scholarly journals The impact of changes in audits and penalties on tax compliance behaviour: evidence from South Africa

2020 ◽  
Vol 24 ◽  
Author(s):  
Chengetai Dare
Keyword(s):  
South Africa ◽  
Tax Compliance ◽  
Joint Effect ◽  
Careful Consideration ◽  
Tax Revenue ◽  
Developed Country ◽  
Integral Role ◽  
The Government ◽  
The Impact

Tax revenue is a major source of public revenue in South Africa, and it plays an integral role in creating the fiscal space to provide public services and infrastructural development. Tax collection is however impeded by evasion. In its 2014 interim report, the Davis Tax Committee (a tax review committee appointed by the government to inquire into the role of South Africa’s tax system) suggested that South Africa loses a substantial amount of revenue through evasion. To enhance compliance, the government has made several changes to existing tax penalty structures, and introduced new ones as well. The question arises whether these deterrence measures effectively reduce evasion. International empirical evidence on the efficacy of such policies is mixed, and mainly drawn from developed country applications. Hence, evidence from developing countries is limited. This study employed a laboratory experiment to examine taxpayers’ behavioural responses to changes in audit and penalty rates in South Africa. Results showed that both audits and penalties influenced salaried and non-salaried taxpayers to increase their compliance levels. However, the effect was higher on non-salaried taxpayers. We also found that audit and penalty rates had a negative joint effect on both salaried and non-salaried compliance rates. The impact was larger on salaried taxpayers. These findings suggest that, although audits and penalties are effective enforcement measures, the manner in which they are applied must be given careful consideration.

scholarly journals Fiscal Response to Terrorism in Pakistan: The Role of Institutions

2021 ◽  
Vol 5 (1) ◽  
pp. 154-192
Author(s):  
Tahir Mukhtar ◽  
Zainab Jehan
Keyword(s):  
Fiscal Policy ◽  
Time Series Data ◽  
Institutional Quality ◽  
Jel Classification ◽  
Defense Spending ◽  
Series Data ◽  
Tax Revenue ◽  
The Government ◽  
The Impact

This study empirically estimates the fiscal consequences of terrorism in Pakistan by using annual time series data from 1984 to 2016. By employing the autoregressive distributed lag (ARDL) technique, the study has gauged the impact of terrorist incidents on two important facets of fiscal policy, namely, tax revenue and defense spending. The results reveal that terrorism has detrimental ramifications for fiscal policy in Pakistan. Specifically, on the one hand, an increase in terrorist incidents tends to bring a fall in tax revenue while on the other hand, they induce a rise in defense outlays, thus deteriorating both fronts of the fiscal position. Notably, the moderating role of institutional quality appears significant and indicates that institutional quality has not only a significant direct impact on fiscal policy, but it also helps in completely mitigating (reducing) the harmful impact of terrorism on defense spending (tax revenue) in Pakistan. These findings suggest that there is a need to take appropriate steps for strengthening institutional setup to control the fallouts of terrorism on fiscal behavior of the government of Pakistan. Keywords: Terrorism; Tax Revenue; Institutional Quality; ARDL JEL Classification: E62; H2; E02; H5; F35

scholarly journals Account representative roles, e- filling and MSMEs in tax compliance

2019 ◽  
Vol 1 (2) ◽  
pp. 15-24
Author(s):  
Reschiwati Reschiwati ◽  
Fran Sayekti ◽  
Faisal Arief
Keyword(s):  
Economic Growth ◽  
Reporting System ◽  
Tax Compliance ◽  
Equation Model ◽  
Analytical Tool ◽  
Structure Equation ◽  
Tax Revenue ◽  
Structure Equation Model ◽  
The Government

