A conceptual framework of tax knowledge

2019 ◽  
Vol 27 (6) ◽  
pp. 823-839 ◽  
Author(s):  
Marina Bornman ◽  
Pusheletso Ramutumbu
Keyword(s):  
Conceptual Framework ◽  
Relevant Literature ◽  
Tax Compliance ◽  
Future Research ◽  
Small Business Owners ◽  
Content Type ◽  
Tax Education ◽  
Education Outreach ◽  
Structured Approach ◽  
Compliance Behaviour

Purpose This paper aims to develop a conceptual framework of tax knowledge that can be used to analyse and discuss tax knowledge as a factor influencing tax compliance. Design/methodology/approach Relevant literature was sourced using keywords pertaining to tax knowledge to identify the constructs of the framework. Thereafter, secondary interview data on small business owners’ tax challenges were thematically analysed to test the proposed framework. Findings Three elements of tax knowledge were identified, namely, general, procedural and legal tax knowledge. General tax knowledge relates to a need to have a fiscal awareness; procedural tax knowledge refers to understanding tax compliance procedures; and legal tax knowledge pertains to a need to understand regulations. Practical implications The proposed framework may assist future research in providing a structured approach for assessing tax knowledge as a factor influencing tax compliance. The framework may also assist tax authorities in designing targeted tax education outreach programmes for taxpayers and improve their understanding of taxpayer behaviour to influence the compliance behaviour of its taxpayer population. Originality/value An acceptable and specific measurement of tax knowledge as a factor of tax-compliance behaviour has been proposed and tested as a tool for analysing and discussing taxpayers’ knowledge variables.

Community marketing: serving the base of the economic pyramid sustainably

2015 ◽  
Vol 36 (4) ◽  
pp. 40-47 ◽  
Author(s):  
Rakhi Thakur
Keyword(s):  
Conceptual Framework ◽  
Financial Services ◽  
Local Community ◽  
Relevant Literature ◽  
Community Networks ◽  
Future Research ◽  
Content Type ◽  
Antecedents And Consequences ◽  
Community Marketing

Purpose – The purpose of this paper is to acknowledge the importance of community networks in distribution of services and to present a conceptual framework outlining the antecedents and consequences of community marketing. Developing countries represent large untapped markets at the bottom of economic pyramid which is not serviced by conventional products using traditional marketing channels. Organisations are increasing looking at involving local community and broad range of partners called “Community Marketing” in this paper as a viable channel to expand their market by reaching out to this segment. Design/methodology/approach – The methodology for this paper involves in-depth study of the relevant literature on role of community networks and highlighting the noteworthy findings of other researchers. Although role of community networks has been widely studied in consumer goods, little has been researched on services. The study draws from cases of mobile financial services in India to develop a framework. Findings – The findings include the conceptual framework and the pre-requisites for adoption of community marketing for achieving business sustainability. Originality/value – This paper presents the framework and the steps pertaining to community marketing that can be adopted by organisations to reach out to a large under-served market at the base of economic pyramid. This paper synthesises extant knowledge on the subject and provides a foundation for future research by building a discussion on construct’s domain and developing research propositions.

Private ethical fund investors across countries and time: a survey-based review

2015 ◽  
Vol 7 (4) ◽  
pp. 379-411 ◽  
Author(s):  
Anett Wins ◽  
Bernhard Zwergel
Keyword(s):  
Keyword Search ◽  
Relevant Literature ◽  
Future Research ◽  
Socially Responsible ◽  
Screening Criteria ◽  
Content Type ◽  
Responsible Investment ◽  
Private Investors ◽  
Ethical Funds ◽  
Fund Portfolio

Purpose – This paper aims to provide an overview of the literature to point out similarities and differences among private ethical investors across countries and time. Over the past three decades, many surveys have been conducted to advance the understanding of the demographic characteristics, motivation and morals of private ethical investors across countries and time. To date, the survey-based evidence on private investors into ethical funds is geographically rather segmented, and the research questions are fairly diverse. This permits only very temporally or regionally selective conclusions. Thereby, the authors identify interesting topics for future research. Design/methodology/approach – To identify the relevant literature for our review, the authors carried out a structured Boolean keyword search using major library services and databases. Findings – When questions about negative screening criteria are presented in a direct investment context, the consensus of private ethical investors “worldwide” (on average) is that social screening issues are most important, followed by ecological and moral topics. The percentage of ethical funds in the fund portfolio of the average private ethical investor in Europe seems to increase when the investor exhibits high degrees of pro-social attitudes and perceived consumer effectiveness. European private ethical investors are of the opinion that ethical funds perform worse but are less risky than conventional funds. Practical implications – The authors make suggestions on how investment companies should design their funds so that they can attract more socially responsible investors. Originality/value – The paper is of particular value because it focuses on private investors in the fast growing retail market of socially responsible investment funds.

