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Publication date: 18 December 2016

Fadi Alasfour, Martin Samy and Roberta Bampton

This paper investigates how individuals determine their tax morale levels and tax compliance decisions. Using a questionnaire survey and a multivariate tests procedure, the paper…

Abstract

This paper investigates how individuals determine their tax morale levels and tax compliance decisions. Using a questionnaire survey and a multivariate tests procedure, the paper revealed that tax evasion is morally acceptable in Jordan under some circumstances, indeed there could be an affirmative duty to evade taxes since the government is perceived to be highly corrupted. The findings also show that while the extent of the governmental corruption has a positive (negative) effect on tax non-compliance (tax morale), the efficient expenditure of governmental tax revenues has a negative (positive) impact on tax non-compliance (tax morale). The individuals’ tax non-compliance decisions are likewise positively affected by the tax rates and by the taxation system’s being perceived as unjust, but decline with the increase of audit rates and the subsequent penalty rates. The degree and effectiveness of these determinants are dependent on the individual’s level of risk aversion, financial constraints and the surrounding referent groups. The results also confirm that individual factors play a significant role in determining the level of tax morale. Overall, the tax morale level and the compliance decision of an individual are greatly influenced by gender, age, educational level, occupational status and religious background.

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Advances in Taxation
Type: Book
ISBN: 978-1-78635-001-5

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Article
Publication date: 15 June 2012

Marilyn R. McGee‐Lennon

The purpose of this paper is to present a synthesized overview of empirical work carried out in the MultiMemoHome Project in the area of designing multimodal reminders for home…

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Abstract

Purpose

The purpose of this paper is to present a synthesized overview of empirical work carried out in the MultiMemoHome Project in the area of designing multimodal reminders for home care. The paper aims to present an overview of multimodal interaction techniques and how they can be used to deliver messages to the user in a way that is more appropriate to the user's needs, the devices available, and the physical and social environment that the person is in when they receive a message.

Design/methodology/approach

The paper argues that electronic reminders or notifications delivered in the home (such as appointments or when to take medication to your phone, computer or TV) should be available in multiple sensory modalities (visual, auditory, tactile and olfactory) in order to increase their usability and acceptability and make them accessible to a wider range of users. This paper supports these arguments by presenting an overview of a series of empirical studies that have been carried out (and reported elsewhere) on the design and evaluation of multimodal reminders for the home.

Findings

The paper provides some guidelines and lessons learned on how to design personalisable multimodal reminder systems for the home.

Originality/value

This paper presents a synthesized overview of a body of existing research on multimodal reminder design for the home. Its contribution is in the argument and presentation of empirical findings that support these arguments. A set of guidelines emerging from the body of work is also presented.

Details

Journal of Assistive Technologies, vol. 6 no. 2
Type: Research Article
ISSN: 1754-9450

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Article
Publication date: 1 January 1973

Louise McCann, R. McGee and R.T. Kimber

This is the third of a series of tabular presentations of data for operational computerised loans or circulation systems in specified countries. It follows the pattern established…

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Abstract

This is the third of a series of tabular presentations of data for operational computerised loans or circulation systems in specified countries. It follows the pattern established by the previous tabulations by grouping information about the systems covered under the series of descriptive headings that was developed as one of the first tasks of the then Circulation Working Party of the Aslib Computer Applications Group.

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Program, vol. 7 no. 1
Type: Research Article
ISSN: 0033-0337

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Publication date: 25 August 2022

Megan Seymore, Neil Wilner and Mary B. Curtis

Outside influences affect the progression of research in any discipline, including accounting. These influences offer one explanation for problems of replicability or…

Abstract

Outside influences affect the progression of research in any discipline, including accounting. These influences offer one explanation for problems of replicability or comparability to previous studies, a common concern today. This article examines “who” participates in behavioral experiments and surveys involving accountants. This issue is important because of nontrivial differences in the composition of those in the accounting profession (and thus, participants in subject pools) over approximately 50 years of behavioral accounting research. Based on the theory of individual differences, we explore whether differences in the population of accounting research participants through the years could impact the replication or comparability of current-day research to earlier studies.

Our reading of available literature suggests that our profession has become more diverse in terms of gender and country of origin and that the oft-referenced characteristics of the millennial generation may also represent a distinct difference from previous generations of accountants. We discuss instances in which this changing nature of our profession, and thus our research population, could have implications for current-day behavioral accounting research.

