms of academic careers and their different renditions, the author draws on two studies (at local and national levels) to illustrate where the changes and resistances are taking place. Findings – The translations of a number of demands of feminist movements into the policies set up to favour equality between the sexes may combine to challenge the norms of academia as a gendered realm. Nevertheless, without strong pressure from feminists at local level and the conduct of research pursuing the enterprise of deconstructing norms, top-down policies may prove less “corrective” than affirmative action. This pressure is not only useful to build gender equality in science but also to broaden the spectrum of knowledge that can become a common good. Research limitations/implications – As neither the names nor the positions of the experts who select the candidates at national level are made public, we had to opt for other, less satisfactory means. Originality/value – The originality of the paper lies in the link made between the enhancements brought by Equalities policies and the changes they bring. It attempts to bring to light the extent to which gender equality policies conform to the neo-managerial order or challenge its norms to build a world that is more just.

scholarly journals An economic theory of Islamic finance

2017 ◽  
Vol 9 (2) ◽  
pp. 117-132 ◽  
Author(s):  
Mabid Ali Al-Jarhi
Keyword(s):  
Design Methodology ◽  
Islamic Finance ◽  
Economic Systems ◽  
Monetary Reform ◽  
Content Type ◽  
Reform Agenda ◽  
Banking And Finance ◽  
Economic Rationale ◽  
Islamic Economic ◽  
Set Up

Purpose This paper aims to provide an economic rationale for Islamic finance. Design/methodology/approach Its methodology is simple. It starts with listing the contributions to economic analysis relevant to the required rationale in the theories of banking, finance, price, money and macroeconomics, to identify the main rationale for Islamic finance. A concise description of the author’s model for an Islamic economic system, within which Islamic finance can be operational, is provided. Findings The paper finds distinct advantages of Islamic finance, when properly applied within the author’s model. Islamic finance can therefore be a candidate as a reform agenda for conventional finance. It opens the door for significant monetary reform in currently prevalent economic systems. Research limitations/implications The first limitation of the paper is that the distinct benefits of Islamic finance are all of macroeconomic types which are external to Islamic banking and finance institutions. They are therefore not expected to motivate such institutions to apply Islamic finance to the letter, without regulators interference to ensure strict application. The second limitation is the necessity to set up enabling institutional and regulatory arrangements for Islamic finance. Originality/value The results are unique as they challenge the received doctrine and provide non-religious rationale for Islamic finance.

Carousel fraud in terms of price manipulation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cecília Olexová ◽  
Milan Husťák ◽  
František Sudzina
Keyword(s):  
Tax Evasion ◽  
Design Methodology ◽  
Negative Impact ◽  
Point Of View ◽  
Legal Cases ◽  
Content Type ◽  
Price Manipulation ◽  
Legal Texts ◽  
Tax Fraud ◽  
Insight Into

Purpose The purpose of this paper is to analyse the effects of carousel fraud on the average price of goods, as one of the negative economic aspects of carousel fraud. Design/methodology/approach This paper is primarily based on the description of selected legal cases and the modus operandi of carousel fraud, the analysis of legal texts (legislation and judgments of courts) and the discussion, from the point of view of price manipulation. Findings The results of the analysis specify the negative impact of carousel fraud in the form of the distortion of reported average prices and suggest that the authorities should monitor usual or fair prices to detect cases where there is a risk of carousel fraud. Originality/value This paper brings new insight into the issue of carousel frauds by understanding the principle of carousel fraud, the motives for it, and the possibilities for detecting this type of tax fraud, which is necessary to prevent tax evasion and to preserve a state’s income.

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