Successfully Playing Games of Tax Compliance

Author(s):  
Shefali Virkar

The purpose of this chapter is to examine the role of government in encouraging fiscal compliance from the theoretical perspective of the ‘Ecology of Games'. Conceptual representations of human behaviour in formal complex institutions, located within Behavioural Economics Political Game Theory, presuppose it is possible for government agencies to strategically influence the behavioural preferences and consumption patterns of individual actors and groups in society. This study presents an empirical case concerned with the implementation and use of an electronic property tax collection system in Bangalore, India developed between 1998 and 2008.

2016 ◽  
pp. 1913-1933
Author(s):  
Shefali Virkar

Much has been written about e-government within a growing stream of literature on ICT for development, generating countervailing perspectives where optimistic, technocratic approaches are countered by far more sceptical standpoints on technological innovation. This body of work is, however, not without its limitations: a large proportion is anecdotal in its style and overly deterministic in its logic, with far less being empirical, and there is a tendency for models offered up by scholarly research to neglect the actual attitudes, choices, and behaviour of the wide array of actors involved in the implementation and use of new technology in real organisations. Drawing on the theoretical perspectives of the Ecology of Games framework and the Design-Actuality Gap model, this chapter focuses on the conception and implementation of an electronic property tax collection system in Bangalore (India) between 1998 and 2008. The work contributes to not just an understanding of the role of ICTs in public administrative reform, but also towards an emerging body of research that is critical of managerial rationalism for an organization as a whole, and which is sensitive to an ecology of actors, choices, and motivations within the organisation.


Author(s):  
Shefali Virkar

Much as been written about e-government within a growing stream of literature on ICT for development, generating countervailing perspectives where optimistic, technocratic approaches are countered by far more sceptical standpoints on technological innovation. This body of work is, however, not without its limitations: a large proportion is anecdotal in its style and overly deterministic in its logic, with far less being empirical, and there is a tendency for models offered up by scholarly research to neglect the actual attitudes, choices, and behaviour of the wide array of actors involved in the implementation and use of new technology in real organisations. Drawing on the theoretical perspectives of the Ecology of Games framework and the Design-Actuality Gap model, this chapter focuses on the conception and implementation of an electronic property tax collection system in Bangalore (India) between 1998 and 2008. The work contributes to not just an understanding of the role of ICTs in public administrative reform, but also towards an emerging body of research that is critical of managerial rationalism for an organization as a whole, and which is sensitive to an ecology of actors, choices, and motivations within the organisation.


2020 ◽  
Vol 135 (6) ◽  
pp. 813-822
Author(s):  
Elizabeth Neilson ◽  
Jennifer Villani ◽  
Shawna L. Mercer ◽  
David L. Tilley ◽  
Isaah Vincent ◽  
...  

Objectives The Community Preventive Services Task Force (CPSTF) makes evidence-based recommendations about preventive services, programs, and policies in community settings to improve public health. CPSTF recommendations are based on systematic evidence reviews. This study examined the sponsors (ie, sources of financial, material, or intellectual support) for publications included in systematic reviews used by the CPSTF to make recommendations during a 9-year period. Methods We examined systematic evidence reviews (effectiveness reviews and economic reviews) for CPSTF findings issued from January 1, 2010, through December 31, 2018. We assessed study publications used in these reviews for sources of support; we classified sources as government, nonprofit, industry, or no identified support. We also identified country of origin for each sponsor and the most frequently mentioned sponsors. Results The CPSTF issued findings based on 144 systematic reviews (106 effectiveness reviews and 38 economic reviews). These reviews included 3846 publications: 3363 publications in effectiveness reviews and 483 publications in economic reviews. Government agencies supported 57.1% (n = 1919) of publications in effectiveness reviews and 59.2% (n = 286) in economic reviews. More than 1500 study sponsors from 36 countries provided support. The National Institutes of Health was the leading sponsor for effectiveness reviews (21.3%; 718 of 3363) and economic reviews (16.2%; 78 of 480), followed by the Centers for Disease Control and Prevention (7.0%; 234 of 3363 effectiveness reviews and 14.8%; 71 of 480 economic reviews). Conclusions The evidence base used by the CPSTF was supported by an array of sponsors, with government agencies providing the most support. Study findings highlight the need for sponsorship transparency and the role of government as a leading supporter of studies that underpin CPSTF recommendations for improving public health.


Author(s):  
Humaira Yasmeen ◽  
Ying Wang ◽  
Hashim Zameer ◽  
Hina Ismail

The objective of this article is to design a game theory-based model to outline the role of the government, firm and civil society for environmental sustainability. The study used the dynamic game theory of complete information. Based upon the equilibrium analysis, the study highlights that when the punishment for non-compliance with environmental responsibility is smaller, the role of civil society would be higher for environmental sustainability. On the other hand, when the environmental responsibility cost is higher, then the role of a government is also higher for the implementation of environmental responsibility and to ensure the punishment. However, the authors found from model analysis that if the cost is low, the probability of firm to fulfill environmental responsibility is higher. In real life, the high cost of environmental responsibility is the main reason that the firm does not fulfill environmental responsibility. Under the high cost, the firm often has the phenomenon of bribery to the government and other means to avoid environmental responsibility. This article is a valuable policy guide for policy makers to cope with global environmental challenges.


2021 ◽  
Vol 33 (1) ◽  
pp. 79-96
Author(s):  
Noor 'Aza Ahmad ◽  

Malaysia is reported to be an “elderly’”country by 2030. Senior citizens are “jewels in experience”, wherefore their welfare rights should be protected under the law or by the public in general. Therefore, this paper discusses the rights of senior citizens to be protected by examining the provisions of the Destitute Persons Act 1977. The study was carried out through library research. Apart from analysing the provisions of the Destitute Persons 1977 Act, reported cases of underprivileged and ill senior citizens in Malaysia were also taken into view. In addition, this article also discusses the role of government agencies in helping senior citizens in need of protection and care, in the form of physical or financial assistance. Finally, this article discusses the actions and recommendations of the government which seeks to draw up an Act specifically aimed at protecting senior citizen welfare rights as a whole.


Author(s):  
Goutam Dutta ◽  
Sumitro Santra

Rural Tourism is an important feature in development of emerging states in India. This case study, an UNDP funded project with ministry of Tourism, GOI, focuses the problem faced by a NGO in developing a rural tourism in Jharkhand in India for a decade. The management issues are feasibility and financial viability, lack of project and infrastructure planning, role of government agencies. The case stresses need of project risk management in this type of private partner partnership


Sign in / Sign up

Export Citation Format

Share Document