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Article
Publication date: 23 November 2012

Andy Lymer, Ann Hansford and Katy Pilkington

Electronic filing (e‐filing) of personal tax returns has become a global trend in developed countries. An increasing number of individual UK taxpayers are seeking help…

Abstract

Purpose

Electronic filing (e‐filing) of personal tax returns has become a global trend in developed countries. An increasing number of individual UK taxpayers are seeking help from tax advisers as ambitious e‐filing targets increase the interaction between taxpayers, tax agents and government departments. This article aims to review the attitudes to information and communications technology (ICT) adoption between these three groups.

Design/methodology/approach

This article has partly built on the work of Walsh and White, who use Moore's “Technology Adoption Life Cycle” to examine e‐filing adoption by taxpayers and tax preparers in the USA. However, this article uses a mixed methodology that the authors argue is more suitable for the wider issues found in the UK.

Findings

The results confirm that small/medium sized tax agent firms are more likely to be technology enthusiasts/early adopters of e‐filing for their individual clients. As their business policies are more likely to be directly driven by technology enthusiasts, they have fewer issues with the incomplete e‐filing system available at the early stages of its roll out and were more motivated by the visible benefits available from adopting e‐filing. Larger firms have been slower and appeared more reluctant to embrace e‐filing of personal tax returns being concerned that engaging in HM Revenue and Customs controlled systems and targets would compromise their internal systems, ICT integrity and control of complex tax cases.

Practical implications

This split in e‐filing attitudes by tax agents supports Moore's “chasm” argument for technology adoption processes, implying solutions for widening participation found appropriate for other domains could be equally applicable in this domain. The article reflects on these findings and proposes practical solutions that build on prior research to assist the government in achieving the future ambitious targets for e‐filing.

Originality/value

This paper reports the results of a national survey of tax advisers, supported by follow‐up interviews, addressing the development of e‐filing for personal taxation in the UK.

Details

Journal of Applied Accounting Research, vol. 13 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Content available
Article
Publication date: 6 May 2014

Abstract

Details

Journal of Applied Accounting Research, vol. 15 no. 1
Type: Research Article
ISSN: 0967-5426

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Book part
Publication date: 18 September 2017

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78714-524-5

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Article
Publication date: 1 April 1988

The fast‐expanding Benson Group plc announce two new acquisitions — one of which complements their extensive heating manufacturing activities.

Abstract

The fast‐expanding Benson Group plc announce two new acquisitions — one of which complements their extensive heating manufacturing activities.

Details

Aircraft Engineering and Aerospace Technology, vol. 60 no. 4
Type: Research Article
ISSN: 0002-2667

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Book part
Publication date: 8 July 2015

David Dunning

To thrive, any individual, organization, or society needs to separate true from false expertise. This chapter provides a selective review of research examining self and…

Abstract

Purpose

To thrive, any individual, organization, or society needs to separate true from false expertise. This chapter provides a selective review of research examining self and social judgments of human capital – that is, expertise, knowledge, and skill. In particular, it focuses on the problem of the “flawed evaluator”: most people judging expertise often have flawed expertise themselves, and thus their assessments of self and others are imperfect in profound and systematic ways.

Methodology/approach

The review focuses mostly on empirical work specifically building on the “Dunning–Kruger effect” in self-perceptions of expertise (Kruger & Dunning, 1999). This selective review, thus, focuses on patterns of error in such judgments.

Findings

Because judges of expertise have flawed expertise themselves, they fail to recognize incompetence in themselves. Because of their flaws, most people also fail to recognize genius in other people and superior ideas.

Practical implications

The review suggests that organizations have trouble recognizing those exhibiting the highest levels of expertise in their midst. People in organizations also fail to identify the best advice and correct flawed ideas. Organizations may also rely on the “wisdom of crowds” strategy in situations in which that strategy actually misleads because too few people identify the best idea available.

Details

Advances in Group Processes
Type: Book
ISBN: 978-1-78560-076-0

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Article
Publication date: 14 August 2009

John Burgess and Sharlene Dyer

The purpose of this paper is to present a case for the importance of mentoring programs in addressing the disadvantage of minority groups in the workforce. Also, to report…

Abstract

Purpose

The purpose of this paper is to present a case for the importance of mentoring programs in addressing the disadvantage of minority groups in the workforce. Also, to report on a workplace mentoring program conducted for indigenous Australians at the University of Newcastle, Australia.

