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

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.

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 Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled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.

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

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.

Upon the premises of social exchange theory (SET), this study aimed at hypothesizing and examining a serial mediation model that investigated the underlying mechanism through which a high-performance work system (HPWS) affects individuals’ future time perspective (FTP).

The hypothesized relationships were examined using responses collected from 275 employees from 15 local private banks and 40 established branches through a proportionate stratified sampling technique. The statistical package for social sciences (SPSS) PROCESS macro 3.0 and analysis of moment’s structure (AMOS) 24.0 were employed for data analysis purposes.

The study revealed that HPWS is indirectly related to the individuals’ FTP through workplace social courage (WSC) and employee well-being (EWB) sequentially. Prescriptions for theoretical and managerial implications were discussed, and future research viewpoints with limitations were acknowledged.

This study illuminated the underlying mechanism and theoretical logic linking HPWS and individuals’ FTP by proposing the serial mediating effect of WSC and EWB.

Companies with corporate social responsibility (CSR) practices care about customers, society, the environment and workers. This study aims to examine the impact of CSR practices (i.e. economic CSR, environmental CSR and societal CSR) on consumers’ purchase intention of apparel products, with the mediating role of consumer-retailer love on this relationship.

Data gathered using purposive sampling technique from 300 young online consumers using purposive sampling were analyzed using partial least squares structural equation modeling via SmartPLS3.0.

The results reveal that CSR practices (i.e. environmental CSR and societal CSR) have a positive influence on purchase intention for apparel products. Moreover, consumer-retailer love mediates the relationship between CSR practices (i.e. economic CSR and environmental CSR) and consumers’ purchase intention for apparel products.

Apparel retail marketers should focus on key determinants when designing CSR campaigns and communicating these CSR initiatives in social media and annual reports. They should also focus on their service quality to create a good perception (images) that helps measure the emotional response (love) between the retailer and consumers.

By applying the triple bottom line framework and the stimulus-organism-response model in a single framework, this study is unique and highlights the role of consumer-retailer love as an important mediator on the impact between CSR practices (i.e. economic CSR, environmental CSR, societal CSR) and consumers’ purchase intention of apparel products. The findings represent a new contribution to the existing literature, as there has been very limited research on this relationship in a developing nation context.

This study aims to provide a comprehensive bibliometric investigation of the antecedents to financial stability in Islamic banking, a transition economy with a volatile stock market focusing on banks following the Shariah approach.

The data for this analysis was extracted from the Scopus database, which combines a comprehensively crafted abstract and citation database with augmented data and linked scholarly works across various disciplines. It quickly finds relevant research and provides access to reliable data and analytical tools. This study deploys “bibliometrix 3.0,” a biblioshiny R-package for influential structure and the VOS viewer for intellectual structure.

The investigation’s main findings revealed that 1,910 documents were published from 1987 to 2022. Published manuscripts received 39,050 citations, with an average of 10.18 citations per year. However, the instructed empirical research was experienced during 2009 and 2020, while earlier periods (1987–2008) were relatively inactive where banking was considered protective in the presence of BASEL-II capital accords regulations. While the International Journal of Bank Market has been at the top of the list to publish articles related to the area under investigation, the Journal of Banking and Finance is ranked one of the most cited articles. Malaysia has been at the top of the list of countries to research Islamic Sharia compliance principles in the banking industry, and International Islamic University Malaysia has produced enough evidence in this regard. The intellectual structure provided essential foundations for future research, and the bibliometric coupling approach was used.

While most of the banking research has been conducted to determine the banking business efficiency, risk and profitability, little focus is given to financial stability and that too concerning the Islamic banks. Therefore, researchers need to investigate this horizon from an Islamic banking point of view and focus on key issues that discriminate between Islamic and conventional banks in determining their stability level.

Briefly, to the best of the authors’ knowledge, this study would be the first to provide bibliometric information about financial stability keeping in view the sample data from banks with the Shariah approach. Furthermore, the proven analysis demonstrates a novel contribution that financially stable Islamic banks might strengthen the financial industry and overall economy.