Tax evasion, political/public corruption and increased taxation: evidence from Zimbabwe

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ophias Kurauone ◽  
Yusheng Kong ◽  
Stephen Mago ◽  
Huaping Sun ◽  
Takuriramunashe Famba ◽  
...  
Keyword(s):  
Tax Evasion ◽  
Regulatory Mechanism ◽  
Content Type ◽  
Electronic Transactions ◽  
Reserve Bank ◽  
Public Corruption ◽  
Ministry Of Finance ◽  
The Government ◽  
Descriptive Survey ◽  
The Relationship

Purpose The purpose of this paper is to examine the relationship between tax evasion, political/public corruption and increased taxation in Zimbabwe’s small and medium-sized enterprises (SMEs). Design/methodology/approach The study as a descriptive survey used questionnaires and interviews as research instruments for collecting data. Findings The findings revealed that most SMEs are no longer paying some form of taxes as expected since the Government of Zimbabwe through the Ministry of Finance and Reserve Bank of Zimbabwe introduced the 2% tax levy on all bank electronic transactions greater than US$10 from October 2018. Originality/value The paper recommends that the government should create an independent anti-corruption committee with strong monitoring and regulatory mechanism so as to fight political/public corruption; hence, creating a paradigm of trust and confidence among different economic players. Lastly, the tax authorities should engage all the key economic players when crafting the country’s tax laws/rates so as to promote a sense of equity, equality and economic transparency among citizens.

Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia

2017 ◽  
Vol 59 (3) ◽  
pp. 413-429 ◽  
Author(s):  
Chan Pui Yee ◽  
Krishna Moorthy ◽  
William Choo Keng Soon
Keyword(s):  
Social Exchange ◽  
Tax Evasion ◽  
Design Methodology ◽  
Tax Compliance ◽  
Assessment System ◽  
Self Assessment ◽  
Tax System ◽  
Content Type ◽  
The Government ◽  
The Relationship

Purpose The success of self-assessment tax system is voluntary compliance with the tax laws. When tax evasion is seen as unacceptable, taxpayers will tend to evade tax less. Hence, the understanding of taxpayers’ attitude on tax morality towards a tax system has to be enhanced to minimize tax evasion cases. The purposes of this study are to examine the relationship between tax fairness, tax knowledge, enforcement level and social exchange towards taxpayers’ attitude of tax morality under the self-assessment system in Malaysia and also to identify the relationship between taxpayers’ attitude of tax morality and taxpayers’ perceptions on tax evasion. Design/methodology/approach Data were collected from 400 taxpayers through a questionnaire and analysed. Findings From the analysis, it has been found out that tax knowledge is the most important tax system characteristic that affects taxpayers’ attitude of tax morality. In addition, taxpayers’ attitude of tax morality is significant to taxpayers’ perceptions on tax evasion in Malaysia. Originality/value The findings of this study would be useful for the government to further improve the present tax system to increase voluntary tax compliance.

Critical criteria for enhancing consumption intention in restaurants during COVID-19

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sheng-Fang Chou ◽  
Chih-Hsing Sam Liu ◽  
Jun-You Lin
Keyword(s):  
Structural Equation ◽  
Consumer Behaviour ◽  
Mediating Effect ◽  
Sufficient Information ◽  
Content Type ◽  
Consumption Intentions ◽  
The Government ◽  
Media Channels ◽  
The Impact ◽  
The Relationship