Design/methodology/approach

Interviews with program participants.

Findings

Indigenous Australians are marginalised in the Australian workforce. Governments have developed many special labour market programs for indigenous Australians, the majority of which are based on public sector employment. There is potential for more extensive private sector participation in developing workplace programs to support indigenous Australians. Workplace mentoring, especially through indigenous mentors, is important in assisting indigenous employees sustain employment and enhance workforce attachment. The case study demonstrated how culturally appropriate mentoring programs can be successful in attracting, training and placing indigenous Australians into employment.

Research limitations/implications

Confined to a single case study organisation, but the findings are in keeping with North American research on mentoring indigenous workers.

Practical implications

Mentoring has a strong role to play in assisting disadvantaged minorities improve labour market outcomes.

Originality/value

There has been no previous research in the Australian context on mentoring indigenous workers.

Details

Equal Opportunities International, vol. 28 no. 6
Type: Research Article
ISSN: 0261-0159

Keywords

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Article
Publication date: 1 April 1949

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing…

Abstract

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.

Details

Aslib Proceedings, vol. 1 no. 4
Type: Research Article
ISSN: 0001-253X

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Article
Publication date: 1 September 1923

It has been the custom for many years to preserve foodstuffs by drying, smoking, salting and pickling, and by the addition of sugar. The more modern methods include…

Abstract

It has been the custom for many years to preserve foodstuffs by drying, smoking, salting and pickling, and by the addition of sugar. The more modern methods include pasteurisation, sterilisation by heat or other means, refrigeration and the addition of chemical substances having an antiseptic action to a greater or less degree.

Details

British Food Journal, vol. 25 no. 9
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 20 March 2009

Adam E. Nir

School leaders are professionals who need professional help to enable them better to cope with the ever‐changing challenges characteristic to their daily routine. Yet, in…

Abstract

Purpose

School leaders are professionals who need professional help to enable them better to cope with the ever‐changing challenges characteristic to their daily routine. Yet, in considering their hierarchical position in schools, they may be reluctant to ask for professional assistance even when help is available and needed, attempting to maintain their power and firm image. The purpose of this study, therefore, is to explore how school leaders cope with this assumed dilemma.

Design/methodology/approach

In‐depth open interviews were conducted with Israeli school principals. These interviews were structured around a set of key issues that the literature identified as being related to help‐seeking behavior.

Findings

Data indicate principals' loneliness on the job and need for professional help. Yet it appears that the threat implied in exposing one's weaknesses, lack of reliable sources of help within the formal system, personal inhibitions and fears of damaging self‐image and losing capacity to influence are barriers undermining their inclination to formally seek help. Therefore, they prefer to informally ask the assistance of lay individuals, but even then adopt various strategies such as avoidance, buffering and differentiation, attempting to prevent the assumed negative consequences associated with help‐seeking behaviors.

Originality/value

Theoretically, it is possible to conclude that those who are most in need due to their hierarchical position and role complexity are least likely to become involved in help‐seeking behaviors. Creating an organizational culture that will encourage school principals to ask for help and establishing a discreet channel within the formal system that will provide professional advice are further discussed.

Details

Journal of Educational Administration, vol. 47 no. 2
Type: Research Article
ISSN: 0957-8234

Keywords

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Article
Publication date: 3 January 2017

Azhar Mohamad, Neazlin Radzuan and Zarinah Hamid

The purpose of this paper is to investigate the relationship between tax arrears and socio-psychological demographic factors on individual taxpayers as well as…

Abstract

Purpose

The purpose of this paper is to investigate the relationship between tax arrears and socio-psychological demographic factors on individual taxpayers as well as macroeconomic factors in Malaysia.

Design/methodology/approach

In this study, using proprietary data from Inland Revenue Board of Malaysia on individual income tax returns for the year of 2004 through 2012, the authors run a panel data fixed effect model analysis to examine the impact of socio-psychological demographic factors such as age, gender, marital status, income level, occupational sector, place of residence of individual tax payers as well macroeconomic factors such as real GDP, inflation and economic growth on tax arrears in Malaysia.

Findings

We find that, by and large, older male taxpayers in big towns, with high incomes, tend to accumulate tax arrears. Tax arrears are also significantly affected by real GDP, but not by marital status or occupational sector.

Originality/value

To the best of our knowledge, this is one the few studies that uses individual tax returns data to study determinants of tax arrears.

Details

Journal of Financial Crime, vol. 24 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

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