Abba Ya'u, Mohammed Abdullahi Umar, Nasiru Yunusa and Dhanuskodi Rengasamy
Most research on tax evasion focused on microeconomic variables revolving around perceptions and decisions of individual taxpayers. However, a new wave of research is now…
Abstract
Purpose
Most research on tax evasion focused on microeconomic variables revolving around perceptions and decisions of individual taxpayers. However, a new wave of research is now investigating the role of macroeconomic variables in inducing tax evasion. This study adds to the limited studies in this new direction of research. Previous studies found that inflation, low gross domestic product (GDP) growth and gross fixed capital formation causes recession, increases unemployment, raise interest rates, hurts both domestic and foreign direct investments. This study examined the relationship between these variables and estimated tax evasion in Sub-Saharan Africa.
Design/methodology/approach
The study adopts a correlation research design with 2,300 data points collected from 23 countries in Sub-Saharan Africa. Specifically, tax to GDP ratio, gross fixed capital formation per GDP and the GDP annual growth report from each country for the period 2011–2020 was retrieved. Generalised least square regression technique was employed to analyse the data due to the presence of heteroskedasticity in the model and random effect was utilized based on the Hausman test. To avoid misspecification and biased result; therefore, all relevant test was conducted including the multicollinearity test.
Findings
The results indicate that GDP annual growth and gross fixed capital formation have a significant negative impact on estimated tax evasion in Sub-Saharan Africa. The findings further indicate a negative but insignificant relationship between inflation and estimated tax evasion in Sub-Saharan Africa. The study concludes that both GDP annual growth rate and gross fixed capital formation negatively influence estimated tax evasion and the policy implications in the African continent were discussed.
Originality/value
The new findings on the effects of GDP annual growth, growth fixed capital formation and inflation on estimated tax evasion provide novel knowledge that is currently lacking in the current literature, specifically Sub-Saharan African continent.
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Mohammed Abdullahi Umar, Chek Derashid, Idawati Ibrahim and Zainol Bidin
The purpose of this paper is to explore the relationship between public governance quality and tax compliance behavior in developing countries in terms of what transpires between…
Abstract
Purpose
The purpose of this paper is to explore the relationship between public governance quality and tax compliance behavior in developing countries in terms of what transpires between governments and citizens, leading the later to pay or to abstain from paying tax. The study argues that socioeconomic condition is a mediator in the relationship and explains how and why it is so.
Design/methodology/approach
This study adopts the conceptual approach and connects the concepts through synthesis of literature and previous research findings.
Findings
The study concludes that socioeconomic condition mediates the relationship between public governance quality and tax compliance behavior in developing countries. Socioeconomic conditions appear to be a broader, clearer and more practical concept for measurement purpose than public goods/spending as currently understood in the literature.
Research limitations/implications
The study is a conceptual effort, and there may a be need to undertake further empirical investigations. Developing countries vary in their socioeconomic conditions, and there is a need to acknowledge country-specific circumstances.
Practical implications
The implication of the finding includes the need for further research on the concept of socioeconomic condition, and how and why it influences tax compliance behavior in developing countries. Stakeholders and governments should monitor the impact of policies and actions on the socioeconomic condition of citizens to ensure they are satisfied. Their dissatisfaction leads to the boycott of the tax system which adversely affects economic development.
Originality/value
This study makes an original contribution by exploring socioeconomic conditions as a mediator between public governance quality and tax compliance behavior in developing countries. It is a significant contribution that is capable of shifting the direction of tax compliance research in developing countries due to its practical realities.
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Mohammed Abdullahi Umar and Abdulsalam Masud
This study aims to investigate the reasons for the large scale tax noncompliance prevalent in underdeveloped countries despite many years of information technology (IT)-led tax…
Abstract
Purpose
This study aims to investigate the reasons for the large scale tax noncompliance prevalent in underdeveloped countries despite many years of information technology (IT)-led tax administration reforms.
Design/methodology/approach
The study is based on in-depth interviews with 18 senior tax administration officials. Their experiences were used to construct a grounded theory to explain the constraint of IT in tackling the prevalent tax noncompliance in underdeveloped countries.
Findings
First, IT is not immune to the systemic corruption prevalent in many developing countries; hence, it is quickly compromised. Second, IT can be efficient in dealing with registered taxpayers but cannot deal with the overwhelming large numbers of operators in the informal sector. Third, E-tax administration, which is a hallmark of IT-led tax administrations in advanced countries, is very slow to catch up in developing countries. A computerized tax administration alone, as currently obtainable in developing countries, is not enough to engender large usage of e-filing. Businesses, especially small and medium-sized enterprises (SMEs), need IT infrastructure as well to align with tax administration. Unfortunately, basic IT infrastructure is yet to be available to a large section of SMEs in developing countries.
Research limitations/implications
Underdeveloped countries are diverse. This study is from a single country and there may be need to take note of other countries’ peculiarities. However, Nigeria constitutes a good case study.
Practical implications
There is need to reform the people and systems along with IT originality/value.
