Tax Perception and Tax Evasion

2017 ◽  
Vol 6 (2) ◽  
pp. 174-185 ◽  
Author(s):  
Rajat Deb ◽  
Sourav Chakraborty
Keyword(s):  
Factor Analysis ◽  
Research Design ◽  
Data Reduction ◽  
Tax Evasion ◽  
Policy Making ◽  
Reliability And Validity ◽  
Inferential Statistics ◽  
Interview Schedule ◽  
Road Map ◽  
People’S Perceptions

The study attempts to report the factors that are responsible for people’s perceptions about taxation, in general, and tax evasion, in particular. The study frames a model, based on which research hypotheses are derived. Adopting crosssectional research design, a survey was carried out on a sample of 125 respondents. A pre-test was also carried out to test the reliability and validity of the interview-schedule before the actual survey was executed. Factor analysis was applied for data reduction. Results of inferential statistics show the influence of selective demographics on tax perception and tax evasion, with other factors such as provisions for penalty and prosecution and rates of tax also influencing the taxpayers’ decisions. While acknowledging a few shortcomings, the relevance of the study in policy-making has been enumerated. In conclusion, a road map for further studies has been indicated.

Impact of Store and Product Attributes on Purchase Intentions: An Analytical Study of Apparel Shoppers in Indian Organized Retail Stores

2018 ◽  
Vol 22 (1) ◽  
pp. 32-49 ◽  
Author(s):  
Arif Hasan
Keyword(s):  
Factor Analysis ◽  
Research Design ◽  
Structural Equation ◽  
Reliability And Validity ◽  
Retail Stores ◽  
Product Attributes ◽  
Descriptive Research ◽  
Intention To Purchase ◽  
Store Attributes ◽  
Validity Tests

Purpose: Store positioning of domestic organized apparel retail stores has become a concern to retailers in view of FDI in retail, entrance of new giant retailers and growing competition among retailers. Therefore, this study makes an attempt to identify the predictors of intention to purchase (ITP). Besides this, the study aims to examine and identify the current positions of select stores and causal relationships among store attributes (SAs), product attributes (PAs) and ITP. Research Design: Mixed method approach and exploratory cum descriptive research design is adopted. A self-administered questionnaire was administered to 600 shoppers; they were approached after completion of their shopping from the select stores. Statistical techniques like exploratory factor analysis, confirmatory factor analysis, perceptual mapping and structural equation modelling were employed using MS Excel, SPSS 20.0 and AMOS 20.0 versions. Further, reliability and validity tests were also performed. Findings: The findings of the study indicate that on the whole, SAs as well as PAs had a positive effect on ITP. The findings are discussed in light of what retailers can do to enhance the intention of shoppers to purchase. Originality/Value: It will provide practical implications to organized apparel retailers for the betterment of the shoppers and growth of stores.

scholarly journals Accounting Theory Coherence Revisited

2019 ◽  
Vol 44 (1) ◽  
pp. 36-57
Author(s):  
Rajat Deb
Keyword(s):  
Research Design ◽  
Reliability And Validity ◽  
Accounting Standards ◽  
Financial Statements ◽  
Inferential Statistics ◽  
Cross Sectional ◽  
Literature Research ◽  
North Eastern ◽  
Indian State ◽  
Commerce Students

The study attempts to assess the relevance of accounting theories by adopting a cross-sectional research design through survey from randomly chosen graduate and post-graduate commerce students of Tripura, a north-eastern Indian state. Based on the literature research, hypotheses and a model are formed; the reliability and validity of the instrument is checked before the final survey. The inferential statistics indicate likely to conclude that pedagogy impacts perception on accounting theories which in turn influence practices, accounting standards, financial statements, and accounting researches. It acknowledges few limitations; practice implications and policy importance are indicated and draw a roadmap for further studies.

scholarly journals Psychological Analysis of Religiosity and Spirituality: Construction of the Scale of Abandonment by God (SAG)

