TAX MORALE AND SOCIAL BUSINESS IN MEXICO

2020 ◽  
Vol 25 (02) ◽  
pp. 2050011
Author(s):  
ROBERTO FUENTES-CONTRERAS ◽  
ALEJANDRO MUNGARAY-LAGARDA ◽  
MARTIN RAMIREZ-URQUIDY
Keyword(s):  
Public Expenditure ◽  
Traditional Approach ◽  
Intrinsic Value ◽  
Tax Compliance ◽  
Business Owners ◽  
Social Programs ◽  
Social Business ◽  
Tax Morale ◽  
The Social ◽  
Focus Question

This research presents empirical results about the importance of tax morale in the probability of tax compliance in social businesses. It highlights the relevance of increasing the intrinsic value to the social business owner on paying taxes, instead of the traditional approach of increasing punishment, to reduce non-compliance. The paper suggests changing the focus question from “Why don’t they pay taxes?” to “Why, despite the low probability of being punished for not paying taxes, do some social business owners comply with their tax contribution?”. The main results of the research point out that factors such as public expenditure in economic development increases the probability of tax compliance in social businesses, whereas public expenditure in social programs decreases this probability.

The Social Business and Entrepreneurship Competences Interface

2015 ◽  
Vol 41 (2) ◽  
pp. 64-78
Author(s):  
Vytautas Kvieska
Keyword(s):  
Social Business ◽  
The Social

Children of the Celtic Tiger during the Economic Crisis: Ireland

2017 ◽  
Author(s):  
Bertrand Maître
Keyword(s):  
Affordable Housing ◽  
Public Expenditure ◽  
Celtic Tiger ◽  
Fiscal Adjustment ◽  
The Social ◽  
Social Transfers ◽  
Tax And Transfer System ◽  
Household Incomes ◽  
The Impact ◽  
Scarring Effects

Ireland’s exceptionally deep economic and fiscal crisis had an immediate and profound impact on employment and household incomes. The percentage of children below a 2008 relative income threshold increased in line with prices, rose from 18 per cent to 28 per cent, and by 2012 32 per cent of children were in households reporting severe material deprivation. The impact of the recession was significantly buffered by the social security system providing an income floor for those who lost their jobs, despite cuts in some social transfers, and the redistributive impact of the tax and transfer system increased markedly. Overall the Irish welfare state proved reasonably robust in responding to the crisis, bringing about rapid fiscal adjustment, although public expenditure cuts on key services, high levels of debt, failure to generate adequate affordable housing, and the scarring effects of unemployment mean it will have a lasting impact on families.

Buddhist Business and Benevolence in Leh, Ladakh

2020 ◽  
Vol 27 (1) ◽  
pp. 60-71
Author(s):  
Elizabeth Williams-Oerberg
Keyword(s):  
Financial Support ◽  
Business Owners ◽  
Economic Transformation ◽  
Tourism Industry ◽  
Economic Resources ◽  
Himalayan Region ◽  
Indian Himalayan Region ◽  
Leading Role ◽  
The Social ◽  
Donor System

Due to a burgeoning tourism industry in the Indian Himalayan region of Ladakh, Buddhist monasteries now have lucrative means for generating income through tourism-related business and financial support from international sponsors and local business owners. Where previously Buddhist monasteries were dependent on the donations and labour of the lay community, currently, with the accumulation of surplus wealth, many Buddhist leaders of prominent monasteries have begun flipping this donor system around. Throughout this article, I look at how Buddhist monastic leaders have invested surplus economic resources into philanthropic projects as a way to ‘give back’ to the wider community. I argue that the philanthropic initiatives by Buddhist leaders in Ladakh help to position Buddhist monastics as taking a leading role in the social and economic transformation of the region, thus working to push back against processes of secularization that threaten to decrease the influence of Buddhist monastic institutions.

scholarly journals Friends’ influence on the development of academic values in mathematics: are there differences between female and male dyads?

2020 ◽  
Author(s):  
Marion Reindl ◽  
Burkhard Gniewosz ◽  
Markus Dresel
Keyword(s):  
Longitudinal Study ◽  
Social Cognitive Theory ◽  
Social Cognitive ◽  
Cognitive Theory ◽  
Intrinsic Value ◽  
Same Sex ◽  
Academic Values ◽  
Final Sample ◽  
The Social ◽  
Other Regarding

Abstract Based on the social cognitive theory and the emotional contagion theory, this study investigated if friends influence (reinforce or change) the development of academic values (intrinsic value, emotional cost) and if this process differs across same-sex friendship dyads. We drew on data collected in a two-wave longitudinal study in Germany. The final sample was based on 264 stable reciprocated friendship dyads of grades 5 and 7 (148 female dyads and 116 male dyads). Results of actor-partner-interdependence models indicated that friends reinforce each other regarding the intrinsic value and initiate change regarding the emotional cost. Moreover, female and male friendship dyads did not differ in the strength of influence on academic values. Results were discussed in terms of selection and socialization effects regarding friendships.

The “laborless fuel”: Landscape, energy transitions and natural gas in the postwar U.S.