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Article
Publication date: 2 July 2019

Simon James, Robert W. McGee, Serkan Benk and Tamer Budak

Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as optimum tax…

740

Abstract

Purpose

Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as optimum tax evasion. A third group of studies discusses theoretical issues, such as when tax evasion can be justified on moral grounds. A few studies have addressed the relative seriousness of tax evasion compared to other infractions. The purpose of this paper is in the latter category.

Design/methodology/approach

Wave 6 of the World Values Surveys (2010-2014) asked hundreds of questions to participants in 57 countries. One of those questions asked whether it was justifiable to evade taxes if one had the opportunity to do so. Another question asked whether it was justifiable to pay cash to avoid paying taxes. It also asked questions about other ethical issues such as bribery, avoiding a fare on public transport, claiming government benefits and buying stolen goods. The present study included those questions in a survey that was distributed to 485 students and faculty members at the University of Exeter in England to determine the relative seriousness of each act. They were asked to select a number from 1 (never justifiable) to 10 (always justifiable) to show the extent of their agreement or disagreement with the commission of the six acts. The goal was to determine how serious tax evasion was compared to other acts that might be considered unethical. One-sample t-test and one-way analysis of variance (ANOVA) methods were used for the data analysis.

Findings

The results of the study show that the act considered least serious was paying cash for services to avoid tax followed in order of seriousness by avoiding a fare on public transport, cheating on taxes if you have a chance, buying stolen goods, claiming benefits without entitlement and, with least justification, accepting a bribe in the course of one’s duty. Some interesting results emerged by examining the responses of different groups. Like other studies, the results indicate older groups tend to have a higher respect for the law than younger ones. This was true for the cheating on taxes possibility, but the 30-49 years age group were more opposed than the other two groups to paying cash for services to avoid taxes. In terms of gender, females were significantly more opposed than males to cheating on taxes if you have a chance. The respondents who are married were more opposed to the six acts, including of course, the two tax ones, than non-married persons. There was also evidence that the level of higher education makes a difference to individuals’ opinions.

Originality/value

This is an important study in relation to England. It is the first study to do so. The relative seriousness of tax evasion is compared to other offenses. Mean scores are used to rank the various offenses in terms of relative seriousness. Various demographics are also examined to see whether some groups view tax evasion as more serious than other groups. Those demographics included gender, age, academic major, education level and marital status.

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Journal of Money Laundering Control, vol. 22 no. 3
Type: Research Article
ISSN: 1368-5201

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Article
Publication date: 25 January 2021

Lutfi Hassen Ali Al-Ttaffi, Hijattulah Abdul-Jabbar and Saeed Awadh Bin-Nashwan

This paper aims to enhance the understanding of tax non-compliance behaviour of owner-managers of small and medium enterprises (SMEs) in Yemen. Drawing on the behavioural…

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Abstract

Purpose

This paper aims to enhance the understanding of tax non-compliance behaviour of owner-managers of small and medium enterprises (SMEs) in Yemen. Drawing on the behavioural perspective and not on the Sharia per se, this study investigated the perspectives of Muslims towards government’s right to impose tax, summarised in three categories: forbidden, permissible and permissible under certain conditions.

Design/methodology/approach

This study was conducted using a self-administered survey to collect the required data from a sample of 500 SMEs in Yemen. Non-compliance is measured in terms of a single hypothetical tax scenario covering four types of tax situations. Yet, Muslims’ perspective towards the government’s right to impose tax was measured using the three perspectives stated above.

Findings

As the major finding, Muslims’ perspective towards taxation has a significant influence on their likely tax compliance behaviour. Specifically, the taxpayers who believed that tax is totally permissible (i.e. the government has the right to impose tax) were more compliant than those who believed that tax is totally forbidden. Furthermore, taxpayers’ non-compliance decisions are statistically related to tax rate and penalties.

Practical implications

The findings could serve as a useful input for taxation policy and strategy in Yemen. It is recommended that government should stress the importance of paying tax as a citizen’s obligation and also emphasise the religious legality of taxation, as it is used for public purposes.

Originality/value

This study differs from the existing literature in that its empirical investigation scrutinises the effect of citizens’ perspectives towards taxation on their non-compliance behaviour within the Islamic religion itself, particularly, in a typical Muslim community such as Yemen. The study is pioneer in adopting the views of different scholars on the government’s right to collect taxes based on three religious views (forbidden, permissible and permissible under certain conditions), which were used for measurement.

Details

International Journal of Ethics and Systems, vol. 37 no. 2
Type: Research Article
ISSN: 2514-9369

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Book part
Publication date: 3 September 2014

Orhan Akisik

This paper explores the relationship between foreign direct investments and financial reporting changes via financial development in 12 Latin American countries during the period…

Abstract

Purpose

This paper explores the relationship between foreign direct investments and financial reporting changes via financial development in 12 Latin American countries during the period from 1997 to 2010.