MSMEs contribute more than 60% of economic growth. 99% of business operators in Indonesia are MSMEs. However, the contribution of MSMEs in tax revenue is still low. The government has sought to improve tax compliance for the MSME sector by existence an Account Representative position (AR) and an online reporting system, namely E Filling. This study aims to determine whether the role of Account representative (AR) and the use of E Filling can affect the compliance of MSMEs in reporting tax. The data used are MSMEs in the area of the Primary Tax Office in Duren Sawit. The number of questionnaires distributed were 120 and could be processed was 95 questionnaires. The analytical tool used is the Structure Equation Model (SEM). The results conclude that the value of the role of AR and the use of E Filling affect the compliance of MSMEs in reporting taxes partially and simultaneously

scholarly journals Account representative roles, e filling and MSMEs in tax compliance

2019 ◽  
Vol 1 (4) ◽  
pp. 27-36
Author(s):  
Reschiwati Reschiwati ◽  
Fran Sayekti ◽  
Faisal Arief
Keyword(s):  
Economic Growth ◽  
Reporting System ◽  
Tax Compliance ◽  
Equation Model ◽  
Analytical Tool ◽  
Structure Equation ◽  
Tax Revenue ◽  
Structure Equation Model ◽  
The Government

MSMEs contribute more than 60% of economic growth. 99% of business operators in Indonesia are MSMEs. However, the contribution of MSMEs in tax revenue is still low. The government has sought to improve tax compliance for the MSME sector by the existence of an Account Representative position (AR) and an online reporting system, namely E Filling. This study aims to determine whether the role of Account representative (AR) and the use of E Filling can affect the compliance of MSMEs in reporting tax. The data used are MSMEs in the area of the Primary Tax Office in Duren Sawit. The number of questionnaires distributed was 120 and could be processed was 95 questionnaires. The analytical tool used is the Structure Equation Model (SEM). The results conclude that the value of the role of AR and the use of E-Filling affect the compliance of MSMEs in reporting taxes partially and simultaneously.

scholarly journals Educational Level and Tax Compliance: Empirical Evidence From Nigeria

2020 ◽  
Vol 10 (1) ◽  
pp. 160
Author(s):  
Stanley Ogoun ◽  
Godspower Anthony Ekpulu
Keyword(s):  
Educational Level ◽  
Government Expenditure ◽  
Tax Compliance ◽  
Tax Revenue ◽  
Education Expenditure ◽  
Government Investment ◽  
Ex Post ◽  
National Priority ◽  
Ex Post Facto ◽  
The Government

The study interrogates the relationship between educational level and tax compliance in Nigeria. The study employs the ex post facto research design to ascertain how government investment in education enhances tax compliance. The study covers 17 years (2002-2018) for both tax revenue (a surrogate for tax compliance) and education expenditure (a surrogate for educational level). From the empirical results, the study concludes that there is a positive nexus between government expenditure on education and tax revenue. The study, therefore, recommends that as a matter of necessity, the government should invest more in the overall educational demand of her citizens not only from tax revenues but from other oil and non-oil sources. The governments, from the federal and state levels, should act as a matter national priority endeavour to meet up with the international budgetary benchmark allocation for education, as recommended by the United Nations Educational, Scientific and Cultural Organization (UNESCO) in its Education for All (EFA) document 2000-2015. This will give Nigerians more access to quality education that would result in moving up the global ranking in HDI with its resultant benefits.

scholarly journals Exploring the independent prescribing role of the community pharmacists in Wales

2021 ◽  
Vol 29 (Supplement_1) ◽  
pp. i35-i35
Author(s):  
S S Alghamdi ◽  
R Deslandes ◽  
S White ◽  
K Hodson ◽  
A Mackridge ◽  
...  
Keyword(s):  
Community Pharmacy ◽  
Community Pharmacists ◽  
Community Pharmacies ◽  
Committee Report ◽  
Independent Prescribing ◽  
General Practices ◽  
The Government ◽  
Clinical Records ◽  
The Impact

