scholarly journals Influence of Tax Knowledge and Awareness on Tax Compliance Among Investors in the Export Processing Zones in Kenya

2018 ◽  
Vol 6 (10) ◽  
Author(s):  
Obongo Matibe Bernard ◽  
Dr. Florence S. Memba ◽  
Dr. Oluoch Oluoch
Keyword(s):  
Public Awareness ◽  
Tax Compliance ◽  
Primary Data ◽  
Cross Sectional Survey ◽  
Export Processing Zones ◽  
Cross Sectional ◽  
The Public ◽  
Awareness Campaigns ◽  
Laws And Regulations ◽  
Export Processing

The objective of this study was to examine the influence of tax knowledge & awareness on tax compliance among Export Processing Zones investors in Kenya. This research used a cross sectional survey research design. The study population comprised of 152 duly registered and licensed firms by the Export Processing Zones Authority.  Since all the registered investors in the three Kenyan Cities were considered for the study, a census sampling technique was employed. Primary data was gathered using structured questionnaires and captured through a 5-point type Likert Scale questionnaire. Statistical Package for Social Sciences (SPSS) was used in the analysis of data. Data was analyzed by use of descriptive and inferential statistics. Analysis of Variance (ANOVA), multiple regression and correlation analysis was carried out to test the hypothesis. The study established that a significant number of organizations put emphasis on employee training geared at improving their tax knowledge and awareness, thus facilitating tax compliance. The study findings revealed that tax knowledge & awareness has a very close relationship with taxpayers’ ability to understand the laws and regulations of taxation, and their ability to comply with them. It was therefore possible to conclude that firms with well-trained employees on tax issues had a high likelihood of complying voluntarily with tax laws and regulations. The study also led to a conclusion that tax knowledge and awareness had a positive and significant relationship with tax compliance. The study recommends that the Revenue Authorities should embark on public awareness campaigns to educate the public and investors on their role and responsibilities in taxation rather than approaching the matter from a legal obligation perspective. This will create a sense of responsibility in compliance rather than fear for non-compliance. Putting in place active customer oriented information desks as well as client feedback mechanisms is also a necessary tool of increasing tax compliance. Further, more robust measures should be adopted in educating the public and investors on the tax issues and policies through regular training programmes, media advertisements, workshops and seminars.     Key Words: Tax Compliance, Tax Knowledge & Awareness, Export Processing Zones

scholarly journals Influence of Cost of Tax Compliance on Tax Compliance Among Investors in The Export Processing Zones in Kenya.

2018 ◽  
Vol 6 (10) ◽  
Author(s):  
Obongo Matibe Bernard ◽  
Dr. Florence S. Memba ◽  
Dr. Oluoch Oluoch
Keyword(s):  
Tax Compliance ◽  
Indirect Costs ◽  
Primary Data ◽  
Cross Sectional Survey ◽  
Export Processing Zones ◽  
Compliance Cost ◽  
Compliance Costs ◽  
Record Keeping ◽  
The Cost ◽  
Export Processing

The objective of this study was to establish the influence of cost of tax compliance on tax compliance among the Export Processing Zones investors in Kenya. This research used a cross sectional survey research design. The study population comprised of 152 duly registered and licensed firms by the Export Processing Zones Authority.  Since all the registered investors in the three Kenyan Cities were considered for the study, a census sampling technique was employed. Primary data was gathered using structured questionnaires and captured through a 5-point type Likert Scale questionnaire. Statistical Package for Social Sciences (SPSS) was used in the analysis of data. Data was analyzed by use of descriptive and inferential statistics. Analysis of Variance (ANOVA), multiple regression and correlation analysis was carried out to test the hypothesis. The study findings indicated that the cost of tax compliance influenced tax compliance to a great extent with a mean score of 4.02. This implies that tax compliance cost is a key determinant of tax compliance. Tax compliance costs play a key role in determining the level of a firm’s tax compliance. These costs include both direct and indirect costs such as auditing costs, costs of hiring tax personnel, agents & experts, time taken to complete tax assessment & returns filing as well as the accessing, employing and retaining knowledgeable staff; all for purposes of tax compliance. The study concludes that the cost of tax compliance is statistically significant in explaining tax compliance. The findings imply that taxpayers will comply more when tax compliance costs are lower and tax systems adequately simplified. The study recommends that governments and revenue authorities need to actively engage business enterprises through regular sensitizations on proper record keeping. Proper record keeping will facilitate; simplified tax preparations, returns filing, advance knowledge on tax laws and regulations as well as tax payments. Sensitization on basic tax calculation procedures is also key in the reduction of indirect costs associated with tax compliance.   Key Words: Tax compliance, Cost of Tax Compliance, Export Processing Zones.