PurposeThe purpose of this study is to illustrate the different systems controlling coronavirus disease 2019 (COVID-19) and curbing the impact of the virus on the hospitality economy. The author’s clarified the critical attributes of the government, organization management system and consumer behaviour using mediation-moderation models and demonstrated how those critical attributes influenced customer consumption intention during COVID-19 in Taiwan.Design/methodology/approachDue to the impact of the COVID-19 pandemic, this research is mainly distributed through online questionnaires through Facebook and other social media channels to recruit volunteers. Second, the pre-test survey used 100 questionnaires collected from juniors and seniors from a university in northern Taiwan to make predictions. Third, this study also conducted a questionnaire validity analysis, which identified 9 criteria and 34 items. Fourth, the questionnaire collected samples for a total of three months. Structural equation modelling was used to test the hypotheses in a sample of 1,098 consumers in Taiwan.FindingsThis study considers government, enterprise and consumer levels and conducts relevant factor analysis from consumers’ perspectives to understand the changes in consumer behaviour under COVID-19 influence. Regarding mediation, this study finds that information and communication mediate the relationships between crisis management and COVID-19 impact. Regarding moderation, this study exposes the critical moderating part of human resources, that hygiene and safety strengthen the relationships between COVID-19 impact and attitude towards life and that perceived anxiety strengthens the relationship between attitude towards life and consumption intention.Practical implicationsDuring COVID-19, restaurants should cooperate with the government to reduce the risk of community infection. Therefore, the government also needs to cooperate with restaurant companies to enhance the industrial economy, actively communicate with consumers and provide correct and sufficient information. At the same time, restaurant enterprises also need to have sufficient human resource arrangements, hygiene and safety planning to eliminate consumers’ doubts.Originality/valueThese findings indicate that consumers’ consumption intention to eat out is affected by the COVID-19 impact and attitude towards life. This research also confirms that perceived anxiety has a mediating effect on the relationship between consumer attitudes towards life and consumption intentions. To improve the restaurant economic process, they should consider solutions to reduce consumers’ perception of the COVID-19 impact and fear of eating out.

Tourism public-private partnership (PPP) projects: an exploratory-sequential approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marwa Ghanem ◽  
Ibrahim Elshaer ◽  
Samar Saad
Keyword(s):  
Interpersonal Relationships ◽  
Service Providers ◽  
Stakeholder Management ◽  
Comprehensive Overview ◽  
Sequential Approach ◽  
Essential Information ◽  
Content Type ◽  
The Government ◽  
The Relationship

Purpose This study aims to address the absence of a thorough understanding of commitment in tourism public-private partnerships (PPP) by exploring antecedents of PPP commitment and their underpinning relationships in regard to the destination management system (DMS). Design/methodology/approach An empirical investigation of the case of the Egyptian DMS, a PPP which was forsaken by the government partner and which subsequently failed. Qualitative and quantitative approaches are used for a comprehensive overview of the researched phenomena pertaining to external and internal stakeholders. Findings The results indicated that stakeholder management, relational capital, perceived benefits and stakeholder capabilities could influence intentions to commit to a tourism PPP project. Also, the latter three factors were found to mediate the relationship between stakeholder management and long-term PPP commitment. The results also shed light on the important aspects of non-contractual, interpersonal relationships between internal and external PPP stakeholders. Originality/value This research pioneers inquiries on the commitment of Tourism PPP/DMS projects and its possible drivers in a non-Western context. Also, this study contributes to knowledge by exploring the relationship within and between internal (partners) and external (e.g. local service providers) stakeholder groups and provided evidence on the crucial role of both on long-term PPP commitment and success. The current study has a few significant contributions to the PPP literature regarding the commitment and success of PPP in the complicated environments in which tourism PPP projects are operated. Moreover, this study offers essential information and practices for improving partner relationships with external stakeholders.

scholarly journals Sustainability level, corruption and tax evasion: a cross-country analysis

2016 ◽  
Vol 23 (2) ◽  
pp. 328-348 ◽  
Author(s):  
Hichem Khlif ◽  
Achraf Guidara ◽  
Khaled Hussainey
Keyword(s):  
Tax Evasion ◽  
Design Methodology ◽  
Policy Implications ◽  
Content Type ◽  
Global Competitiveness ◽  
Country Analysis ◽  
Cross Country ◽  
The Relationship ◽  
Global Competitiveness Report

