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1 – 10 of over 7000
Article
Publication date: 12 July 2023

Arshad Hasan, Naeem Sheikh and Muhammad Bilal Farooq

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Abstract

Purpose

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Design/methodology/approach

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Findings

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

Practical implications

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

Originality/value

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 7 October 2022

Michael James Walsh, Stephanie Alice Baker and Matthew Wade

To respond to the COVID-19 “infodemic” and combat fraud and misinformation about the virus, social media platforms coordinated with government healthcare agencies around the world…

Abstract

Purpose

To respond to the COVID-19 “infodemic” and combat fraud and misinformation about the virus, social media platforms coordinated with government healthcare agencies around the world to elevate authoritative content about the novel coronavirus. These public health authorities included national and global public health organisations, such as the Centers for Disease Control and Prevention (CDC) and the World Health Organisation (WHO). In this article, the authors evaluate the effectiveness of this strategy by asking two key questions: (1) Did people engage with authoritative health content on social media? (2) Was this content trusted?

Design/methodology/approach

The authors explore these issues by drawing on data from a global online questionnaire on “Public Trust in Experts” (n = 429) conducted during the initial phase of the pandemic in May 2020, a crucial period when reliable information was urgently required to influence behaviour and minimise harm.

Findings

The authors found that while the majority of those surveyed noticed authoritative health content online, there remained significant issues in terms of Internet users trusting the information shared by government healthcare agencies and public health authorities online.

Originality/value

In what follows, the authors examine the role of trust in implementing this novel public health strategy and assess the capacity for such policies to reduce individual and social harm.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-12-2021-0655

Details

Online Information Review, vol. 47 no. 4
Type: Research Article
ISSN: 1468-4527

Keywords

Article
Publication date: 18 December 2023

Anuradha Mitra, V. Sridhar and Gopal K. Sarangi

This paper aims to draw lessons for telecommunications (telecom) network deployment in India, from a study of policy and regulatory approaches taken by other federal…

Abstract

Purpose

This paper aims to draw lessons for telecommunications (telecom) network deployment in India, from a study of policy and regulatory approaches taken by other federal administrations in streamlining processes for site clearances, grant of rights of way (RoW) and approvals for local infrastructure deployment and sharing. With the urgent need for setting up small cells and rapid fiberisation of networks in the 5G era, the importance of such processes has gained prominence.

Design/methodology/approach

The authors adopt qualitative thematic content analysis with three-tier coding and classification to identify themes in archival and current documentary data and information obtained from subject-matter experts in the countries studied.

Findings

Formulation and implementation of telecom policy is led by national governments. However, national telecom administrations, in recognition of new needs, have co-opted states and local authorities as partners in development of telecom networks, providing the overall framework, guidance and appropriate incentives where required.

Practical implications

This cooperative model could work well in India, where telecom policy making and regulation is the prerogative of the central government, but administration of RoW and local clearances for cable laying, tower siting and associated infrastructure activities for expanding telecom networks are left to decentralised decision-making in the states and local bodies.

Originality/value

This research attempts to sytematise, thematise and draw cross-country comparisons to inform regulatory and administrative policy for 5G infrastructure rollout in India.

Article
Publication date: 30 May 2023

Angeles Moreno, Cristina Fuentes Lara, Ralph Tench and Stefania Romenti

Governments around the world have shown poor capabilities in responding effectively to the COVID-19 health emergency outbreaks. After the declaration of COVID-19 as an…

Abstract

Purpose

Governments around the world have shown poor capabilities in responding effectively to the COVID-19 health emergency outbreaks. After the declaration of COVID-19 as an international pandemic by the World Health Organization on January 31, 2020, three countries experienced the greatest initial impact in Europe. Sequentially Italy, Spain and the United Kingdom (UK) were hit by the highest numbers of contagion and death in the first few months in Europe. The aim of this paper is to assess how information channels and sources influenced the public’s evaluation of the three government’s communication response strategies.

