Determinants of Tax Compliance Behaviour among Rental Income Earners in Pokhara

Rental tax is an important source of revenue for local government units. After Nepal adopted fiscal federalism, concerns have been shown by policymakers as well as academicians on the fiscal sustainability of the local government units. In this context, this study attempts to explore tax compliance behaviour among rental income owners in Pokhara. The study is based on a survey of 196 households located in wards 9, 11 and 17 of Pokhara Metropolitan City. The wards represent commercial, semi-urban, and densely populated areas of the city respectively. The required data were gathered employing a self-administered questionnaire comprising Likert scales to measure tax awareness, attitude towards tax, cost of non-compliance, peer influence for compliance, government incentives, and tax compliance behavior of the rental income earner. The data collected were analyzed employing ANOVA, correlation and multiple regression. The research revealed a positive relationship between tax awareness, attitude towards tax, peer influence, and government incentives with tax compliances. The study findings depict that the taxpayers’ awareness and perception towards tax are important variables that affect the compliance behavior of rental taxpayers. Moreover, the results reveal that the rental income earner in Pokhara does not comply with the tax rules due to the lower cost of non-compliance as negative relationship established was found between tax compliance and the cost of non-compliance. Metropolitan tax authority needs to focus on awareness and government incentives rather than the cost of non-compliance for better adherence to tax rules among rental taxpayers.

The assessment of government incentives on savings, Hungary 2006–2019

This study analyses the effectiveness of government incentives on household savings in Hungary prior to the Covid pandemic and the ensuing economic turmoil. Time series pertaining to life insurance, voluntary pension savings, and long-term and short-term government bonds are tested in relation to government incentives. The novelty of this study is the test on complex mix of policy incentives and saving funds. The analysis applies the multiple breakpoint test and OLS regression, based on the behavioural life cycle hypothesis. The conclusion is that in the analysed time period the government incentives had a significant effect and promoted savings behaviour, with the exception of short-term government bonds.

Investigation of hesitancy to donate plasma among COVID-19 survivors in Goa: an online survey

Background: The ongoing COVID-19 pandemic led to surge in mortality. In the absence of definitive treatment, convalescent plasma therapy was accepted as a modality to treat COVID-19 patients. There exists hesitancy with regards to COVID-19 convalescent plasma donation. To find the deterrents to CCP donation.Methods: An online survey was conducted by snowball technique. The study participants were COVID-19 survivors. They were asked to express their willingness to donate CCP. The reasons for not donating CCP were recorded. The data was analyzed using R-program. The adjusted and unadjusted Odds ratios were calculated to find the predictors of willingness to donate CCP.Results: 110 study participants responded to the survey. 49.1% of the responders were willing to donate plasma. The top three deterrents of CCP donation were ill health (27.6%; 95% CI, 18.28%-39.27%), ineligibility (10.5%; 95% CI, 4.98%-20.21%), not recovered completely (6.58%; 95% CI, 2.45%-15.34%). The female gender, older age, being symptomatic, unaware of government incentives, tested by RAT, and unaware of CPT were associated with lower odds of donating CCP.Conclusions: Ill health, ineligibility, and perceived incomplete recovery were the major deterrents of CCP donation. Being female, older age, being symptomatic, unaware of government incentives, tested by RAT, and unaware of CPT were associated with lower willingness to donate CCP. There is a need to develop interventions to target these factors to improve CCP donation whenever it is indicated.

Does Tax, Financial, and Government Incentives Impact Long-Term Portuguese SMEs’ Sustainable Company Performance?

This article aims to assess how fiscal and financial incentives and government support conditioned the profitability of Portuguese SMEs between 2010 and 2019. The high tax and financial burdens on SMEs have consequences for sustainability and business development. Thus, the study analyzes different incentives provided by the Portuguese government to ease this burden and improve business profitability. The study uses panel data with fixed effects using five different sources of information from five internal tax grant types, three different European Union program financial subventions, and three national budget-specific expenses. The results obtained suggest that tax incentives influence the profitability of SMEs; however, government incentives do not have any impact. The QREN (financial) incentives positively decide the ROA and negatively impact the ROE, contributing to sustainable performance. Portugal 2020 incentives have a weak effect on the first years, improving in the following years. However, the incentive related to R&D is not relevant. This work aims to contribute to decision making for managers, shareholders, and government entities, allowing them to choose those measures that could increase the company's added value, and for governments, as a tool to select incentives that will most benefit SMEs’' profitability. This work identifies the key incentives that impact companies' profitability.