2021 ◽  
Author(s):  
Stanisław Głaz
Keyword(s):  
Factor Analysis ◽  
Life Stage ◽  
Reliability And Validity ◽  
Time Range ◽  
Subjective Feeling ◽  
Experience Of God ◽  
Catholic Religion ◽  
Positive Statements ◽  
Religiosity And Spirituality ◽  
Stage 1

AbstractThe issue of religiosity and spirituality and their measurement are quite well developed fields in the psychology of religion. However, the literature shows a lack of research tools to measure the religious experience of the feeling of abandonment by God among followers of the Catholic religion. The purpose of this article is to fulfill this gap through the presentation of the notion of ‘God abandonment’, and its operationalization, by constructing the Scale of Abandonment by God: SAG (Skala Opuszczenia Przez Boga—SOPB). The psychometric value of the tool was evaluated, that is the reliability and validity. In order to achieve this goal, three stages of instrument development (item generation, scale development, and instrument testing) were undertaken in three studies. Stage 1: The pilot study concerned the development of positive statements about the concept of the Catholic experience of God (i.e., the subjective feeling of the experience of God's abandonment in the life of a contemporary person, as well as showing to what extent this belief can affect some aspects of his/her life). Stage 2: Was designed to perform exploratory factor analysis and test–retest reliability to assess stability of the SAG in a three-week time range. Stage 3: Validation of the SAG by Confirmatory Factor Analysis was performed. Result: The SAG can be recognized as a one-factor measure of the feeling of abandonment by God. Because the content of the SAG items indicate the positive aspects of the abandonment of God, this can assist people living in Catholic societies.

Validation of the Chinese Version of the Multidimensional Workaholism Scale

2021 ◽  
pp. 106907272199427
Author(s):  
Yan Xu ◽  
Chaoping Li
Keyword(s):  
Factor Analysis ◽  
Reliability And Validity ◽  
Well Being ◽  
Chinese Version ◽  
Full Time ◽  
Work Family Conflict ◽  
Working Adults ◽  
Work Family ◽  
The Individual ◽  
Two Stages

The aim of this study was to translate the Multidimensional Workaholism Scale (MWS) into Chinese and then test its reliability and validity among full-time Chinese employees in two stages. In Study 1 ( N = 220), the MWS was translated and exploratory factor analysis was conducted resulting in a four-factor solution consistent with the original MWS: motivational, cognitive, emotional, and behavioral. In Study 2 ( N = 425), confirmatory factor analysis showed that a four-factor, bifactor model was the best fit for the data. Configural, metric, and scalar invariance models were tested which demonstrated that the Chinese version of the MWS did not differ across gender, age, and job position groups. Finally, workaholism and engagement were related and distinct from one another, and they correlated with emotional exhaustion, work-family conflict and life well-being uniquely. This study indicated that the Chinese version of the MWS is a valid and reliable tool for Chinese employees, and this has important practical implications for the individual health and career development of Chinese working adults.

Measuring Consumer Motivations to Share Rumors

2014 ◽  
Vol 4 (3) ◽  
pp. 51-67 ◽  
Author(s):  
Subin Sudhir ◽  
Anandakuttan B. Unnithan
Keyword(s):  
Factor Analysis ◽  
Confirmatory Factor Analysis ◽  
Information Sharing ◽  
Word Of Mouth ◽  
Relationship Management ◽  
Reliability And Validity ◽  
Review Of Literature ◽  
Structured Interviews ◽  
Anxiety Management ◽  
Confirmatory Factor

Rumors are often shared in the marketplace about products, services, brands or organizations; both in the online as well as in the offline scenarios. These rumors get communicated from consumer to consumer in the form of Word of Mouth (WOM). An exhaustive review of literature identified four motivations for consumers to share rumors in the marketplace; which included anxiety management motivation, information sharing motivation, relationship management motivation and self enhancement motivation. The review was not conclusive in identifying any scales for the measurement of these motivations. The article develops a scale for measuring these four motivations. Structured interviews were initially conducted to identify 33 items that motivate a consumer to share rumors. Based on an exploratory factor analysis and confirmatory factor analysis four factors were identified and the final scale retained 21 items. The scale displayed good scores of reliability and validity.