Design/methodology/approach

An online survey was conducted between March 14 and April 14, 2020, during the first wave of lockdowns and declarations of States of Emergency in the three countries.

Findings

Findings show particularities for the different countries, but also similarities in response and reactions of the public in the three scenarios. The response strategy of the UK Government was the most untrusted and criticized by citizens. In contrast, the Italian and Spanish Governments, which both chose to respond with the severest restrictions, attracted more support from citizens, especially in Italy, which was the first to close borders and impose lockdowns for the population.

Research limitations/implications

Despite the national differences in the preference of information channels and sources, overall, an empirical relationship between government communication assessment and media use were found in all the scenarios.

Practical implications

This empirical study has theoretical and practical implications. Theoretically, findings will add evidence of implications of the Channel Complementary Theory to the field of risk, crisis and emergency communication. The results also provide insights for communication practitioners in the public sector on how forms of information and trust in sources influence the public’s assessment of authorities’ communication.

Originality/value

Implications for theory and empirical research about communication during a health pandemic are identified and discussed.

Highlights

Citizens engage at a high level and synchronize their use of multiple media and platforms in all the three national scenarios.

Stronger criticism is provided by online media, especially social media and online press in the different national contexts.

Results corroborate that factors related to media choice need to be operationalized for risk and crisis communication research.

When public health depends on people understanding the actions they need to take, the possibility of disobedience is highly dependent on trust.

Compared with Spain and the United Kingdom (UK), trust in government institutions in Italy was stronger and could be explained by the higher use of owned media for information-seeking.

Details

Corporate Communications: An International Journal, vol. 28 no. 5
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 6 February 2024

Qian Wang, Stéphan Fuchs and Guillaume Bodet

This study explores the motives and objectives of sports sponsorship in China, taking into account the sports, social and cultural contexts. It also adopts a comparative approach…

Abstract

Purpose

This study explores the motives and objectives of sports sponsorship in China, taking into account the sports, social and cultural contexts. It also adopts a comparative approach to examine the sponsorship of elite and grassroots sports events in China.

Design/methodology/approach

This study adopts a qualitative approach, employing semi-structured interviews with representatives of nine companies sponsoring elite and/or grassroots sports events in Western China. The data were analyzed through reflexive thematic analysis.

Findings

In China, sponsors are frequently driven to sponsor elite sport events by a sense of obligation and responsibility to the country, whereas their motives to sponsor grassroots sport events is primarily influenced by sincerity and goodwill. Chinese companies consider brand awareness, exposure and the relationship with the government and authorities as key factors for sponsorship, and use sponsorship to achieve market-related objectives.

Originality/value

Companies’ sponsorship motives and objectives have received significant attention in the literature, but mainly in Western countries. In the context of China, this study identifies how sponsors utilize social networks to shape their motives and objectives. It also reveals certain patterns common with the current literature, as well as specificities such as how the roles of the government and authorities are linked to the contingent economic and social context of the country. Furthermore, the differences between elite and grassroots sports events sponsorship are explained.

Details

International Journal of Sports Marketing and Sponsorship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 11 July 2023

Ahmad Alshira'h

This study aims to investigate the relationship between trust in government, value added tax (VAT) compliance costs and VAT compliance in the Jordanian retail industry context.

Abstract

Purpose

This study aims to investigate the relationship between trust in government, value added tax (VAT) compliance costs and VAT compliance in the Jordanian retail industry context.

Design/methodology/approach

The study makes use of an online questionnaire survey to collect the required data, and the research model is eventually validated based on 189 responses gathered from the retail industry in Jordan. The obtained data was analyzed using partial least squares-structural equation modeling to examine the effects of trust in government and costs of VAT compliance on VAT compliance.

Findings

The results showed that VAT compliance costs have no significant influence on VAT compliance; while trust in government was found statistically positive significant with VAT compliance.