Purpose This paper aims to examine the relationship between the level of sustainability and tax evasion and test whether the level of corruption moderates such a relationship. Design/methodology/approach The sample consists of 65 developed and developing countries. Tax evasion is measured using a macro indirect approach used by Schneider et al. (2010). The sustainability level and corruption variables are collected from The Global Competitiveness Report for 2012-2013. Findings This study finds that the level of tax evasion is negatively associated with the level of sustainability (overall score and social and environmental score) and the quality of infrastructure. When we distinguish between low- and high-corruption countries, we find that this negative association is significant for low-corruption countries and insignificant for high-corruption countries. These results imply that the level of corruption may reduce the tendency of individuals in a given state to accept and trust their government in general and comply with the tax rules in particular. Originality/value Our empirical findings have policy implications for governments with high levels of tax evasion, as they highlight the importance of states’ engagements towards their citizens in reducing tax evasion.

scholarly journals Analysis of Post Loan Disbursement Allocation and Performance of Non-Prime Household Loan in Microfinance Banks in Kenya

2017 ◽  
Vol 03 ◽  
pp. 42
Author(s):  
Bernard Ndirangu Wachira ◽  
Humphrey Opiyo Omondi ◽  
Josphat K. Kinyanjui ◽  
◽  
◽  
...  
Keyword(s):  
Financial Management ◽  
Design Method ◽  
Wald Test ◽  
Grameen Bank ◽  
Credit Risks ◽  
Training Policy ◽  
The Government ◽  
And Performance ◽  
Descriptive Survey ◽  
The Relationship

The part played by non-prime household loans in improving the lives of many people who cannot afford collateral globally cannot be ignored. Many Microfinance Banks in many economies worldwide have tried to maintain the Grameen Bank Model of granting microloans, mainly non-prime household loans. However, the credit risks associated with this initiative hamper the pace at which the granting of this credit facility is expected to grow. This study intends to explore the relationship between the post loan disbursement allocation and the performance of non-prime household loans in the Microfinance Banks in Kenya. The theory associated to this study is the Credit Risk Theory. This theory, which is regarded as credit structural theory, was developed by Merton in 1972. The descriptive survey research design method was applied, and the sample size was 150 respondents. The data-collection tool used was a questionnaire. A logistic regression analysis was conducted for the purpose of predicting non-prime household performance in the Microfinance Banks using training budget, recoveries budget, percentage of training budget, and percentage of recoveries budget as predictors. The Wald test shows that training budget, recoveries budget, and percentage of training budget were good predictors, making a significant contribution to prediction. The percentage of budget on recoveries was not a significant predictor. The Microfinance Banks should enhance the performance of non-prime household loans through capacity building to the borrowers and educate the borrowers on dangers of enforced loan recoveries. The government, through the Central Bank of Kenya, should have a training policy for the Microfinance Banks so that they can enlighten the borrowers on proper financial management to avoid conflicts with borrowers during loan recoveries.

scholarly journals The hierarchy of public project governance frameworks

2018 ◽  
Vol 11 (1) ◽  
pp. 174-197 ◽  
Author(s):  
Gro Holst Volden ◽  
Bjorn Andersen
Keyword(s):  
Portfolio Management ◽  
Qualitative Assessment ◽  
Public Project ◽  
Content Type ◽  
Investment Projects ◽  
Project Governance ◽  
Internal Focus ◽  
Management Literature ◽  
The Government ◽  
The Relationship

Purpose The purpose of this paper is to study public project governance frameworks in various ministries and agencies in Norway, following the introduction of such a framework on the topmost level (i.e. the cabinet) which applies to the very largest projects. Design/methodology/approach The study is methodologically designed as a qualitative assessment of project governance frameworks that apply to state-funded investment projects in selected sectors, based on data gathered through document reviews and interviews. Findings The study finds that all of the agencies have introduced their own project governance frameworks, which are basically consistent with the recommendations from the project management literature and with the cabinet’s overall requirements in Norway. By contrast, only one ministry has taken a formalized role as a project owner. Governance tasks thus seem to be extensively delegated to the subordinate agencies. This even includes strategic tasks such as project selection and portfolio management, and implies there is a risk that public project governance has a narrow and internal focus. Originality/value The paper is a first step toward a better understanding of public project governance as a hierarchical system and the relationship between project owners on three levels, the cabinet, the sectoral ministry, and the government agency.

