Marina Bornman and Pusheletso Ramutumbu
This paper aims to develop a conceptual framework of tax knowledge that can be used to analyse and discuss tax knowledge as a factor influencing tax compliance.
Abstract
Purpose
This paper aims to develop a conceptual framework of tax knowledge that can be used to analyse and discuss tax knowledge as a factor influencing tax compliance.
Design/methodology/approach
Relevant literature was sourced using keywords pertaining to tax knowledge to identify the constructs of the framework. Thereafter, secondary interview data on small business owners’ tax challenges were thematically analysed to test the proposed framework.
Findings
Three elements of tax knowledge were identified, namely, general, procedural and legal tax knowledge. General tax knowledge relates to a need to have a fiscal awareness; procedural tax knowledge refers to understanding tax compliance procedures; and legal tax knowledge pertains to a need to understand regulations.
Practical implications
The proposed framework may assist future research in providing a structured approach for assessing tax knowledge as a factor influencing tax compliance. The framework may also assist tax authorities in designing targeted tax education outreach programmes for taxpayers and improve their understanding of taxpayer behaviour to influence the compliance behaviour of its taxpayer population.
Originality/value
An acceptable and specific measurement of tax knowledge as a factor of tax-compliance behaviour has been proposed and tested as a tool for analysing and discussing taxpayers’ knowledge variables.
Details
Keywords
Gustavo J. Nagy, Leonardo Seijo, José E. Verocai and Mario Bidegain
The purpose of this article is to discuss the assessment and inclusion of stakeholders' perception, and citizen participation instances to implementing management options to deal…
Abstract
Purpose
The purpose of this article is to discuss the assessment and inclusion of stakeholders' perception, and citizen participation instances to implementing management options to deal with climate threats within the existing institutional framework in Uruguay.
Design/methodology/approach
The approach being followed has different directional approaches and integrates them within a single assessment. First, a prescriptive climate change top-down path. Second, stakeholders' perception is assessed within a bottom-up risk-management model. Third, institutional agreements, arrangements, and consensus are reached. Considering the need for agreed and effective options, the approach is customized and turned flexible enough to accept inputs from scientists, managers, and stakeholders.
Findings
The co-production of knowledge and the achievement of agreed and feasible options is achieved by means of a consultation process which results in adaptive co-management agreements and collective decisions. This process is seen as both an empowerment of local actors and a multi-stakeholder learning-by-doing experiment. This allows for both an increase in coping capacity to climate threats and facilitates long standing conflict resolution.
Originality/value
Much literature discusses the importance of the role of social power in inclusive processes towards adaptation, and how difficult is ceding a genuine voice to stakeholders. The co-production of knowledge is a way to achieve the rapprochement of scientists with institutional and community actors. Thus, the participatory process gives stakeholders responsibility for identifying their specific needs and priorities and helps to establish community ownership.
Details
Keywords
Walter Leal Filho, Linda Ternova, Muhammad Muddassir Fayyaz, Ismaila Rimi Abubakar, Marina Kovaleva, Felix Kwabena Donkor, Samuel Weniga Anuga, Abraham R. Matamanda, Ilija Djekic, Ibrahim Abatcha Umar, Felicia Motunrayo Olooto, Maria Meirelles, Gustavo J. Nagy, Julia May, Marta May, Eromose Ebhuoma and Halima Begum
The interconnections between climate change and health are well studied. However, there is a perceived need for studies that examine how responses to health hazards (e.g…
Abstract
Purpose
The interconnections between climate change and health are well studied. However, there is a perceived need for studies that examine how responses to health hazards (e.g. cardiovascular diseases, ozone layer effects, allergens, mental health and vector-borne diseases) may assist in reducing their impacts. The purpose of this paper is to review the evidence on health responses to climate hazards and list some measures to address them.
Design/methodology/approach
A mixed literature review, bibliometric analysis and an original online survey were undertaken on 140 participants from 55 countries spread across all geographical regions.
Findings
The bibliometric analysis identified that most climate-related health hazards are associated with extreme weather events. However, only one-third of the investigated papers specifically analysed the connections between climate change and health hazards, revealing a thematic gap. Also, although Africa is highly affected by climate change, only 5% of the assessed studies focused on this continent. Many respondents to the survey indicated “heat distress” as a significant vulnerability. The survey also identified social determinants relevant to climate-induced health vulnerabilities, such as socioeconomic and environmental factors, infrastructure and pre-existing health conditions. Most respondents agree that policies and regulations are the most effective adaptation tools to address the public health hazards triggered by climate change. This paper presents some suggestions for optimising public health responses to health hazards associated with climate change, such as the inclusion of climate-related components in public health policies, setting up monitoring systems to assess the extent to which specific climate events may pose a health threat, establishing plans to cope with the health implications of heatwaves, increased measures to protect vulnerable groups and education and awareness-raising initiatives to reduce the overall vulnerability of the population to climate-related health hazards. These measures may assist the ongoing global efforts to understand better – and cope with – the impacts of climate change on health.
Originality/value
The combination of a literature review, bibliometric analysis and an original world survey identified and presented a wide range of responses.