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Article
Publication date: 22 December 2022

Nasir Sultan, Norazida Mohamed and Dildar Hussain

Tax amnesty (TA) schemes are typical in developing countries. Governments’ claims and suppositions are continually heightened; however, this may differ in actuality. This study…

Abstract

Purpose

Tax amnesty (TA) schemes are typical in developing countries. Governments’ claims and suppositions are continually heightened; however, this may differ in actuality. This study aims to present an overview of the effectiveness of TA schemes and the problems they raise in implementing anti-money laundering regulations.

Design/methodology/approach

This study used a qualitative research design. Content analysis was used to analyse research articles, reports, legal documents and news articles.

Findings

Every amnesty offered in Pakistan from 1956 to 2018 failed to meet government expectations. Instead, the continuity resulted in an irrepressible black economy. The black economy’s uncontrollability undermines tax collection and hinders a robust anti-money laundering regime. Significantly, tax holidays with discrepant legislation strengthen evaders, plunderers and launderers. These policies severely impede the implementation of anti-money laundering policies in the financial institutions of Pakistan. Additionally, Pakistan's geopolitical location, circumstance and war against terror cannot afford any policy that provides monetary relaxation to offenders.

Practical implications

There is no concrete evidence to support long-term economic progress through the implementation of amnesty schemes as a revenue collection policy. This study evaluates previous studies and findings to understand the effect of tax amnesties on the financial industry of Pakistan. The findings have practical implications for tax collection authorities, policymakers and international financial bodies.

Originality/value

Previous studies have discussed the advantages and disadvantages of Pakistan’s regular tax amnesties. However, this study discusses the implementation of TA schemes concerning anti-money laundering regulations and customer due diligence by financial institutes and provides suggestions to minimise its negative implications.

Details

Qualitative Research in Financial Markets, vol. 15 no. 3
Type: Research Article
ISSN: 1755-4179

Keywords

Article
Publication date: 30 August 2022

Bahadur Ali Soomro, Ummi Naiemah Saraih and Tunku Salha Tunku Ahmad

The present study examines the relationship between personality traits (PTs) and conflict management styles (CMSs) directly and indirectly through leadership effectiveness (LE) in…

Abstract

Purpose

The present study examines the relationship between personality traits (PTs) and conflict management styles (CMSs) directly and indirectly through leadership effectiveness (LE) in Pakistan.

Design/methodology/approach

This quantitative study employs a survey questionnaire to collect cross-sectional data from academic leaders of higher education institutes (HEIs) in Pakistan. The authors utilized 325 useable cases to conclude the results.

Findings

The findings through the structural equation model (SEM) resulted in a positive and significant effect of agreeableness (AGS) on integrating (ITG), avoiding (AVG), obliging (OBG), compromising (COG) and dominating (DOG) styles. Extraversion (EXN) positively and significantly affects ITG, OBG, DOG and COG. Emotional stability (EMSY) is a positive and significant predictor of ITG, AVG, OBG and COG. The conscientiousness (CNS) trait significantly and positively predicts ITG, OBG, DOG, COG and AVG. Likewise, openness (OPS) positively and significantly affects ITG, OBG, DOG and COG styles. On the other hand, EXN and OPS negatively and insignificantly affect AVG. Finally, EMSY is the negative and insignificant predictor of DOG among academic leaders.

Practical implications

This study offers additional insights into understanding direct and indirect connections between PTs and CMSs through EL. It would support the development of effective policies and organizational setup to resolve and manage conflict and employees' behaviour. Finally, the findings would further enrich the worth of literature through another empirical confirmation.

Originality/value

This study offers the original contribution of PTs and CMSs among academic leaders in HEIs of Pakistan.

Article
Publication date: 4 October 2022

Bahadur Ali Soomro, Ummi Naiemah Saraih and Tunku Salha Tunku Ahmad

This study aims to examine the direct and indirect relationships between Personality Traits (PTs) and Conflict Management Styles (CMSs) through Job Performance (JP) in Pakistan.

Abstract

Purpose

This study aims to examine the direct and indirect relationships between Personality Traits (PTs) and Conflict Management Styles (CMSs) through Job Performance (JP) in Pakistan.

Design/methodology/approach

This is a quantitative study that employed a survey questionnaire to collect cross-sectional data from academic leaders of Pakistan's Higher Education Institutes (HEIs). The researchers derived this study's findings from 320 useable responses.

Findings

The authors used a Structural Equation Model (SEM) which shows a positive and significant effect of agreeableness on Integrating Styles (IS), Avoiding Styles (AS), Obliging Styles (OS), Compromising Styles (CS) and Dominating Styles (DS). Extraversion has a positive and significant effect on IS, OS, DS and CS. Emotional Stability (ES) is the positive and significant predictor of IS, AS, OS and CS. The conscientiousness trait has a positive and significant effect in predicting IS, OS, DS, CS and AS. Likewise, openness has a positive and significant effect on IS, OS, DS and CS. On the other hand, extraversion and openness have a negative and insignificant effect on AS. Finally, amongst HEIs' academic leaders ES is the negative and insignificant predictor of DS.

Practical implications

This study's findings offer additional insights into understanding the direct and indirect connections between PTs and CMSs through JP. These support the development of effective policies and organizational arrangements to resolve and manage conflict and employee behaviours. Finally, through another contribution of empirical evidence, these findings further enrich the worth of the literature.

Originality/value

This study’s findings provide both, directly and indirectly, the original contributions of Pakistan’s HEIs’ academic leaders PTs and CMSs.

Details

Journal of Applied Research in Higher Education, vol. 15 no. 4
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 24 October 2023

Shaista Noor and Bushra Qureshi

The purpose of this study to highlight the changing living patterns in the Pakistani community from joint family to nuclear family setup which is becoming the main reason for the…

Abstract

Purpose

The purpose of this study to highlight the changing living patterns in the Pakistani community from joint family to nuclear family setup which is becoming the main reason for the loss of days when family members used to be responsible for elderly care. The ageing population in Pakistan are suffering from severe health and care issues. The Pakistani society, which once used to consider the senior citizen as a blessing now started considering them as a forced liability.

Design/methodology/approach

This study adopts the qualitative research strategy and interviews conducted in the local language with five women and men elderly each residing in old folk homes.

Findings

The study revealed that the main reasons behind increasing old folk trends in Pakistan are lack of family support, migration of children, less community awareness, economic issues, loneliness, dementia and invasion of western culture.

Originality/value

This study adopts the qualitative research strategy and interviews conducted in the local language with five women and men elderly each residing in old folk homes. The study revealed that the main reasons behind increasing old folk trends in Pakistan are lack of family support, migration of children, less community awareness, economic issues, loneliness, dementia and invasion of western culture.

Details

Working with Older People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1366-3666

Keywords

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