Help or resistance? Product market competition and water information disclosure: evidence from China

2019 ◽  
Vol 11 (5) ◽  
pp. 933-962
Author(s):  
Zhifang Zhou ◽  
Tao Zhang ◽  
Jiachun Chen ◽  
Huixiang Zeng ◽  
Xiaohong Chen
Keyword(s):  
Information Disclosure ◽  
Market Competition ◽  
Product Market ◽  
Product Market Competition ◽  
Competition Intensity ◽  
Ownership Type ◽  
Content Type ◽  
Industry Competition ◽  
The Government ◽  
The Relationship

Purpose This paper investigates the relationship between product market competition and firms’ water information disclosure and how firms’ ownership type can affect this relationship in China, offering new insights into corporate water management. Design/methodology/approach The authors investigated 303 Chinese listed companies in highly water-sensitive industries to examine how product market competition influences corporate water information disclosure by subdividing the product market competition into market competition at the firm level and the industry competition intensity at the industry level. Findings The results show that there exists an inverted U-shaped relationship between industry competition and water information disclosure; enterprises with the highest market power in a mildly competitive industry are more willing to voluntarily disclose water information and play an industry benchmarking role. Further tests demonstrate that the relationship between industry competition intensity and water information disclosure is stronger for state-owned enterprises than for private enterprises. Research limitations/implications The current water resources regulations in China are relatively lax and the water risk awareness of firms is weak, which may affect the applicability of the results. In addition, water information disclosure research is a relatively new field and a quantitative index system for water information disclosure is still in the exploratory stage. Further developments, including the selection, definition and measuring methods of a water index are required. Practical implications The authors developed a new direction of enterprise water management activities from the perspective of market competition. Based on the market conditions in China, the authors also investigated the impact of the ownership type of the enterprises on the relationship between market competition and water information disclosure. Social implications The authors suggested that the government should improve laws and regulations and adopt incentive mechanisms to encourage enterprises to implement water resource management. In addition, the government should encourage high market status enterprises to actively fulfill their environmental responsibilities so that the entire industry is encouraged to follow suit. Originality/value This study represents an important development in the field of environmental accounting and is the first research on corporate water information disclosure; it also extends the research on the influence mechanisms of market competition on the environmental management practices of enterprises.

Amtek Auto debacle: financial statement analysis

2020 ◽  
Vol 10 (2) ◽  
pp. 1-24
Author(s):  
Asheesh Pandey
Keyword(s):  
Learning Outcomes ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Statement Analysis ◽  
Content Type ◽  
Academic Level ◽  
Reserve Bank ◽  
Financial Decision ◽  
The Relationship ◽  
A Company

Learning outcomes The learning outcomes are as follows: developing an understanding of financial statement analysis among students; students would be able to calculate various ratios, understand their meaning and interpret them to take a financial decision; and exploring the relationship between financial leverage and risk. Case overview/synopsis Amtek Auto is a leading auto-components manufacturer established in 1988 which entered into bankruptcy in through the order of Reserve Bank of India in 2017. The company started with a humble beginning and later on the promoter decided to expand exponentially both through organic as well as inorganic growth in past 15 years. To grow a company kept on taking debt which made it riskier and deteriorated its financial position over a period. The case covers a 10-year timeline from 2008 to 2017. It gives an opportunity to analyze its financial statements to understand how its decisions shaped its performance Complexity academic level The case aims for students to take a comprehensive view of the financial statement analysis of Amtek Auto including the following: vertical and horizontal analysis; comprehensive ratio analysis including liquidity, profitability, leverage and turnover ratios with special emphasis on debt as a double-edged sword; analysis of Armtek Auto’s financial performance over a period of 10 years. Supplementary materials Teaching Notes are available for educators only. Subject code CSS 1: Accounting and Finance.