Determinants of the firm performance of returnee entrepreneurs in Somalia: the effects of external environmental conditions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamed-Abdullahi Mohamed ◽  
Asmat-Nizam Abdul-Talib ◽  
AfifahAlwani Ramlee
Keyword(s):  
Firm Performance ◽  
Conceptual Framework ◽  
Empirical Studies ◽  
Theoretical Background ◽  
Future Research ◽  
African Countries ◽  
Content Type ◽  
Somali Diaspora ◽  
Post Conflict ◽  
Perceived Environmental Uncertainty

Purpose This study aims to examine the role of returning Somali diaspora entrepreneurs on firm performance and their perceived environmental obstacles. Design/methodology/approach The paper draws on a broad literature review and covers a theoretical background to develop a research framework. It presents several propositions to be empirically tested to determine the influence of returnee entrepreneurs’ success and the challenges they face in the process. Findings The paper offers an overview of how Somali diaspora returnee entrepreneurs can use their resources to succeed in their business and the possible environmental uncertainties that could hinder them. The study highlights some under-researched areas and provides future research directions. Research limitations/implications A research investigation is needed to test the proposed conceptual framework empirically. Further research is also recommended to use other predictors when investigating the perceived environmental uncertainty faced by returnee entrepreneurs. Practical implications In the diaspora entrepreneurship literature, returnee entrepreneurs in post-conflict African countries did not get enough attention. Hence, the study will contribute theoretically to the literature. Originality/value The paper provides a conceptual framework that will help understand returnee entrepreneurs in post-conflict states in Africa, paving the way for empirical studies on the topic.

Mainstreaming pre-manufactured offsite processes in construction – are we nearly there?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joseph Kwame Ofori-Kuragu ◽  
Robert Osei-Kyei
Keyword(s):  
Construction Industry ◽  
Relevant Literature ◽  
Future Research ◽  
Content Type ◽  
Technical Paper ◽  
Sustainable Systems ◽  
Technology Firms ◽  
Current State ◽  
Academic Publications ◽  
The Subject

Purpose The purpose of this paper is to explore the current state of popular modern methods of construction (MMC) and pre-manufactured construction in the construction industry and propose a framework for future implications for practice and future research. Design/methodology/approach This technical paper is based on a narrative review of the extant literature on the subject. First, the Scopus search engine was used to retrieve relevant papers on MMC, offsite and pre-manufactured construction. Second, institutional literature such as reports by industry professional and trade bodies, literature from leading technology firms and contractors with experience of MMC were extracted. These two strands of literature were synthesised and a comprehensive discussion on the topic was provided. Findings Results show that journal publications on MMC and pre-manufactured construction have increased in the past decade. The paper found significant advances in the development of premanufactured and offsite construction approaches with many benefits. Offsite and pre-manufactured construction are viable and sustainable systems currently suitable for wider adoption as the mainstream construction method. Research limitations/implications This technical paper based on an integrative review of relevant literature could have benefitted from interviews of professionals with experience of offsite and pre-manufacture techniques and from wider availability of current academic publications on the subject. Validation of the framework has not been undertaken. Originality/value Not much-published work has been undertaken on the current state of development globally and the viability of these construction approaches. This paper evaluates evidence from academic and industry sources to address this gap. A framework has been developed which can help the industry’s industrialisation drive.

