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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.

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.

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.

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.

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.

This paper examines the national solidarity in Brunei Darussalam during the COVID-19 pandemic and its consequential impact on younger generations. Utilising Emile Durkheim's solidarity theories, I examine how young people's social media use builds on state discourse in the pandemic. I contend that a shift towards an organic society is visible through a social cohesion that is based on differentiated roles. I argue that the citizenry plays a vital role in the forward momentum toward Industrial Revolution (IR) 4.0, which illustrates that solidarity cannot be forged as a top-down directive. By prompting economic and creative divisions of labour, the local use of social media in a public health crisis has shown the government a new way to foster solidarity. Significant implications for youth as future leaders of the nation are discussed.

This paper aims to provide an analysis of gender strategies in the planning, programmes towards the implementation of Africa’s Nationally Determined Contributions (NDCs). It involved the identification and disaggregation of climate risks on women key climate affected sectors (water, energy, agriculture, health, energy).

This involves review of vast scholarly and academic research, to establishment of linkages and interlinkages between the risks. A diagnostic analysis was done on the NDCs to understand the orientation of gender considerations in the NDCs of African countries, and then an assessment on emerging opportunities and empowerment of women to address climate change was carried out as an un-detachable component of gender considerations.

Poverty, cultural barriers and inequality, climatic risks such as floods, occurrence of infectious diseases and water scarcity create life threatening situations for women as well as their livelihood Analysis on the NDCs (and INDCs) of all African countries show that over 85% of actions reference gender. At the regional level West Africa has the highest gender actions in their NDCs (41%), East Africa 25%, Southern Africa 15%, Central Africa 8% and North Africa 6%. The coping responses of women, their knowledge about the environment and the environmental services they offer, provide great opportunities for them in the climate change scenario which is seldom spoken about. Empowerment of women by providing access to Information, education, training; sensitization on various facets of climate change; the risks, consequences, possible sustainable solutions (Adaptation and mitigation) and their basic rights especially with regards to land and ownership is necessary, and can help reduce the climatic risks they face.

The limitation of this study was time constraint as the research was done during my fellowship at the United Nations Economic Commission for Africa which was a short period in relation to the fact that the authors were assigned to other duties.

Though most African countries are making an effort towards gender integration in their NDCs, they need to carry out systematic gender analysis; collecting and using sex-disaggregated data; establishing gender-sensitive benchmarks and indicators; and developing practical tools to support increased attention to gender perspectives.

Climate change is a serious threat to humanity and views from mostly those affected indicates that there is still a big disconnect between the ambitious agendas set by various stakeholders involved (International organizations, governments and regional organizations), and the real grassroots initiatives, actions and programs being implemented in the ground. There is also inarguably increasing evidence that climate change is amplifying gender inequality, the vulnerability of women and children; consequently, a serious barrier to the achievement of the Paris Agreement, UN 2030 Sustainable development goals, the 2063 Africa Union Agenda.

Though there exist many research papers on climate and gender and also on NDCs, creating a link between gender risks and climate policies, strategies and programs gives the issue of gender and climate change “high importance”. An integrated approach on identifying the risks makes policies coherent.

Models of integrated care are prime examples of complex interventions, incorporating multiple interacting components that work through varying mechanisms to impact numerous outcomes. The purpose of this paper is to explore summative, process and developmental approaches to evaluating complex interventions to determine how to best test this mess.

This viewpoint draws on the evaluation and complex intervention literatures to describe the advantages and disadvantages of different methods. The evaluation of the electronic patient reported outcomes (ePRO) mobile application and portal system is presented as an example of how to evaluate complex interventions with critical lessons learned from this ongoing study.

Although favored in the literature, summative and process evaluations rest on two problematic assumptions: it is possible to clearly identify stable mechanisms of action; and intervention fidelity can be maximized in order to control for contextual influences. Complex interventions continually adapt to local contexts, making stability and fidelity unlikely. Developmental evaluation, which is more conceptually aligned with service-design thinking, moves beyond these assumptions, emphasizing supportive adaptation to ensure meaningful adoption.

Blended approaches that incorporate service-design thinking and rely more heavily on developmental strategies are essential for complex interventions. To maximize the benefit of this approach, three guiding principles are suggested: stress pragmatism over stringency; adopt an implementation lens; and use multi-disciplinary teams to run studies.

This viewpoint offers novel thinking on the debate around appropriate evaluation methodologies to be applied to complex interventions like models of integrated care.

This paper aims to analyze the ex ante and ex post economic efficiency of the preventive agreement (concordato preventivo) or composition with creditors as defined by the Italian Bankruptcy Law. This study examines four possible outcomes of the procedure: homologation (confirmation); the degree of dissent/consent of creditors; the revocation, admissibility or inadmissibility; the declaration of the company bankruptcy in preventive agreement.

This paper uses data from 728 Italian companies which filed for preventive agreement in 2016. In reference to each of the four possible outcomes, this study applies nine logit regressions to analyze the effects of a series of efficiency variables ex ante (corporate-based drivers) and ex post (procedure-based drivers).

Results show the relevance of the debt structure, ownership structure and virtuous behavior, corporate governance and management systems, as well as effectivity of the court control on the preventive agreement outcome.

This paper draws on original data of bankruptcy in Italy and gives empirical evidence of the ex ante and ex post factors on the outcomes of the preventive agreement.

The purpose of this paper is to develop a holistic understanding of extant studies addressing the impact of commercialization on fans of elite sports.

In doing this, the authors performed a structured review of 42 academic articles published between 1992 and 2020 that all focus on how fans respond and are affected by the commercialization of elite sports.

The structured review shows that the impacts of commercialization on fans relate to four different themes. These are (1) fan identity, (2) fan attitudes, (3) fan emotions and (4) fan behaviours. However, the analysis also shows that research within each category is largely scattered, and more research within each category is needed.

The paper highlights the complex and dynamic nature of commercialization. It presents a research agenda for future research and emphasizes a need to integrate the interests of several stakeholders when managing the impacts of elite sport commercialization.