Originality/value
To the authors’ knowledge, this study is the first to explore this very important question and among the first to explore tax administrators’ perspectives.
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Sunusi Abdulkarim, Abubakar Basiru, Zuhra Junaida Husny, Nafiu Abubakar Babaji, Sadiq AB Mohammed, Farouk AB Mohammed, Umar Abdullahi Mai’ Auduga and Babangida Abdulkarim
This chapter seeks to explain the manufacturing industries that have gone a lot of transformation in recent years. The changes were brought as a result of implementation of…
Abstract
This chapter seeks to explain the manufacturing industries that have gone a lot of transformation in recent years. The changes were brought as a result of implementation of Industry 4.0 technologies. The aim of this chapter is to study Smart Manufacturing (SM) and to implement Industry 4.0 in a Sustainable Supply Chain. The study is qualitative which employs secondary sources of data. The data of the study were sourced from relevant published articles from 2017 to 23. Also the data were analyzed using thematic analysis. The results of the study revealed that, artificial intelligence (AI) Models, Cloud Connection, Smart Product, standard communication, cyber-physical system (CPS), virtual system builder among others are the requirements for adopting SM. While Augmented Reality (AR), 3D Printing, Big Data Analytics, AI, Internet of Things (IoT), among others are the major 14.0 technologies that enable Smart Manufacturing System (SMS). However, security issues, system integration, interoperability, multilingualism, standard interface, data quality, privacy concern, investment concern are the major challenges of implementing SMS for sustainable supply chain. This study concluded that, implementing SM in sustainable supply chain have significantly improved company's productivity, innovation, efficiency, effectiveness, cost-effective manufacturing operations as well as sustainable management.
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Mohammed Sani Abdullahi, Marina Arnaut, Adams Adeiza, Mahmoud Ahmad Mahmoud, Javad Shahreki, Osaro Aigbogun, Farouk Umar Kofar Naisa, Muhammad Shaheer Nuhu and Abba Ya'u
The purpose of this research is to assess how full-time tenured academic staff promotion practices (SPP) in Malaysian private universities (MPUs) influence academic staff…
Abstract
Purpose
The purpose of this research is to assess how full-time tenured academic staff promotion practices (SPP) in Malaysian private universities (MPUs) influence academic staff engagement (SE) and academic staff performance (SP).
Design/methodology/approach
The research used quantitative and descriptive methods, focusing on MPUs' academic staff as the unit of analysis. Sampling involved simple random and stratified techniques, with 314 academic personnel surveyed. Participant data was collected through a questionnaire, and study hypotheses were tested using partial least squares structural equation modeling (PLS-SEM) via a bootstrapping approach.
Findings
The findings show that SE somewhat mediates the connection between SPP and SP and that SPP significantly influences SP.
Practical implications
This study emphasizes the importance of impartiality and transparency within university administration when promoting academic staff. Universities should adopt modern strategies and approaches for advancing their employees to higher positions, doing so will motivate employees to fully invest in their work, leading to sustained high-performance levels.
Originality/value
This research has substantially improved the understanding and the practical utilization of literature about SP, SPP and SE. This improvement can potentially facilitate the development of models, theories, research initiatives, and practical strategies geared toward enhancing staff efficiency.
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Mohammed Sani Abdullahi, Adams Adeiza, Fadi Abdelfattah, Mobin Fatma, Olawole Fawehinmi and Osaro Aigbogun
The purpose of this paper is to investigate the effect of talent management (TM) practices on employee performance (EP) and to explore the mediating role of employee engagement…
Abstract
Purpose
The purpose of this paper is to investigate the effect of talent management (TM) practices on employee performance (EP) and to explore the mediating role of employee engagement (EE) on the relationship between TM practices and EP in Malaysian private universities (MPUs).
Design/methodology/approach
The paper used both descriptive and quantitative approaches, and the unit of analysis of this research consists of MPUs academic staff. The research sample consists of 314 MPUs academic staff, and a questionnaire was used to collect data from the target respondents, while partial least squares-structural equation modelling was used to evaluate the study hypotheses through bootstrapping approach.
Findings
The research outcome revealed that TM practices that comprise of talent recruitment practice (TRP), training and development practice (T&DP), compensation practice (CP) have a significant effect on EP. Furthermore, EE partially mediates the relationship between T&DP, CP and EP, while EE does not mediate the relationship between TRP and EP in MPUs.
Practical implications
The research suggests that universities management should focus on TM practices as a tool to achieve and maintain EE and positive attitudes (EP) in relation to work.
Originality/value
The research makes substantial contributions to the literature by investigating the effect of TM practices on EP through the role of EE as mediation in MPUs. The research is one of the very few studies undertaken in MPUs. Therefore, the results of this research serve as a guide for the universities management to develop their institutional strategies and policies in a manner in which their employees’ success can be achieved and encouraged.International Journal of Business and Society.