Contrasting supply chain traceability and supply chain visibility: are they interchangeable?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vivek Roy
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Information Sharing ◽  
Design Methodology ◽  
Relevant Literature ◽  
Future Research ◽  
Critical Element ◽  
Effective Management ◽  
Chain Management ◽  
Content Type

PurposeSupply chain traceability and supply chain visibility have become a critical element for the effective management of contemporary complex supply chains. At their core is information sharing, which has been acknowledged as a key prerequisite for logistics and supply chain performance, but whose notional underpinnings have not been delineated fully, leading to interchangeable deployment of these terms. Addressing the shortcoming, this paper aims to establish a contrast between the two notions.Design/methodology/approachDrawing from systematic review protocols, a multi-disciplinary review scope is constructed wherein the synthesis is strategized to primarily channel implications for the scholarship of logistics and supply chain management. The review is aimed at addressing two research objectives: (1) how the notions of traceability and visibility in supply chain management develop contrast in terms of their thematic emphasis and (2) to attain an integrative understanding of the notional convergence and divergence between supply chain traceability and visibility for raising strategic recommendations.FindingsThe review outcomes help contrast both the convergence and the divergence between traceability and visibility in the supply chain environment, and the differentiated but fundamental role that information sharing plays within these notions to outline why they are not interchangeable.Originality/valueThe originality of the findings lies in the conceptual synthesis of the relevant literature from both technological and non-technological perspectives to ultimately draw logistics and supply chain management implications. The review also points out key strategic considerations to demarcate the notional boundaries of traceability and visibility in future research.

scholarly journals Helping auditors identify deception through psycholinguistics

2018 ◽  
Vol 25 (4) ◽  
pp. 1062-1076 ◽  
Author(s):  
Rebecca Nicolaides ◽  
Richard Trafford ◽  
Russell Craig
Keyword(s):  
Oral Language ◽  
Research Agenda ◽  
Relevant Literature ◽  
Bibliographic Databases ◽  
Future Research ◽  
Content Type ◽  
Fraud Risk ◽  
Critical Elements ◽  
Future Research Agenda ◽  
Wide Range

Purpose This paper reviews an array of psycholinguistic techniques that auditors can deploy to explore written and oral language for signs of deception. The review is drawn upon to propose some elements of a forward research agenda. Design/methodology/approach Relevant literature across several disciplines is identified through keyword searches of major bibliographic databases. Findings The techniques highlighted have considerable potential for use by auditors to identify audit contexts which merit closer audit investigation. However, the techniques need further contextual empirical investigation in audit contexts. Seven specific propositions are presented for empirical testing. Originality/value This paper assembles literature on deceptive communication from a wide range of disciplines and relates it to the audit context. Auditors’ attention is directed to potential linguistic signals of fraud risk, and opportunities for future research are suggested. The paper is consciousness-raising, has pedagogic purpose and suggests critical elements for a future research agenda.

scholarly journals Transformative service research: a conceptual framework based on consumer's perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Veronica Ungaro ◽  
Laura Di Pietro ◽  
Maria Francesca Renzi ◽  
Roberta Guglielmetti Mugion ◽  
Maria Giovina Pasca
Keyword(s):  
Conceptual Framework ◽  
Well Being ◽  
Service Research ◽  
Future Research ◽  
Bottom Line ◽  
Content Type ◽  
Consumer Perspective ◽  
Social Environmental ◽  
The Relationship ◽  
Depth Interviews

PurposeThis study aims to investigate the consumer's perspective regarding the relationship between services and well-being, contributing to the knowledge base in transformative service research (TSR). More specifically the aim was to understand consumers' perceptions of the relationship between services and well-being and their views about how companies can contribute (directly and/or indirectly) to achieve the well-being.Design/methodology/approachTo reach the research aim, the study adopts an explorative inductive design, carried out through a qualitative approach and grounded in 30 in-depth interviews with consumers.FindingsService sustainability represents the fundamental characteristic that determines the service ability to be transformative, requiring the implementation of the triple bottom line dimensions: social, environmental and economic. It emerged that, in the consumer's mind, the service categories that present a stronger relationship between service and well-being are as follows: healthcare, financial and transport.Originality/valueThe paper proposes a conceptual framework to describe the consumer perspective of the services' transformative role in promoting well-being, providing a theoretical lens for conducting future research and continuing to expand transformative service research (TSR).

scholarly journals The Elements of Conceptual Model Goods and Services Tax Registered Persons in Malaysia

2018 ◽  
Vol 2 (2) ◽  
pp. 65-69
Author(s):  
Lee Heng Liang ◽  
Mohd Norfian Alifiah ◽  
Loo Ern Chen
Keyword(s):  
Conceptual Framework ◽  
Conceptual Model ◽  
Tax Compliance ◽  
Economic Factors ◽  
Tax Structure ◽  
Tax Rate ◽  
Structure System ◽  
Sociological Factors ◽  
Goods And Services ◽  
Compliance Behaviour

