Improving e-commerce tax voluntary compliance behavior: An integrated behavioral model approach

Author(s):  
Acwin Hendra Saputra
2008 ◽  
Vol 8 (2-3) ◽  
pp. 201-224 ◽  
Author(s):  
Luis Briceño ◽  
Roberto Cominetti ◽  
Cristián E. Cortés ◽  
Francisco Martínez

2020 ◽  
Vol 12 (4) ◽  
pp. 57
Author(s):  
Jian Wang

Proper diet is an important way to improve and maintain health, which involves the comprehensive matching of food (category, quantity) and individual (physical fitness, health). Behavior is the key point to achieve this matching. Without behavior change, all cognition and motivations can’t get any tangible health benefits. The aim of this study was to construct a model for analysis and intervention of healthy dietary behavior (HDB). Based on the Integrated Behavioral Model (IBM), Maslow’s hierarchy of needs and Satter’s hierarchy of food needs, this study abstracted the characteristics of longevity, specificity and uncertainty of Healthy Dietary Behavior, constructed a Healthy Dietary Behavioral Model (HDBM), divided 9 negative behaviors of healthy diet (NBHD), and put forward 9 behavior interventions, which could provide ideas for change and habit formation of HDB.


2020 ◽  
Author(s):  
Yunpeng Zhao ◽  
Hansi Zhang ◽  
Jinhai Huo ◽  
Yi Guo ◽  
Yonghui Wu ◽  
...  

AbstractPalliative care is a specialized service with proven efficacy in improving patients’ quality-of-life. Nevertheless, lack of awareness and misunderstanding limits its adoption. Research is urgently needed to understand the determinants (e.g., knowledge) related to its adoption. Traditionally, these determinants are measured with questionnaires. In this study, we explored Twitter to reveal these determinants guided by the Integrated Behavioral Model. A secondary goal is to assess the feasibility of extracting user demographics from Twitter data—a significant shortcoming in existing studies that limits our ability to explore more fine-grained research questions (e.g., gender difference). Thus, we collected, preprocessed, and geocoded palliative care-related tweets from 2013 to 2019 and then built classifiers to:1) categorize tweets into promotional vs. consumer discussions, and 2) extract user gender. Using topic modeling, we explored whether the topics learned from tweets are comparable to responses of palliative care-related questions in the Health Information National Trends Survey.


2020 ◽  
Vol 20 (1) ◽  
Author(s):  
Breanne E. Lott ◽  
Mario J. Trejo ◽  
Christina Baum ◽  
D. Jean McClelland ◽  
Prajakta Adsul ◽  
...  

2021 ◽  
Vol 18 (3) ◽  
Author(s):  
Kobra Abbasi ◽  
Mohammad Reza Miri ◽  
Ensiyeh Norozi ◽  
Abbas Ali Ramazani

Background: From the beginning of puberty, girls are exposed to many physical-psychological problems that experience for the first time, so it is very important to pay attention to puberty health. Objectives: The aim of this study was to determine the predictors of puberty health behaviors based on application of the Integrated Behavioral Model (IBM) among girls’ high school students. Methods: This descriptive-analytical study was performed on 265 first grade girls’ high school students in Birjand in 2020 using multi-stags sampling. Data collection tools were a researcher-made questionnaire including demographic information and questions related to IBM constructs that were completed self-administered. Data were analyzed by SPSS 19 software using Pearson correlation coefficient and linear regression analysis. Results: Pearson correlation showed that all IBM constructs except experiential attitude and control belief had a significant correlation with puberty health behaviors (P < 0.04). In total, about 54% of the behavior variance was explained by three variables of intention, self-efficacy, and mother's job, among which intention was the strongest predictor of puberty health behaviors (P = 0.001). Conclusions: The results of the present study indicate the high predictive power of IBM for investigating puberty health behaviors. Therefore, using this model to design educational interventions and improve behaviors in the field of maturity is recommended.


2020 ◽  
Vol 6 (2) ◽  
pp. 571-582
Author(s):  
Sohail Saeed ◽  
Zulaiha A. Zubair ◽  
Areeba Khan

Purpose__ The research provides an insight in to the most popular debate around the globe about tax compliance. The research focusses on SMEs in premises of Bahawalpur division, Pakistan, by proposing a reliable solution for interstitial gaps existing between tax authorities and compliance behavior of taxpayers. It expands the Fisher model of compliance (1992) and deploys it as a base by adding new variables namely Power of authority, Tax audit and Electronic filing. The data has been statistically analyzed by using SPSS through running test of correlation and regression. Positive correlation and causation were established among variable leads to analysis of data through Ordinary Least Square (OLS), which ratify the role of attitude and perception as moderator in overall relationship. Results show that Power of authority directly influence compliance behavior while other two variables indirectly effects the relationship through moderator, thus nurturing the voluntary behavior of taxpayer. Design/Methodology/Approach___ A research framework has been developed for identifying the effect of different factors which may in boosting up compliance behavior of taxpayers. Quantitative approach was used and data has been collected through Questionnaire from almost 50 SMEs of Bahawalpur Division. Implications___ Policy makers may use the findings of the study to encourage voluntary compliance from the non-tax paying SME. Further study can be expanded by increasing sample size and by gathering detailed information for tax authorities. Originality/Value___ The proposed Model and findings may contribute in paving path for increasing voluntary compliance. Research also emphasize on other factors which should be focused for improvement and could play a  crucial role in compliance.


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