Abstract Introduction Since 2019, the role of independent pharmacist prescribers (IPPs) in primary care has extended to community pharmacies in Wales [1]. This was in response to a Welsh Pharmaceutical Committee report in 2019 that outlined a plan to include an IPP in each community pharmacy in Wales by 2030. This aimed to relieve pressure on general practices, enhance patient care and reduce referral and admission rates to secondary care [2]. As funding was provided by the Government, the number of community pharmacists completing the independent prescribing course increased and many have implemented their prescribing role. Aim To explore the views of community IPPs regarding their prescribing role within community pharmacies in Wales. Methods Semi-structured face-to-face and telephone interviews were conducted with community IPPs from all seven health boards (HBs) in Wales. Ethical approval was obtained from the School of Pharmacy and Pharmaceutical Sciences at Cardiff University and the School of Pharmacy and Bioengineering at Keele University. Purposive sampling was used to identify potential participants. Gatekeepers (HB community pharmacy leads and directors of IPP courses in Wales) sent invitation emails, participant information sheet and consent form to potential participants. Written consent was obtained. Interviews were audio-recorded and transcribed ad verbatim. Thematic analysis was used to analyse the data. Results Thirteen community IPPs across Wales participated. Six themes were identified, including the utilisation of their role as community IPPs, their experiences with their independent prescribing training, motivation to obtain their prescribing qualification and utilise it, the impact, barriers and facilitators to implement and utilise their role. Participants practised as IPPs in the management of minor ailments and some other conditions, such as respiratory and sexual health. The course and training for community IPPs was helpful, but there was a need to focus more on therapeutic and clinical examination skills. The main impact of the role was that it helped to improve communication between community pharmacies and general practices and relieved some pressure on general practices. The main barriers were the lack of appropriate funding by the Government to develop the role, lack of access to patients’ medical records, lack of support and high workload. “One of the areas identified as high risk is for pharmacy prescribers is the lack of access to clinical records. How can you [as community IPPs] make any sensible decisions with half the information?” IPP6 Facilitators included that some services were already in place and the drive from the 2030 vision. Conclusion This is the first study that explored the views of community IPPs regarding their prescribing role in community pharmacies in Wales. It provided an insight into this new role that can be considered by the Welsh Government to achieve the 2030 vision for this role. A limitation to this study was that the role is still new in community pharmacies, which may affect the views of the community IPPs. Many of them have obtained their prescribing qualification but have not started to utilise it yet. Further work is needed to explore a wider population of community IPPs’ experiences as the role develops. References 1. Wickware, C. 2019. All community pharmacies in Wales to have an independent prescriber as part of long-term plan for Welsh pharmacy. Available at: https://www.pharmaceutical-journal.com/news-and-analysis/news/all-community-pharmacies. 2. Welsh Pharmaceutical Committee. 2019. Pharmacy: Delivering a Healthier Wales. Available at: https://www.rpharms.com/Portals/0/RPS%2.

COVID-19, migration and inclusive cities through e-governance: strategies to manage asylum seekers in Durban, South Africa

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Paul Kariuki ◽  
Maria Lauda Goyayi ◽  
Lizzy Oluwatoyin Ofusori
Keyword(s):  
South Africa ◽  
Asylum Seekers ◽  
Public Services ◽  
City Government ◽  
Information Communication ◽  
Content Type ◽  
Governance Strategies ◽  
The Government ◽  
The City

Purpose This paper aims to examine the role of electronic governance (e-governance) in enabling asylum seekers’ access to public services in the city of Durban, South Africa. Because of COVID-19, the government scaled down its operations, limiting access to public services, including among migrants. Design/methodology/approach Because of COVID-19-related restrictions, a systematic review was conducted of the relevant academic literature as well as the information portals of relevant government departments, municipalities and research reports on migration and refugees in South Africa. A total of 320 peer-reviewed research articles were identified. These were filtered and 68 relevant articles were selected. Findings The study found that asylum seekers have limited access to public services via information communication technology-enabled mechanisms. Whilst the city government has embraced e-governance, it is still in its nascent stages. Research limitations/implications This study was limited to a desktop one because of COVID-19 restrictions and it focused exclusively on asylum seekers. Therefore, its findings can only be generalised to this category of people. Practical implications Future studies on this subject should gather data from all categories of migrants to gain in-depth perspectives. Social implications All spheres of governance in South Africa should recognise asylum seekers as a constituency that deserves access to public services. E-governance can facilitate easier access to these services, and policies need to be aligned with this reality. Originality/value This study examined the efficacy of e-governance in enabling access to government services by asylum seekers during COVID-19. To the best of the authors’ knowledge, no other study on this subject was conducted during this period.