scholarly journals Face Mask Utilization in the Era of COVID-19: Nigeria Experience

2020 ◽  
Author(s):  
Clement Kevin Edet ◽  
Agiriye M. Harry ◽  
Anthony Ike Wegbom ◽  
Olatunde Raimi ◽  
Adeniyi Francis Fagbamigbe ◽  
...  
Keyword(s):  
Tertiary Education ◽  
Public Awareness ◽  
Sampling Technique ◽  
Face Mask ◽  
Suspected Case ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
The Public ◽  
Awareness Campaigns ◽  
The Government

Abstract Background: The use of face masks has been accepted and recommended globally as a tool for COVID-19 protection. The government of Nigeria made wearing of face masks compulsory in public places. However, no evidence has shown user compliance or knowledge. This study investigated the knowledge and utilization of face masks among the Nigerian population. Methods: This was a web-based cross-sectional survey conducted from July 2 to August 28, 2020 using a convenience sampling technique. This was in adherence to the Nigeria Centre for Disease Control (NCDC) guideline of physical/social distancing. Data was collected using a pre-tested questionnaire. Descriptive statistics of frequency with percentage were used to present responses.Results: A total of 811 respondents participated in the survey with the mean age of 36.93±12.17 years, out of which 43.8% were male and 56.2% were female. Christians were 94.6%, those employed were 84.7%, 61.1% attained tertiary education and 50.8% belonged to a household size of 3-5 persons. Almost all the respondents 91.9% and 94% were aware that face masks can reduce the spread of COVID-19 and should be worn in the public respectively. 95.3% of the participants had used a face mask as a protection against COVID-19. Furthermore, 90.2% used face masks in the public, 53% used it when entering restricted places, 45.5% when with a suspected case and 30.7% used a mask due to fear of arrest/punishment. The majority of respondents used homemade masks (70%) and 71.2% reused their masks.Conclusion: This study demonstrated adequate knowledge and utilization of face masks among the population. The homemade mask was mostly used. However, there was a poor cleaning culture of the mask among the population. There should be intensive public awareness campaigns through social and mass media on how to clean reusable face masks.

scholarly journals Face Mask Utilization in the Era of COVID-19: Nigeria Experience

2020 ◽  
pp. 1-8
Author(s):  
Clement Kevin Edet ◽  
Agiriye M. Harry ◽  
Anthony Ike Wegbom ◽  
Olatunde Raimi ◽  
Adeniyi Francis Fagbamigbe ◽  
...  
Keyword(s):  
Public Awareness ◽  
Sampling Technique ◽  
Face Mask ◽  
Suspected Case ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
The Public ◽  
Awareness Campaigns ◽  
Adequate Knowledge ◽  
The Government

Background: The use of face masks has been accepted and recommended globally as a tool for COVID-19 protection. The government of Nigeria made wearing of face masks compulsory in public places. However, no evidence has shown user compliance or knowledge. This study investigated the knowledge and utilization of face masks among the Nigerian population. Methods: This was a web-based cross-sectional survey conducted from July 2 to August 28, 2020, using a convenience sampling technique. This was in adherence to the Nigeria Centre for Disease Control (NCDC) guideline of physical/social distancing. Data was collected using a pre-tested questionnaire. Descriptive statistics were used to present the results. Results:  A total of 811 respondents participated in the survey with the mean age of 36.93±12.17 years. Almost all the respondents 91.9% and 94% were aware that face masks can reduce the spread of COVID-19 and should be worn in the public respectively.  95.3% of the participants had used a face mask as a protection against COVID-19. Furthermore, 90.2% used face masks in the public, 53% used it when entering restricted places, 45.5% when with a suspected case and 30.7% used a mask due to fear of arrest/punishment. The majority of respondents used homemade masks (70%) and 71.2% reused their masks, but maintained poor cleaning culture. Conclusion: This study demonstrated adequate knowledge and utilization of face masks among the population. The homemade mask was mostly used. However, there was a poor mask cleaning culture among the population. There should be intensive public awareness campaigns through social and mass media on how to clean reusable face masks.