Practical implications

This study’s results are expected to have implications for VAT authorities and policymakers in Arab countries, like Jordan in their policies formulation to enhance VAT compliance in retail industry. The study’s findings are alerting the policymakers for the positive noneconomic consequences of VAT compliance. It provides evidence that trust in government can increase VAT compliance.

Social implications

The results of the research have a plentiful of social implications. Higher VAT compliance will enable higher levels of government spending on a many of social targets such as health, education, welfare programs and infrastructure.

Originality/value

While the study builds on recent research examining how to incentivize VAT compliance, it simultaneously seeks to make three contributions. First, the study design aims to apply recent advances in behavioral sciences (impact of trust in government and VAT compliance costs) in a policy area that has not seen much use of such interventions in the Jordanian context (i.e. VAT compliance). Second, the study is government procedures pertinent in the sense that it aims to increase the effectiveness of existing government policies by complementing them with behavioral primes. Third, there is nearly no literature found applying this topic in a developing country such as Jordan. To the best of the author’s knowledge, this is the first study that examines the trust in government and VAT compliance costs on VAT compliance among Jordanian retail industry. Thus, this paper contributes to mitigating the literature gap by providing empirical evidence concerning the influence of trust in government and VAT compliance costs on the retail industry VAT compliance in the Jordanian context.

Details

Journal of Money Laundering Control, vol. 27 no. 1
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 5 December 2023

Ane Haugdal, Frode Kjærland, Levi Gårseth-Nesbakk and Are Oust

This study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian…

Abstract

Purpose

This study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian authorities provides the opportunity for an empirical study.

Design/methodology/approach

The authors adopt a two-stage strategy to investigate the existence of earnings management, using the Jones (1991) and modified Jones (Dechow et al., 1995) models to construct a random-effects model.

Findings

The authors test the hypothesis that, given decentralisation of control, there will be an increase in opportunistic financial reporting. This study's findings suggest that this is not the case, thereby indicating that a soft control regime does not diminish discipline in municipalities.

Practical implications

This study has practical implications for policymaking in the public sector. Its findings suggest that municipalities do not engage in more earnings management under a soft regulatory regime. Hence, other authorities should consider adopting a soft regulatory approach to controlling local governments and their financial reporting systems.

Originality/value

This study contributes to a growing body of literature regarding earnings management by local governments. The authors investigate a hypothesis previously untested in the literature by comparing the degree of earnings management under different regulatory control regimes.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

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: 26 May 2023

Rogers Rugeiyamu

The purpose of this study is to assess reasons behind experienced challenges by local government authorities (LGAs) in operating Women, Youth and People with Disabilities Fund…

Abstract

Purpose

The purpose of this study is to assess reasons behind experienced challenges by local government authorities (LGAs) in operating Women, Youth and People with Disabilities Fund (WYDF) in Tanzania. Specifically, it assesses the reasons behind failures to recover loan by LGAs and groups of Women, Youth and People with Disability (WYPWD).

Design/methodology/approach

The qualitative approach was recruited in this study involving Tunduru District Council as a case study. Data were collected through Interviews, Focus Group Discussion and Documentary Review. Interviews were administered to Community Development Officers (CDOs) while FGD to WYPWD groups. Reviewed documents include laws, regulations and publications on social development funds. Data were analyzed using content analysis approach and backed up by quotations during presentation.

Findings

Failures to recover loans from beneficiaries is attributed to weaknesses of both groups and LGAs. LGAs suffer from lack of capability to manage the fund, poor governance practices and misuse of public funds, and groups lack awareness of the fund's goals.

Research limitations/implications

Due to experienced challenges, efforts by groups and LGAs to reclaim loan have been unsuccessful, which has prevented the fund from achieving its goals.

Practical implications

The central government should concentrate on ongoing LGAs capacity building so that they can successfully handle the fund, it is advised for improvement. Again, LGAs should establish an information system linked with groups to track their projects implementation. Once more, groups should be informed about the purpose of creating the fund and the advantages of the loan to them and to local economic development (LED). Furthermore, groups need entrepreneurial abilities to be able to participate in businesses that they can manage. Moreover, organizations should receive ongoing education so that they may repay the loan voluntarily.