Evaluating the role of soil physical properties on simulated land-atmosphere interactions over South Africa using coupled atmosphere-hydrological modeling

2021 ◽  
Author(s):  
Zhenyu Zhang ◽  
Patrick Laux ◽  
Joël Arnault ◽  
Jianhui Wei ◽  
Jussi Baade ◽  
...  
Keyword(s):  
South Africa ◽  
Physical Properties ◽  
Land Degradation ◽  
Land Surface ◽  
Soil Physical Properties ◽  
Near Surface ◽  
Soil Database ◽  
Global Soil ◽  
The Impact

<p>Land degradation with its direct impact on vegetation, surface soil layers and land surface albedo, has great relevance with the climate system. Assessing the climatic and ecological effects induced by land degradation requires a precise understanding of the interaction between the land surface and atmosphere. In coupled land-atmosphere modeling, the low boundary conditions impact the thermal and hydraulic exchanges at the land surface, therefore regulates the overlying atmosphere by land-atmosphere feedback processes. However, those land-atmosphere interactions are not convincingly represented in coupled land-atmosphere modeling applications. It is partly due to an approximate representation of hydrological processes in land surface modeling. Another source of uncertainties relates to the generalization of soil physical properties in the modeling system. This study focuses on the role of the prescribed physical properties of soil in high-resolution land surface-atmosphere simulations over South Africa. The model used here is the hydrologically-enhanced Weather Research and Forecasting (WRF-Hydro) model. Four commonly used global soil datasets obtained from UN Food and Agriculture Organization (FAO) soil database, Harmonized World Soil Database (HWSD), Global Soil Dataset for Earth System Model (GSDE), and SoilGrids dataset, are incorporated within the WRF-Hydro experiments for investigating the impact of soil information on land-atmosphere interactions. The simulation results of near-surface temperature, skin temperature, and surface energy fluxes are presented and compared to observational-based reference dataset. It is found that simulated soil moisture is largely influenced by soil texture features, which affects its feedback to the atmosphere.</p>

scholarly journals Speak with one voice! Towards an ecumenical ethics applicable to the church-state dialogue in South Africa

2016 ◽  
Vol 72 (1) ◽  
Author(s):  
Koos Vorster
Keyword(s):  
South Africa ◽  
Common Ground ◽  
Ethical Concern ◽  
The Political ◽  
Political Ethics ◽  
Points Of View ◽  
The Government ◽  
Moral Discourses ◽  
The Church

This research deals with the question of whether an ecumenical ethics can be developed in South Africa that at least will be applicable in the field of political ethics and that can assist the various ecclesiastical traditions to ‘speak with one voice’ when they address the government on matters of Christian ethical concern. The research rests on the recognition of the variety of ethical persuasions and points of view that flow from the variety of hermeneutical approaches to Scripture. However, within this plethora of ethical discourses, an ‘overlapping’ ethics based on a proposed set of minimum theological ideas can be pursued in order to reach at least an outline of an applicable ecumenical political ethics conducive to the church–state dialogue in South Africa today. The article concludes that a ‘minimum consensus’ on the role of revelation in the moral discourses is possible and is enriched by traditional ideas such as creation and natural law, the reign of God and Christology, and it can provide a suitable common ground for an ecumenical ethics applicable to the moral difficulties in the political domain in South Africa today.

scholarly journals Interlinkages between Urbanization and Climate Change: Identifying and Understanding the Challenges and the Prospects