A re-evaluation of teenage sunbed use following the introduction of banning legislation for under 18-year-olds

2019 ◽  
Vol 42 (3) ◽  
pp. 588-593
Author(s):  
S Menzies ◽  
S Daly ◽  
R O’Connor ◽  
A Kelly ◽  
M Fitzgerald ◽  
...  
Keyword(s):  
Public Education ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Multifaceted Approach ◽  
The Public ◽  
Awareness Campaigns ◽  
Before And After ◽  
Education And Awareness ◽  
The Media ◽  
Sunbed Use

Abstract Background There is little information on the effectiveness of introducing age restriction legislation alone to reduce the rate of sunbed usage by teenagers. Prior to the Public Health (Sunbed) Act of 2014 prohibiting the use of sunbeds in under 18-year-olds in Ireland we reported the rate of sunbed use at 7.5%. Objectives The aim of the study was to compare the rate of sunbed usage among Irish teenagers before and after the introduction of banning legislation to determine if it had the desired effect of reducing its rate of use. Methods In a cross-sectional survey, students from the same schools as in our previous study completed an anonymous, written questionnaire pertaining to sunbed usage. Results In total, 783 questionnaires, from 13 schools across Ireland, were completed. The rate of sunbed use in the current study was 7.2%, compared to 7.5% in the pre-ban study, (P = 0.76). A higher rate of sunbed use was observed in Dublin schools and female public students. Conclusion Our study suggests that legislation alone is ineffective at reducing sunbed usage in a teenage population. A multifaceted approach is required that includes enforcement of the legislation together with targeted public education and awareness campaigns using all aspects of the media.

scholarly journals Antibiotic Use and Antibiotic Resistance: Public Awareness Survey in the Republic of Cyprus

Antibiotics ◽  
2020 ◽  
Vol 9 (11) ◽  
pp. 759
Author(s):  
Mikaela Michaelidou ◽  
Spyridon A. Karageorgos ◽  
Constantinos Tsioutis
Keyword(s):  
Antibiotic Resistance ◽  
Viral Infections ◽  
Public Awareness ◽  
Antibiotic Use ◽  
World Health ◽  
Resistant Bacteria ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Awareness Campaigns ◽  
Local Evidence

We aimed to assess the knowledge and understanding of antibiotic use and resistance in the general population of Cyprus, in order to inform future antibiotic awareness campaigns with local evidence. Cross-sectional survey following the methodology of the “Antibiotic resistance: Multi-country public awareness survey” of the World Health Organization, during December 2019–January 2020. A total of 614 respondents participated: 64.3% were female and most were aged 35–44 years (33.2%) or 25–34 years (31.8%). One-third had used antibiotics >1 year ago and 91.6% reported receiving advice on appropriate use from a medical professional. Despite high awareness on correct use of antibiotics, lack of knowledge was noted for specific indications, where approximately one-third believed that viral infections respond to antibiotics and 70.7% lack understanding of how antibiotic resistance develops. Higher education graduates exhibited significantly higher knowledge rates. As high as 72.3% were informed about “antibiotic resistant bacteria” from healthcare professionals or social media. Most agreed on the usefulness of most suggested actions to address antibiotic resistance, with higher proportions acknowledging the role of prescribers. Up to 47% could not identify their role in decreasing antibiotic resistance. Our study provides local evidence to inform future efforts in a country characterized by high antibiotic consumption rates.

