Search results
1 – 10 of 708Abstract
Details
Keywords
Busan (Pusan), Korea’s second largest city (population 3.6 million) and fifth busiest port in the world, is experiencing rapidly increasing trade, global connections, events, and…
Abstract
Busan (Pusan), Korea’s second largest city (population 3.6 million) and fifth busiest port in the world, is experiencing rapidly increasing trade, global connections, events, and resulting infrastructural projects. What should Busan do to better handle the social, political, and economic complexities brought by these changes?
To answer this question, this paper explores the relationship of globalization and culture, as treated by cultural anthropology. It also considers how the tools of applied social science and anthropology can be mobilized to help Busan and the southeast region of Korea deal with these challenges.
After introducing anthropological treatments of culture, globalization and global problems, I discuss how applied social science/anthropology is used in international business/trade, tourism, and transport/logistics, especially the third area. To show how applied social science can help transportation and logistics projects in Busan and Korea, I present lessons from case studies and examples in Denver, Colorado Springs, Chuuk (Truk, South Pacific), and Korea.
Applied social science and applied anthropology present a wealth of helpful methods and insights to help Busan and Korea improve planning, public participation, political, social and environmental issues in transport and logistics projects, and to help prevent ethical and budgetary lapses. Finally, I offer suggestions for initial training programs and future studies to help expedite these goals.
Details
Keywords
Richmond Kumi, Richard Kwasi Bannor, Helena Oppong-Kyeremeh and Jennifer Ellah Adaletey
This paper examined tax compliance and its impact on agrochemical traders in Ghana.
Abstract
Purpose
This paper examined tax compliance and its impact on agrochemical traders in Ghana.
Design/methodology/approach
Based on the registered agrochemical lists obtained from the Plant Protection and Regulatory Service Department, 92 agrochemical traders were sampled for data collection. Probit regression was used to estimate determinants of tax compliance, whereas the Inverse Probability Weighted Regression Adjustment Model was employed to evaluate the impact of tax compliance on business performance.
Findings
The results revealed that age and gender relate positively to enforced tax compliance, while education positively impacts voluntary tax compliance. Nonetheless, tax rate, trust and monthly sales positively affect voluntary tax compliance but negatively impact enforced tax compliance. Inversely, while authorities’ power negatively impacted voluntary compliance, it positively influenced enforced tax compliance confirming the Slippery Slope Framework.
Originality/value
To the best knowledge of the authors, this paper is the first to investigate tax compliance determinants and impact among agrochemical traders, despite the tremendous growth of the agrochemical sub-sector in Africa and Ghana. Therefore, this study makes a modest contribution to empirical studies that validate the Slippery Slope Framework in promoting tax compliance in the agricultural and agribusiness sectors of a developing country. Similarly, it also unearths the impact of tax compliance on agribusiness growth which has yet to be highlighted in the extant literature.
Details