Social implications

Community awareness on the aims of the fund should be provided to impact LED.

Originality/value

Recommendations given can be applied by other developing countries struggling to uplift citizens economically through social development funds.

Details

International Journal of Public Leadership, vol. 19 no. 3
Type: Research Article
ISSN: 2056-4929

Keywords

Article
Publication date: 4 April 2023

Mittul Vahanvati, Darryn McEvoy and Usha Iyer-Raniga

This paper aims to highlight the localised shelter solutions to fulfil adequate and disaster resilient housing needs of urban informal settlers of Honiara, the capital city of…

Abstract

Purpose

This paper aims to highlight the localised shelter solutions to fulfil adequate and disaster resilient housing needs of urban informal settlers of Honiara, the capital city of Solomon Islands, in a way that is sensitive to their unique challenges, values and aspirations, is gender- and disability-inclusive, and considers housing from the complete lifecycle of a disaster (pre-, during- and post-).

Design/methodology/approach

Qualitative data was gathered through empirical research through five community workshops at five hotspot settlements, two stakeholder workshops and a stakeholder interview. Semi-structured questions as well as photographs of housing and settlement were used for data collection. With an emphasis on self-recovery, the identified shelter needs were then matched with the roles and responsibilities of the Government to support a process of “assisted” self-preparedness and recovery.

Findings

The output of the research was the Solomon Islands Shelter Guide. This paper draws from the Guide to present some of the findings. One of the key findings was an emphasis on shelter self-preparedness and self-recovery. However, in order for them to do that, they needed a combination of assistance – technical knowledge, materials and financial support – which is tailored to their settlement’s specific needs and based on hazard damage assessment. While the Guide provides one form of the assistance (i.e. technical), this paper is a call for action from the Solomon Islands Government and shelter responders to fulfil the rest of the community needs for shelter adequacy.

Research limitations/implications

The paper contributes to existing scholarship on shelter after disasters by adding “assisted” in front of self-recovery, in line with the limited access to resources by the most vulnerable to recover, despite housing being” a human right and definition of adequate housing (UN-Habitat, 2015, 2021), which includes freedom of choice, entitlements and meeting minimum adequacy criteria.

Practical implications

There are many implications of this research. Since the publication of the Shelter Guide, there is excitement among most humanitarian and development agencies, government authorities and the local communities in Honiara. The Guide forms the first step in contributing to identified needs and strengthening community capacities to self-build, self-recover or self-retrofit one’s house based on their own choice of materials, design, social and economic circumstance. However, it provides one of the three elements identified as needs by the communities, as i) technical guidance, and a kit-of parts for multi-hazard safe housing, ii) financial and economic assistance and iii) a political voice or being supported and heard by the government. The research team are working with the same five urban informal communities in 2022–2023 to develop and operationalise local disaster plans (in partnership with local non-government organisations), capacity-building activities and translation of the Shelter Guide into technical posters (for local builders) and graphic novel in local pidgin language, as part of the Climate Resilient Honiara project (funded by the United Nations framework convention on climate change (UNFCCC) Adaptation fund and administered by UN-Habitat). In the longer term it would be worth evaluating the practical implications of the Guide or to examine whether the proposed socio-technical and governance guidance will find roots in the local culture.

Originality/value

While the Guide adhered to internationally agreed concepts of self-recovery, incremental shelter and core space, it contributes to existing scholarship on shelter after disasters by adding “assisted” in front of self-recovery, in line with housing as a human right and adequate housing (UN-Habitat, 2015, 2021), including freedom of choice, entitlements and meet minimum adequacy criteria, all of which require materials and financial assistance by the relevant in-country authorities.

Details

International Journal of Disaster Resilience in the Built Environment, vol. 14 no. 4
Type: Research Article
ISSN: 1759-5908

Keywords

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