2020 ◽  
Vol 31 (3) ◽  
pp. 285-300
Author(s):  
Abhinav Alakshendra ◽  
Arjun Kumar ◽  
Simi Mehta
Keyword(s):  
Climate Change ◽  
Urban Governance ◽  
Institutional Reforms ◽  
Rapid Urbanization ◽  
Role Of Government ◽  
Government Organizations ◽  
Urban Service ◽  
The Government ◽  
The Impact

India is urbanizing at an alarming rate and the impact of climate change is becoming more visible each passing day. The rapid urbanization and climate change have severe direct and indirect consequences, such as increasing poverty, inequality, massive displacement, public health concerns, and challenges of urban governance, among others. This paper identifies some of the most pressing issues faced by urban India in the context of climate change. It also details the interventions undertaken at the local, national, and international levels to counter the effect of the climate change. In addition, it critically evaluates the role of government organizations, especially in terms of undertaking regulatory and planning functions. The paper argues that the implementation of institutional reforms would enable the government to reach out to the private sector to improve urban service delivery. It also provides examples of best practices from India and the world in combating climate change through adaptation and mitigation approaches.Abstrak. India mengalami urbanisasi pada tingkat yang mengkhawatirkan dan dampak perubahan iklim menjadi terlihat setiap hari. Urbanisasi yang cepat dan perubahan iklim memiliki konsekuensi langsung dan tidak langsung yang parah, seperti antara lain meningkatnya kemiskinan, ketimpangan, pengungsian besar-besaran, masalah kesehatan masyarakat, dan tantangan tata kelola kota. Makalah ini mengidentifikasi beberapa masalah paling mendesak yang dihadapi oleh perkotaan India dalam konteks perubahan iklim. Makalah ini juga merinci intervensi yang dilakukan di tingkat lokal, nasional, dan internasional untuk melawan dampak perubahan iklim. Selain itu, secara kritis makalah ini mengevaluasi peran organisasi pemerintah, terutama dalam menjalankan fungsi pengaturan dan perencanaan. Makalah ini berpendapat bahwa pelaksanaan reformasi kelembagaan akan memungkinkan pemerintah menjangkau sektor swasta untuk membantu meningkatkan pelayanan perkotaan. Makalah ini juga memberikan contoh praktik terbaik dari India dan dunia dalam memerangi perubahan iklim melalui pendekatan adaptasi dan mitigasi.Kata kunci. Urbanisasi, perubahan iklim, keterkaitan, tata kelola kota, mitigasi.

scholarly journals Influence of Capital Structure on Corporate Performance of Listed Firm in PSX: Role of External Factors

2021 ◽  
Vol 7 (3) ◽  
Author(s):  
Abdul Hameed ◽  
Farheen Zahra Hussain ◽  
Khawar Naheed ◽  
Muhammad Sadiq Shahid
Keyword(s):  
Firm Performance ◽  
Capital Structure ◽  
Debt Financing ◽  
External Factors ◽  
Least Square ◽  
Total Debt ◽  
Integral Role ◽  
Equity Ratio ◽  
The Impact

Purpose: A company’s capital structure is a blend of its equity and debt financing and is considered a significant factor in the valuation of any firm. The decisions related to capital structure formation play an integral role for the firms, therefore; this research tends to explore the factors of capital structure and their impact on firm performance. For this purpose, financial data for different listed companies in PSX has been gathered, and dividends and taxes are used as firm external factors.  Design/Methodology/Approach: To examine the impact, the panel data has been used for the period 2016-2020 and panel least square has been applied. Findings: The findings suggest that among the variables current ratio, dividends, taxation, total debt to total equity ratio, and the firm size are statistically significant to profitability. The study also concludes that dividends and tax have a greater impact on capital structure and firm performance.   Implications/Originality/Value: Managers and owners of the firms must make sure that their profits are used for future investments rather than payment of debts to avoid bankruptcy.  

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