scholarly journals What Caused My Cancer? Cancer Patients’ Perceptions on What May Have Contributed to the Development of Their Cancer: A Cross-Sectional, Cross-Country Comparison Study

2019 ◽  
Vol 26 (1) ◽  
pp. 107327481986378 ◽  
Author(s):  
Alix Hall ◽  
Sang Minh Nguyen ◽  
Lisa Mackenzie ◽  
Rob Sanson-Fisher ◽  
Ian Olver ◽  
...  
Keyword(s):  
Risk Factor ◽  
Cancer Patients ◽  
Public Awareness ◽  
Sun Exposure ◽  
Evidence Based ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Middle Income ◽  
Patients With Cancer ◽  
Awareness Campaigns

Accurate public perceptions on the risk factors associated with cancer are important in promoting primary, secondary, and tertiary prevention. Limited studies have explored this topic among patients with cancer in non-western, low-to-middle-income countries. A cross-sectional survey to compare Australian and Vietnamese cancer patients’ perceptions of what caused their cancer was undertaken. Adult, patients with cancer from both countries, receiving radiotherapy treatment completed a standardized survey, which included a 25-item module assessing their beliefs on the causes of their cancer. Items ranged from known evidence-based causes (eg, smoking, sun exposure) to non-evidence-based beliefs (eg, stress or anxiety, physical injury, or trauma). Country-specific logistic regression analyses were conducted to identify differences in the determinants of patients’ top perceived causes. A total of 585 patient surveys were completed (75% response rate; 285 from Australia, and 300 from Vietnam). Most patients were male (58%) and aged 60 years and older (55%). The most frequently reported risk factor overall and for the Australian sample was “getting older” (overall = 42%, Australia = 49%, and Vietnam = 35%). While the most frequently reported risk factor for the Vietnamese sample was “poor diet” (overall = 39%, Australia = 11%, and Vietnam = 64%). There were differences in the characteristics associated with the top causes of cancer identified by Australian and Vietnamese patients. Patients’ beliefs about what may have caused their cancer are complex and likely to be impacted by multiple factors, including the country from which they reside. Developing public awareness campaigns that are accurate and tailored to address the specific beliefs and possible misconceptions held by the target community are needed.

scholarly journals Assessing the impact of public education on a preventable zoonotic disease: rabies

2017 ◽  
Vol 146 (2) ◽  
pp. 227-235 ◽  
Author(s):  
E. HASANOV ◽  
S. ZEYNALOVA ◽  
M. GELEISHVILI ◽  
E. MAES ◽  
E. TONGREN ◽  
...  
Keyword(s):  
Public Awareness ◽  
Human Rabies ◽  
Cross Sectional Survey ◽  
Endemic Region ◽  
Awareness Campaign ◽  
Cross Sectional ◽  
Awareness Campaigns ◽  
Control Programmes ◽  
Successful Control ◽  
The Impact

SUMMARYEffective methods to increase awareness of preventable infectious diseases are key components of successful control programmes. Rabies is an example of a disease with significant impact, where public awareness is variable. A recent awareness campaign in a rabies endemic region of Azerbaijan provided a unique opportunity to assess the efficacy of such campaigns. A cluster cross-sectional survey concerning rabies was undertaken following the awareness campaign in 600 households in 38 randomly selected towns, in districts covered by the campaign and matched control regions. This survey demonstrated that the relatively simple awareness campaign was effective at improving knowledge of rabies symptoms and vaccination schedules. Crucially, those in the awareness campaign group were also 1·4 times more likely to report that they had vaccinated their pets, an essential component of human rabies prevention. In addition, low knowledge of appropriate post-exposure treatment and animal sources of rabies provide information useful for future public awareness campaigns in the region and other similar areas.