Fraud triangle in public procurement: evidence from Indonesia

2019 ◽  
Vol 26 (4) ◽  
pp. 951-968 ◽  
Author(s):  
Ni Wayan Rustiarini ◽  
Sutrisno Sutrisno ◽  
Nurkholis Nurkholis ◽  
Wuryan Andayani
Keyword(s):  
Negative Affect ◽  
Conflicts Of Interest ◽  
Detection System ◽  
Public Procurement ◽  
Fraud Triangle ◽  
Effective Prevention ◽  
Content Type ◽  
The Government ◽  
The Relationship ◽  
Procurement Fraud

Purpose This study aims to examine the effects of fraud triangle (pressure, opportunity and rationalization) on individual fraudulent behavior in Indonesian public procurement. Empirical research in this area is relatively sparse. Design/methodology/approach Data were collected using laboratory experiments. Findings The results revealed that fraudulent behavior is higher when an individual has high pressure and high opportunity. These factors play an important role in determining individual rationalization. Most of participants used “displacing responsibility” to rationalize their actions. This study also demonstrated that negative affect mediates the relationship between fraudulent behavior and rationalization. Research limitations/implications First, fraudulent behavior research cannot be separated from social desirability bias. Second, the experiments only involved individual decision-making, not in groups. Finally, this study did not examine the effectiveness of rationalization in reducing negative affect. Practical implications Over the years, the government has only focused on the identification of pressure and reduction of opportunities, but ignored individual psychological reasons. Considering that procurement fraud is always increasing, the government must more focus on individual reasons to design an effective prevention and detection system. Social implications There are various conflicts of interest in public procurement budgeting. These conflicts can distort resource allocation and causes budget leakage. As a result, the government is incapacitated to achieve social and economic goals of the community. Originality/value There is limited research about fraud in public procurement budgeting, especially in developing countries. In addition, the fraud triangle research, which focuses on rationalization is still limited.

Government expenditure and economic growth in the European Union countries

2018 ◽  
Vol 45 (2) ◽  
pp. 372-386 ◽  
Author(s):  
Gitana Dudzevičiūtė ◽  
Agnė Šimelytė ◽  
Aušra Liučvaitienė
Keyword(s):  
Economic Growth ◽  
European Union ◽  
Government Spending ◽  
Government Expenditure ◽  
The European Union ◽  
Policy Makers ◽  
Content Type ◽  
Eu Countries ◽  
The Government ◽  
The Relationship

Purpose The purpose of this paper is to provide more reliable estimates of the relationship between government spending and economic growth in the European Union (EU) during the period of 1995-2015. Design/methodology/approach The methodology consisted of several different stages. In the first stage for an assessment of dynamics of government spending and economic growth indicators over two decades, descriptive statistics analysis was employed. Correlation analysis helped to identify the relationships between government expenditures (GEs) and economic growth. In the third stage, for modeling the relationship and the estimation of causality between GE and economic growth, Granger causality testing was applied. Findings The research indicated that eight EU countries have a significant relationship between government spending and economic growth. Research limitations/implications This study has been bounded by general GE and economic growth only. The breakdowns of general GE on the basis of the activities they support have not been considered in this paper, which is the main limitation of the research. Despite the limitation, it might be maintained that the research highlights key relationships in the EU countries. Originality/value These insights might be useful for policy makers. In countries with unidirectional causality running from GE to economic growth, the government can employ expenditure as a factor for growth. The governments should ensure that resources are properly managed and efficiently allocated to accelerate economic growth in the countries with unidirectional causality from GDP to GE.

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