Methodology/Approach

In order to control the possible endogeneity problem, the Generalized Method of Moments (GMM) estimation technique has been conducted using country-level panel data obtained from the World Development Indicators website.

Findings

The empirical analyses provide evidence that international accounting standards have a significant effect on foreign direct investments. However, financial development associated with such standards reduces this positive effect. This is an important finding, suggesting that investors are likely to prefer portfolio to direct investments in Latin American financial markets that require or permit the use of international accounting standards.

Research Implications

The conclusions that have been drawn from this study are important for investors, creditors, and regulators. Although international accounting standards appear to affect foreign investments, there could be a lack of adaptation of these standards to specific economic environments due to cultural, educational, and economic factors. Therefore, firms, regulators, professional organizations, and accounting firms should make necessary arrangements so that the benefits of using these standards increase their costs.

Originality/Value

The study contributes to the international accounting literature by examining the effects of international accounting standards and financial development on foreign direct investments in Latin America.

Available. Content available
Article
Publication date: 21 March 2008

J.R. McGee

576

Abstract

Details

Human Resource Management International Digest, vol. 16 no. 2
Type: Research Article
ISSN: 0967-0734

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Book part
Publication date: 30 January 2023

Francesca Loia

The growing turbulence of the external environment has progressively led to the necessity by organizations of exploiting new opportunities provided by data-driven approaches for…

Abstract

The growing turbulence of the external environment has progressively led to the necessity by organizations of exploiting new opportunities provided by data-driven approaches for supporting the even more complex decision-making processes. The new digital environment has led to the development and adoption of innovative approaches; also in the urban context which has always been characterized by different, interconnected, and dynamic dimensions. Urban governance models have been enhanced by smart technologies, which act as enablers of advanced services and foster connections between citizens, public and private organizations, and decision-makers. In this context, the objective of this chapter is to examine the role of data-driven approaches in the urban context during the chaotic and high variable circumstances related to the diffusion of the Coronavirus disease 2019 (Covid-19). Thanks to the adoption of the co-evolutionary perspective, a cycle in urban governance decision-making approach based on digital technologies is depicted and its contribution for managing the ongoing Covid-19 is traced. The results of the analysis highlight how the data-driven approach supports urban decision-making process and shed light on the co-evolutionary perspective as heuristic device to map the interactions settled in the networks between local governments, data-driven technologies, and citizens. In this sense, this chapter offers interesting insights, potentially capable of generating useful implications for both researchers and professionals in the public sector.

Details

Big Data and Decision-Making: Applications and Uses in the Public and Private Sector
Type: Book
ISBN: 978-1-80382-552-6

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Article
Publication date: 8 May 2018

Serkan Benk, Robert W. McGee and Tamer Budak

The purpose of this study is to explore the perception of Turkish citizens of the severity of bribery relative to other crimes and violations.

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Abstract

Purpose

The purpose of this study is to explore the perception of Turkish citizens of the severity of bribery relative to other crimes and violations.

Design/methodology/approach

A questionnaire survey was administered to 545 Turkish people respondents. A five-point Likert scale that measures attitudes and behaviors using answer choices was used to categorize the degree of seriousness of each crime for data analysis.

Findings

The results of the study show that bribery ranked 16th among the 33 offences surveyed, that is, it lies in the middle in terms of seriousness. The results also indicate that the average person views bribery as not a very serious crime. When compared to violent crimes, bribery is significantly less serious. As for the property crimes, bribery is significantly less serious than arson and carjacking, but it significantly more serious than damage to public property, shoplifting and bike theft. When compared to white-collar crimes, bribery is remarkably less serious than embezzlement and appreciably more serious than welfare fraud, insider trading, child labor, minimum wage and insurance fraud. The results of this study are substantial; general public do not perceive bribe as a serious crime.

Originality/value

This is an important study in relation to Turkey. This is as a pioneer study that indicates the relationship between bribery as a crime and other offences in Turkey. The results of this study should be useful to policy-makers in Turkey and elsewhere. Another important sight of this study is the fact that the results show different correlations with similar studies put through in the other countries. According to the studies, bribery was the least serious crime in Australia and New Zealand; it ranked in the middle in terms of seriousness in Mexico, similar to Turkey; and it was also less serious than the average offense in the USA.

Details

Journal of Financial Crime, vol. 25 no. 2
Type: Research Article
ISSN: 1359-0790

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