Use of generic medicines in the Middle East: Knowledge, perceptions and experiences of the Sulaimani population, KRI, Iraq

2021 ◽  
pp. 174113432110089
Author(s):  
Ramazan Uctu
Keyword(s):  
Public Awareness ◽  
Generic Medicine ◽  
Sample Population ◽  
Generic Medicines ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Awareness Campaigns ◽  
Purchasing Intention ◽  
Level Of Knowledge ◽  
The City

The aim of this study is to assess the level of knowledge, perception, and experiences of the Sulaimani population in KRI, Iraq. A descriptive and cross-sectional survey was performed with 389 participants (283 male, 106 female) in the city of Sulaimani. The main method of collecting data was done through a questionnaire which was made up of two sections; firstly assessing the demographic characteristics of the sample population, and secondly assessing their knowledge towards generic medicines and their perceptions of generic medicine usage and purchasing intention. The Cronbach’s alpha coefficient was 0.726 which is considered as an acceptable value to measure internal consistency of the sampled population. As a result, this study showed that the sampled population did not have sufficient knowledge about generic medicines and would therefore also not be considering replacing branded medicines with the generics. This is mostly related to poor awareness of generic medicines and lack of publicity or awareness campaigns surrounding generic medicines. This study recommends that authorities invest in publicizing the use of generics and implement public awareness campaigns.

Socio-demographics of tax stamp compliance in Upper Denkyira East Municipal and Upper Denkyira West District in Ghana

2017 ◽  
Vol 59 (6) ◽  
pp. 1315-1330 ◽  
Author(s):  
Stephen Amponsah ◽  
Kofi Osei Adu
Keyword(s):  
Survey Design ◽  
Tax Compliance ◽  
Demographic Factors ◽  
Special Kind ◽  
Sampling Technique ◽  
Structured Interview ◽  
Primary Data ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type

Purpose The purpose of the study is to analyse social and demographic factors that affect tax stamp compliance in Upper Denkyira East Municipal and Upper Denkyira West District in Ghana. Design/methodology/approach The study adopted a cross-sectional survey design to sample 783 micro-taxpayers through the use of multi-stage sampling technique. Primary data were collected from micro-taxpayers by using a structured interview. Ordered logit regression model was used to regress the extent of tax stamp compliance on socio-demographic factors in relation to tax stamp cases in the study area. Findings The study found that occupational association status, location, gender, type of business operated, age, level of education and household size are significant predictors of tax stamp compliance in the study area. Originality/value The originality of the study is in twofold. First, the study dwells on extant literature on social and demographic factors of tax compliance in general and specifically applies them to a special kind of presumptive tax, tax stamp, in Ghana. The study is also considered as the first of its kind to perform rigorous statistical analysis of social and demographic factors in relation to tax compliance.

scholarly journals Influence of Stakeholders’ Participation on Performance of County Governments in Kenya

2020 ◽  
Vol 2 (4) ◽  
Author(s):  
MACHEL WAIKENDA
Keyword(s):  
Public Procurement ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Survey Method ◽  
Inferential Statistics ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
County Governments ◽  
The Public ◽  
Study Participants

The devolved system of governance was adopted to ensure development in all regions and effectiveness in service delivery for all Kenyans. This purpose of the study was to evaluate the influence of inclusiveness of stakeholders’ participation on performance of county governments in Kenya. The design methods used include the descriptive and explanatory cross-sectional survey method. The unit of analysis was the county governments. The unit of observation was county officials who included Governors, deputy Governors, County executive committee members, County secretaries, deputy County secretaries and MCAs. For this study, a sample of 354 was arrived at. Simple random sampling method was adopted for the selection of the study participants. The study used a questionnaire for collection of primary data. Data analysis was done using SPSS. Frequencies and descriptive statistics were obtained for the study’s variables and this information was presented in graphs and frequency tables. Both descriptive and inferential statistics were used. Inferential statistics included regression analysis that was used to test the significance between dependent and the independent variables. The study established that stakeholder’s participation had a significant influence on the performance of county governments in Kenya. The study concluded that inclusiveness influences the performance of county governments in Kenya significantly and positively. The study recommends that there is a need for county governments to set effective regulations through the Public Procurement Regulatory Authority so as to regulate and shape the county’s procurement procedures. This will ensure that no financial resources are unaccounted for.

Sign in / Sign up

Export Citation Format

Share Document