Strategic Interactions Between Tax and Statutory Auditors and Different Information Regimes: Implications for Tax Audit Efficiency

Since 2013, combat services have been increasingly exchanged on the market. This development is puzzling since the practice emerged despite an anti-mercenary norm banning such services, and without any revision of the norm. The article argues that the combat market is not a deliberate design, but the result of strategic interaction. For some, compliance with the anti-mercenary norm is the best strategy, while for others, violating the norm is best. However, once the norm violation occurs, it is in the interest of all actors to maintain a façade of compliance. Non-compliant actors benefit from the combat services, and compliant actors do not have to engage in costly sanctioning of the norm violation, and avoid the reputational costs associated with non-enforcement. The article employs game theory to investigate the strategic interactions of actors across 11 combat contracts from 2013 to 2019.

Download Full-text

Ambiguous Encounters: Revisiting Foucault and Goffman at an Activation Programme for Asylum-seekers

Refugee Survey Quarterly ◽

10.1093/rsq/hdaa004 ◽

2020 ◽

Vol 39 (2) ◽

pp. 177-206 ◽

Cited By ~ 1

Author(s):

Katrine Syppli Kohl

Keyword(s):

Qualitative Study ◽

Asylum Seekers ◽

Well Being ◽

Strategic Interactions ◽

Cyclical Process ◽

Health And Well Being ◽

Roll Out

Abstract This qualitative study combined the approaches of Foucault and Goffman to investigate the consequences of a “roll-out” neoliberal “activation” programme on Denmark’s reception of asylum-seekers. The analysis found that the activation programme is an ambiguous technology of power intended to shape asylum-seekers into productive citizens by simultaneously disciplining them and improving their health and well-being, while using their labour to reduce costs. The strategic interactions in the job centre reflected the ambiguities created by these oft-incongruent aims, and activation caused conflicts as it amplified activities experienced as meaningless and humiliating. I argue that these consequences stem from the ambiguity, uncertainty, and trouble produced at the intersection of competing projects of rule in a “sensitive space”, and that the individualisation of responsibility for their own marginalisation, simultaneously serve to exclude asylum-seekers and to confine them to categories that license continued institutional discipline. Thereby, the intervention feeds cyclical process of failed integration and ill-fated interventions. Indeed, by individualising the responsibility for integration, such interventions depoliticise the marginalisation of citizens of immigrant decent and legitimise efforts to reduce immigration by fuelling problematisations of immigrants as expensive, deviant, and less employable.

Download Full-text

Moderating role of patriotism on sales tax compliance among Jordanian SMEs

International Journal of Islamic and Middle Eastern Finance and Management ◽

10.1108/imefm-04-2019-0139 ◽

2020 ◽

Vol 13 (3) ◽

pp. 389-415 ◽

Cited By ~ 1

Author(s):

Ahmad Farhan Alshira'h ◽

Hijattulah Abdul-Jabbar

Keyword(s):

Tax Compliance ◽

Arab Countries ◽

Moderating Effect ◽

Theory And Practice ◽

Sales Tax ◽

Deterrence Theory ◽

Content Type ◽

Tax Rate ◽

Tax Audit ◽

The Impact

Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs). Design/methodology/approach In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to validate the measurement model and structural model and the predictive relevance of the study’s model. Findings The findings showed that tax audit and tax penalty were positively associated with the level of sales tax compliance, whereas tax rate was insignificantly associated with sales tax compliance. They also demonstrated the moderating significant effect of patriotism on the relationship between tax penalty, tax audit and tax rate with sales tax compliance. Research limitations/implications Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen eligible SMEs to comply to further boost their sales collections. Originality/value This study extends the deterrence theory in the context of sales tax compliance by proposing the moderating effect of patriotism in the deterrence theory on sales tax compliance among SMEs. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended deterrence theory with patriotism as a moderating variable as well as its implications for theory and practice was also discussed.

Download Full-text