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1 – 10 of 282Anna Herculina Anculien Schoeman, Christopher C. Evans and Hanneke Du Preez
Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in…
Abstract
Purpose
Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South Africa. Non-registration hinders sufficient tax revenue collection, stifles economic growth and causes unfair competition with formal businesses. The purpose of this study is to determine whether changes in the VAT rate affect the registration decisions of businesses, ultimately impacting upon tax compliance behaviour and tax revenue collection.
Design/methodology/approach
An online 2 × 2 between-subjects field experiment was conducted, as part of a broader study, to consider compliance with registration requirements by small business entities in South Africa, specifically when there are changes in the VAT rate.
Findings
Although the study establishes that changes in the VAT rate tend not to have a significant impact on the registration decisions of such taxpayers, it nonetheless indicates that the magnitude of the change in the VAT rate may be influential on registration decisions, whether relating to compulsory or voluntary registration. More particularly, the greater the magnitude of the VAT rate decrease (increase), the more likely it is that taxpayers will register (deregister) for VAT purposes, indicating that the magnitude of changes in the VAT rate do have an impact on VAT registration decisions and therefore on tax compliance more generally.
Research limitations/implications
Not only does the study add to the limited knowledge available on registration decisions of small businesses, but also gives valuable guidance to policymakers in terms of determining the VAT rate for the country.
Originality/value
Not only does the study add to the limited knowledge available on registration decisions of small businesses, but it also gives valuable guidance to policymakers in terms of determining the VAT rate for the country.
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Keywords
Ayuba Jerry Likita, Mostafa Babaeian Jelodar, V Vishnupriya and James Olabode Bamidele Rotimi
The construction industry is inefficient in terms of quality products, productivity and performance worldwide, including in Australia and New Zealand. The construction industry is…
Abstract
Purpose
The construction industry is inefficient in terms of quality products, productivity and performance worldwide, including in Australia and New Zealand. The construction industry is becoming more innovative, competitive and complex; and more participants are involved in construction projects. There are new attempts to implement the Lean construction philosophy, integrated project delivery method and building information modelling (BIM) technology in construction industry to improve productivity and efficiency. This paper aims to identify Lean and BIM integration benefits in construction industry globally and in the New Zealand.
Design/methodology/approach
A systematic literature review and case studies were used to identify various benefits of the integrating Lean and BIM in construction industry. It focused on articles published between 1995 and 2021.
Findings
Lean and BIM benefits identified in the study were documented such as benefits over the traditional approach, critically increased efficiency and visualization, better building process, better building performance, mitigating risk and reduce cost. Also, several factors were identified as major benefits such as improved onsite collaboration, better coordination, improve onsite communication, increase productivity, mitigating risk, reducing waste and reduced cost. The study showed integrating Lean and BIM in construction management practice will help reduce several challenges which affect expected goals and customer anticipation. The research outcome ultimately will assist different stakeholders in applying Lean and BIM in construction management practice.
Originality/value
This study practically focused on using the integration of BIM and Lean principles to improve the construction industry productivity and performance.
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