Green innovation and Sustainable Development Goals in SMEs: the moderating role of government incentives

PurposeThe aim of this research is to understand how government incentives (financial and non-financial) influence the relationship between green innovation and Sustainable Development Goals (SDGs) in SMEs.Design/methodology/approachTo contribute to the literature, this research uses empirical evidence of 204 Pakistani small and medium-sized enterprises (SMEs) and tests the moderating role of government support between green innovation and SDGs.FindingsThe findings indicate that green innovation has a significant influence on SDGs, community development and environmental activities. The government support significantly strengthens the relationship between green innovation and environmental practices, while it does not moderate the path between green innovation and community development.Practical implicationsThe research recommends SMEs focus on the adoption of green innovation and green technology to protect the environment and facilitate the community. Moreover, the research advises the government to assist SMEs financially and nonfinancially, so they will in turn help in the attainment of SDGs.Originality/valueThis research is the first attempt to assess the importance of green innovation in SDGs with a moderating role of government incentives in emerging SMEs. It provides several useful implications for policymaking.

GOVERNMENT INCENTIVES TO INCREASE LABOR PRODUCTIVITY IN THE DIGITAL ECONOMY

Аннотация В статье рассмотрено взаимодействие экономических субъектов и государства в цифровой экономике в вопросах повышения производительности труда. Представлены национальные проекты и их роль в кадровой политике. Проанализированы приоритетные направления государственного стимулирования повышения производительности труда в цифровой экономике. Annotation In the article, the author considers the interaction of economic entities and the state in the digital economy in terms of increasing labor productivity. National projects and their role in personnel policy are presented. The priority directions of state incentives for increasing labor productivity in the digital economy are analyzed.

The intention of households in the Daklak province to instal smart grid rooftop solar electricity systems

Background Smart grid rooftop solar electricity is a useful power resource and a viable alternative to conventionally generated energy. In the context of Vietnam, it could help people control their own source of electrical power and reduce power outages. This problem is expected to worsen in the future. Previous studies have shown that very few smart grid rooftop solar electricity systems have been installed by households in the Daklak Province, in the Central Highlands of Vietnam, and that as of 30th May 2019, only 18 out of 435,688 households had installed such a system. Moreover, only a small number of people knew about this resource. Method Based on previous investigations, this study proposed a research model that includes factors, which might affect the intention to instal smart grid rooftop solar electricity systems. However, the amount of money that people would be willing to pay (WTP) for the installation of such systems depends on their current electricity consumption. Therefore, to investigate this issue, a questionnaire was developed to survey 300 households in the Daklak Province, in the Central Highlands of Vietnam. A probit binary model was used to analyse the collected data from the questionnaire for this study. Results After interviewing the respondents from the 300 households in the research area and introducing into the concept and benefits of the smart grid solar electricity generating systems, they were more aware and knowledgeable of the concept. Thirty-three percent of households mentioned that they intended to instal such a system and were willing to pay between USD 1240 and USD 2220 for an appropriate-sized system based on their current electricity consumption and needs. Those households that possessed a high awareness of smart grid rooftop solar power were more likely to express the intention to instal such a system. However, it was also revealed that government incentives and household attitudes were important factors that influence the intention to instal such a system. In contrast, factors such as environmental concerns and the innovativeness of households were less influential. Conclusion The awareness and understanding of the 309 households surveyed in this study regarding smart grid rooftop solar electricity systems and government incentives were the leading factors that affected the people’s intention to instal such systems. The majority of the respondents were willing to pay between USD 1240 and USD 2220 for installing such a system. In progressing this initiative in Vietnam, based on the results of this study, the Vietnamese government could identify those households that have the necessary degree of knowledge and awareness of such systems and offering incentives to instal such systems. The government could also develop communication programmes and other initiatives to enhance the understanding and awareness of the community of rooftop solar electricity so that programmes for the development of alternative energy sources could be more effective.