2021 ◽  
pp. 251484862098712
Author(s):  
Carlo Sica
Keyword(s):  
Natural Gas ◽  
Social Reproduction ◽  
Capital Accumulation ◽  
Energy Transition ◽  
Business Owners ◽  
Energy Landscapes ◽  
Technological Systems ◽  
Energy Transitions ◽  
The Social ◽  
Political Landscapes

The dire need for an energy transition to mitigate and reverse global warming is inspiring scholars to reexamine political influences on technological systems. The multi-level perspective of the socio-technical transitions framework acknowledges how technological systems are affected by the social and political landscapes where they are built. Energy landscapes literatures elaborate on the socio-technical transitions framework by explaining how the boundaries of landscapes are negotiated in the context of energy transitions. Energy scholars have found that negotiations over the form and purpose of energy landscapes frequently skew in favor of capital accumulation instead of social reproduction. Studies of landscapes in human geography and labor history have shown how the power imbalance energy scholars observed can be corrected by workers and their communities struggling against business owners and the state. Using archival data, I show how U.S. natural gas legislation in the postwar period was intended to limit coalminers’ demands for landscapes of social reproduction. This point matters because the vulnerabilities of industrial capitalism to energy worker organization could be exploited to push for a just and sustainable energy transition like the Green New Deal.

Measuring the Effectiveness of Social Media in a B2B Scenario in India

2021 ◽  
Vol 9 (2) ◽  
pp. 285-300
Author(s):  
Krishanu Bhattacharyya ◽  
Bikash Ranjan Debata
Keyword(s):  
Social Media ◽  
Return On Investment ◽  
Business Models ◽  
Business Owners ◽  
Digital Platforms ◽  
Four Dimensions ◽  
The Social

Digitalisation is a global phenomenon that is a worthwhile proposition for the development of any nation’s economy. Social media contributes significantly to the development of an economy by the spreading and democratisation of information through global players, such as Facebook, YouTube, LinkedIn etc. According to a Forbes report in 2017, these digital platforms create new ecosystems and business models for business owners and entrepreneurs. Whilst a report by Statista in 2020 states that there were 3.6 billion social media users worldwide and the number is expected to grow to 4.4 billion by 2025. Return on Investment (ROI) measurement of social media, which is a very important component for organisations to evaluate its success or effectiveness, remains a major challenge for organisations, despite number of attempts having been made by experts in the field. This study is aimed at understanding how the success and effectiveness of social media is measured in a B2B scenario. Various frameworks on social media ROI measurement are critically evaluated. Then, a tool for measuring social media ROI is developed, such that businesses will be able to evaluate their social media investments. The instrument covers 14 variables over four dimensions.  The results indicate that respondents perceived organic return as the most important dimension. It is also evident that brand testament is found the least perceived dimension for measuring the social media ROI.

scholarly journals Evaluating the individual- and country-level variations in tax morale

2017 ◽  
Vol 44 (5) ◽  
pp. 816-832 ◽  
Author(s):  
Colin C. Williams ◽  
Besnik Krasniqi
Keyword(s):  
Tax Compliance ◽  
State Intervention ◽  
Developed Countries ◽  
Social Actor ◽  
Actor Model ◽  
Tax Morale ◽  
Content Type ◽  
Country Level ◽  
The One ◽  
The Individual

Purpose Recently, a small but burgeoning literature has argued that tax non-compliance cannot be fully explained using the conventional rational economic actor approach which views non-compliance as occurring when the pay-off is greater than the expected cost of being caught and punished. Instead, a social actor approach has emerged which views tax non-compliance as higher when “tax morale”, defined as the intrinsic motivation to pay taxes, is low. To advance this social actor model, the purpose of this paper is to evaluate the individual and national heterogeneity in tax morale, which is crucial if tax compliance is to be improved. Design/methodology/approach To do this, the authors report data from the 2010 Life in Transition Survey on tax morale in 35 Eurasian countries. Findings Logit econometric analysis reveals, on the one hand, that there is higher tax morale among middle-aged, married, homeowners with children, with a university degree and employed, and on the other hand, that there is higher tax morale in more developed countries with stronger legal systems and less corruption, and higher levels of state intervention in the form of both taxation and expenditure. Research limitations/implications Rather than continue with the rational actor approach, this paper reveals that how an emergent social actor approach can help to more fully explain tax non-compliance and results in a different policy approach focused upon changing country-level economic and social conditions associated with low tax morale and thus non-compliance. Practical implications These results display the specific populations with low tax morale which need targeting when seeking to tackle tax non-compliance. Originality/value This paper provides a new way of explaining and tackling tax non-compliance in Eurasian countries.

scholarly journals Analisis Dampak Tax Morale Terhadap Kepatuhan Pajak UMKM: Studi Kasus Kota Semarang

2018 ◽  
Vol 1 (1) ◽  
pp. 14
Author(s):  
Muslimah Mahmudah ◽  
Deden Dinar Iskandar
Keyword(s):  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Binary Logistic Regression ◽  
Primary Data ◽  
Binary Logistic Regression Analysis ◽  
Ethical Business ◽  
Tax Morale ◽  
Business Size ◽  
Medium Enterprises ◽  
The Impact

This study aims to analyze the impact of tax morale on Micro, Small, and Medium Enterprises (MSMEs) tax complianceSemarang City as the case study. This study uses primary data generated from 117 samples of MSMEs in Semarang. Data analysis is performed  using binary logistic regression analysis. The results showed that environmental, institutional, ethical, business, and business size variables significantly influence MSMEs tax compliance. On the other hand, variables whose effect on tax compliance is not statistically significant include happiness, religiosity, gender, age, education, and marital status.

Sign in / Sign up

Export Citation Format

Share Document