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Ummi Ibrahim Atah, Mustafa Omar Mohammed, Abideen Adewale Adeyemi and Engku Rabiah Adawiah
The purpose of this paper is to propose a model that will demonstrate how the integration of Salam (exclusive agricultural commodity trade) with Takaful (micro-Takaful – a…
Abstract
Purpose
The purpose of this paper is to propose a model that will demonstrate how the integration of Salam (exclusive agricultural commodity trade) with Takaful (micro-Takaful – a subdivision of Islamic insurance) and value chain can address major challenges facing the agricultural sector in Kano State, Nigeria.
Design/methodology/approach
The study conducted a thorough and critical analysis of relevant literature and existing models of financing agriculture in Nigeria to come up with the proposed model.
Findings
The findings indicate that measures undertaken to address the major challenges fail. In view of this, this study proposed Bay-Salam with Takaful and value chain model to solve a number of challenges such as poor access to financing, poor marketing and pricing, delay, collateral requirement and risk issues in order to avail farmers with easy access to finance and provide effective security to financial institutions.
Research limitations/implications
The paper is limited to using secondary data. Therefore, empirical investigation can be carried out to strengthen the validation of the model.
Practical implications
The study outcome seeks to improve the productivity of the farmers through enhancing their access to finance. This will increase their level of production and provide more employment opportunities. In addition, it will boost financial inclusion, income generation, poverty alleviation, standard of living, food security and overall economic growth and development.
Originality/value
The novelty of this study lies in the integration of classical Bay-Salam with Takaful and value chain and create a unique model structure which the researchers do not come across in any research that presented it in Nigeria.
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Mohammed Sani Abdullahi, Kavitha Raman and Sakiru Adebola Solarin
The purpose of this study is to examine the effect of succession planning practice (SPP) on employee engagement (EE) and employee performance (EP) in Malaysian private…
Abstract
Purpose
The purpose of this study is to examine the effect of succession planning practice (SPP) on employee engagement (EE) and employee performance (EP) in Malaysian private universities (MPU).
Design/methodology/approach
This paper used a survey research design, and the study unit of the analysis consists of the academic staff of MPU. In the selection of the sample from the focused respondents (10,473) of the study, a stratified and simple random sampling method was used, and the study sample consists of 314 MPU academic staff. A questionnaire was used to collect data from the focused respondents while partial least square–structural equation modeling (PLS-SEM) was used to test the study hypotheses.
Findings
The findings revealed that SPP has a significant effect on EP, and the relationship between SPP and EP is partially mediated by EE.
Practical implications
Sound succession systems for achieving academic staff performance should be put in place by the university management. Furthermore, the outcome of this research urges the policymaker to come up with a sound policy that can allow internal talents of the university to hold key leadership positions of any nature when the need arises before considering external talents, with that the talents will be satisfied and put decisive effort to achieve a positive result.
Originality/value
This paper has made a significant contribution to the knowledge and operationalization of the EE, EP and SPP literature. The research also assists the university management to mobilize qualified and talented staff for an unexpected and sudden resignation of staff which saves the university the cost of hiring and development, and at the same time, it encourages internal hiring.
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This study aims to define the concepts and determine the extent to which trade misinvoicing influences money laundering activities in developing countries.
Abstract
Purpose
This study aims to define the concepts and determine the extent to which trade misinvoicing influences money laundering activities in developing countries.
Design/methodology/approach
A qualitative research methodology was adopted using a descriptive synthesis of secondary data due to the heterogeneous nature of data sources (empirical evidence and content analysis).
Findings
Analysis revealed that in recent times trade misinvoicing accounts for over 20% of international trade value between developing and developed countries, and trade misinvoicing has been identified as a trade-based money laundering mechanism.
Research limitations/implications
Unavailability of homogenous data relating to trade misinvoicing among developing countries, different methods for measuring trade misinvoicing and inadequate high-quality research papers that led to the use of reports from reputable organisations.
Originality/value
To the best of the author’s knowledge, this study is among the few research works to assess the effects of trade misinvoicing and how it influences money laundering activities in developing countries.
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The purpose of the study is to explore contributions made in Islamic economics methodology, particularly in the use of mathematical models used to build Islamic economic theories.
Abstract
Purpose
The purpose of the study is to explore contributions made in Islamic economics methodology, particularly in the use of mathematical models used to build Islamic economic theories.
Design/methodology/approach
The methodology adopted is a survey by means of literature review.
Findings
Overuse of mathematical models in economics has it apparent weakness in simplifying complex realities and use of impracticable assumptions. But, that notwithstanding, they have a role to play in the development of Islamic economics. Empirical analysis in Islamic economics has weaknesses, including the very fact that moral phenomenon in Islamic economics is difficult to quantify, but its contribution, just like mathematics, is needed to develop the field. Islamic economics adopt mathematical models that do not cause obstacles in achieving the aim of Islamic economics, which is Falah. Where it is harmful, it is discarded. Islamic economics has yet to have a universally accepted research methodology; instead, numerous methodologies are used today. The poor use of mathematics in Islamic economics by new researchers, among other factors, may be due to young researchers’ poor background in mathematics.
Originality/value
The paper is unique in looking at the topic of Islamic economic methodology from the angle of application of mathematical models.