The Celebrity Appeal Questionnaire: Sex, Entertainment, or Leadership

2008 ◽  
Vol 103 (1) ◽  
pp. 113-120 ◽  
Author(s):  
Gayle S. Stever
Keyword(s):  
Factor Analysis ◽  
Role Model ◽  
Rank Order ◽  
Reliability And Validity ◽  
Internal Reliability ◽  
The World

The Celebrity Appeal Questionnaire was constructed to operationalize constructs related to why fans are attracted to their favorite celebrities and was developed for use with fan bases for specific celebrities. This revised version asked fans of a specific celebrity to rank order three roles they might see the target celebrity playing in society with an option to not rank them at all. Of 409 respondents attending Josh Groban fan club meetings, 75% said Groban's most important role in society was as a leader and role model in trying to make the world a better place. A factor analysis of correlations of Likert-type scale ratings and an analysis relating those factors back to the rank orderings support the internal reliability and validity of the questionnaire.

A Reassessment of the Psychosocial Functions of Sport Scale

1993 ◽  
Vol 10 (2) ◽  
pp. 197-204 ◽  
Author(s):  
Douglas E. Martin ◽  
Richard A. Dodder
Keyword(s):  
College Students ◽  
Factor Analysis ◽  
Construct Validity ◽  
Item Analysis ◽  
Fair Play ◽  
Response Distribution ◽  
Present Sample ◽  
Drug Problems ◽  
People’S Perceptions ◽  
Human Kinetics

© 1993 Human Kinetics Publishers, Inc.In the early 1970s Spreitzer and Snyder developed the Psychosocial Functions of Sport Scale to assess people’s perceptions of the importance of sport, and they administered this instrument to a sample of Toledo, Ohio, residents. This study reassesses the reliability and construct validity of the scale and examines college students’ perceptions of the importance of sport. Factor analysis and Cronbach’s alpha indicate that Spreitzer and Snyder’s scale meets the criteria of reliability and construct validity. An item analysis indicates that most subjects believe sport to be important for individuals and society. Subjects’ responses to 12 of the 15 items are strikingly similar to the response distribution reported by Spreitzer and Snyder; however, there are notable differences on three of the items, suggesting that the present sample did not view sport as an institution that develops good citizens, promotes fair play, or alleviates drug problems in society.

The Development and Validation of the Familial Support of Multiracial Experiences Scale

2021 ◽  
pp. 001100002110463
Author(s):  
Annabelle L. Atkin ◽  
N. Keita Christophe ◽  
Hyung Chol Yoo ◽  
Abigail K. Gabriel ◽  
Christine S. Wu ◽  
...  
Keyword(s):  
Factor Analysis ◽  
Reliability And Validity ◽  
The United States ◽  
Racial Groups ◽  
Identity Exploration ◽  
Familial Support ◽  
Racial Experiences ◽  
Confirmatory Factor ◽  
Development And Validation ◽  
Group Memberships

The purpose of this study was to develop a measure of familial support of Multiracial individuals’ unique racial experiences to advance the field’s understanding of how familial processes influence Multiracial development. A sample of 422 Multiracial college students (77.7% female, Mage = 20.05) from three different regions of the United States completed the survey. Exploratory factor analysis results suggested a two-factor measure. Multiracial Conscious Support, a 15-item subscale, represented support strategies unique to Multiracial individuals’ experiences of discrimination and identity exploration. The second 7-item subscale, Multiple Heritage Validation, represented validation of membership in multiple racial groups. The factor structure was supported by confirmatory factor analysis findings with a separate sample. Support was found for the reliability and validity of each subscale. This study provides evidence validating the first measure of familial support of Multiracial experiences, highlighting two themes of support addressing unique experiences of being Multiracial, and validating multiple racial group memberships.

Sign in / Sign up

Export Citation Format

Share Document