Goods and Services Tax (GST) system was implemented on the 1st April 2015 in Malaysia.  Like many others tax administration, tax compliance has been a major concern to the Royal Malaysia Customs Department (RMCD) (Zainol et al., 2015).  The issue of tax non- compliance such as over claiming of input tax, not issuing tax invoices, and under declaring output tax by the registered persons induced this study.  Thus, this study seeks to establish the determinant factors that may influence the tax compliance behaviour of GST registered person in Malaysia.  This study also attempts to propose a conceptual framework GST tax compliance behaviour by integrating economic factors such as tax structure system of GST tax rate, audit, penalty/fine, and psychological and sociological factors like attitude towards GST and GST tax knowledge.

The effects of network neutrality on the incentive to discriminate, invest, and innovate: a literature review

Info ◽  
2016 ◽  
Vol 18 (3) ◽  
pp. 42-57 ◽  
Author(s):  
Daeho Lee ◽  
Dong-Hee Shin
Keyword(s):  
Design Methodology ◽  
Relevant Literature ◽  
Future Research ◽  
The Internet ◽  
Network Neutrality ◽  
Research Directions ◽  
Content Type ◽  
Economic Background ◽  
Future Research Directions ◽  
Do So

Purpose The purpose of this study is to categorize network neutrality according to its issues under debate and assess the state of the debate based on such organization. In addition, the study discusses the reasons that network neutrality is so difficult to solve and the future research directions that would do so. Design/methodology/approach This study presents a critical review of the current network neutrality issues and summarizes the economic background of each position in the debate. The relevant literature is organized by issue to examine the reasons that the network neutrality debate is so difficult to solve and determine the further study required to solve it. Findings An analysis of the relevant literature suggests that the proponents and opponents of network neutrality disagree on the best methods of developing the Internet. Therefore, future research and regulatory and practitioners’ applications would greatly benefit from a comprehensive review of that literature. Originality/value Network neutrality regulation is receiving increased attention because the development and significant influences of the Internet are becoming more apparent.

scholarly journals Customer experience challenges: bringing together digital, physical and social realms

2018 ◽  
Vol 29 (5) ◽  
pp. 776-808 ◽  
Author(s):  
Ruth N. Bolton ◽  
Janet R. McColl-Kennedy ◽  
Lilliemay Cheung ◽  
Andrew Gallan ◽  
Chiara Orsingher ◽  
...  
Keyword(s):  
Conceptual Framework ◽  
Social Presence ◽  
Dimensional Space ◽  
New Technology ◽  
Three Dimensional ◽  
Customer Experience ◽  
Service Robots ◽  
Service Research ◽  
Future Research ◽  
Content Type

PurposeThe purpose of this paper is to explore innovations in customer experience at the intersection of the digital, physical and social realms. It explicitly considers experiences involving new technology-enabled services, such as digital twins and automated social presence (i.e. virtual assistants and service robots).Design/methodology/approachFuture customer experiences are conceptualized within a three-dimensional space – low to high digital density, low to high physical complexity and low to high social presence – yielding eight octants.FindingsThe conceptual framework identifies eight “dualities,” or specific challenges connected with integrating digital, physical and social realms that challenge organizations to create superior customer experiences in both business-to-business and business-to-consumer markets. The eight dualities are opposing strategic options that organizations must reconcile when co-creating customer experiences under different conditions.Research limitations/implicationsA review of theory demonstrates that little research has been conducted at the intersection of the digital, physical and social realms. Most studies focus on one realm, with occasional reference to another. This paper suggests an agenda for future research and gives examples of fruitful ways to study connections among the three realms rather than in a single realm.Practical implicationsThis paper provides guidance for managers in designing and managing customer experiences that the authors believe will need to be addressed by the year 2050.Social implicationsThis paper discusses important societal issues, such as individual and societal needs for privacy, security and transparency. It sets out potential avenues for service innovation in these areas.Originality/valueThe conceptual framework integrates knowledge about customer experiences in digital, physical and social realms in a new way, with insights for future service research, managers and public policy makers.

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