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The paper aims to examine agrochemical traders’ tax morale in three Ghanaian regions.

Primary data were collected from 92 respondents using structured questionnaires. A multistage sampling technique was employed and used in selecting respondents.. Descriptive statistics, factor analysis and quantile regression analysis were used to analyse data obtained via the questionnaires.

The study found tax reporting knowledge, tax calculating knowledge and tax payment knowledge to be the keen factors influencing agrochemical traders’ tax knowledge. It was also revealed that age, religion and marriage positively influence the tax morale of traders. Inversely, gender, high level of education and monthly sales were found to affect tax morale negatively. Moreover, trust (respect, trustworthiness and expertise knowledge) negatively influenced tax morale. Authorities’ tax knowledge and power (sanction and lockdown) were revealed to impact tax morale positively. However, tax morale decreases amongst agrochemical traders with higher tax morale when sanction increases.

Unlike previous studies which focussed on tax morale amongst individuals and firms outside the agribusiness sector, this study examined the tax morale within the informal agrochemical trading sector, which has recently attracted colossal patronage due to the high usage of agrochemicals amongst farmers in Africa and Ghana. This study also assumed tax morale to be at different levels; hence the factors that affect the morale at different levels differ. Therefore, the study examined the factors influencing tax morale amongst agrochemical traders by segregating tax morale into quartiles. Relating to theory, the economic deterrence theory was used to ground the study, which is not usually used in most tax morale studies.

In Nigeria, insecurity has been breeding very rapidly given the Nigerian economic conditions in the recent past. Insecurity exposes enterprise development and survival to a serious threat. It has serious effects on lives and properties, obstructs business activities and discourages local and foreign investors, which in turn militate against Nigeria’s overall economic growth and development. This rising wave of insecurity has assumed an unsafe facet to enterprise development and its subsequent survival, hence, if unchecked, it can threaten the overall communal existence of the country as one entity. The purpose of this study is therefore, to examine the impact of insecurity on enterprise development in Nigeria.

This study used the most recent Nigeria Enterprise Survey data (2014) and applied multi-nomial logistic regression model to examine the impact of insecurity on enterprise development in Nigeria.

It was found among others that all the captured insecurity variables in this study have negative significant impact on enterprise development and as such significantly retards enterprise growth and development except for corruption and availability of strong, fair and impartial legal system (comparing partnership and limited partnership enterprise to the sole proprietorship), which were found to have positive impact on enterprise development in Nigeria.

This study therefore recommended among others that government at all levels – federal, state and local – should try harder to live up to its primary constitutional function of providing adequate security of lives and property to its citizenry.

There is no known study that has investigated the impact of insecurity on enterprise development in Nigeria. There is dearth of literature in the study area, hence this study enormously contributes to the growing literature on insecurity and enterprise development.

This paper aims to examine the impact of Zakat avoidance on firm value and investigates how board characteristics moderate this relationship within the context of Saudi Arabia, a Muslim nation.

Using panel data from 2009 to 2020, encompassing 78 nonfinancial firms listed on the Saudi Stock Exchange, this study constructs an enhanced measure of Zakat avoidance that integrates insights from tax avoidance research, Shariah principles and the regulations of the Zakat, Tax and Customs Authority. This research uses empirical techniques, including panel data regressions and interaction analysis to investigate how board characteristics may influence this relationship.

Descriptive analysis reveals pervasive Zakat compliance, underscoring the effectiveness of Saudi Arabia’s robust Zakat system. Regression results indicate a positive association between Zakat payment and firm value. Remarkably, board characteristics exhibit no significant link to Zakat avoidance, emphasizing the potency of the Zakat system and religious adherence. However, the moderation analysis reveals that board independence and meeting frequency positively moderate the relationship between Zakat avoidance and firm value.

The study emphasizes the vital importance of upholding Zakat obligations to cultivate trust among stakeholders and amplify firm value. It advocates for governance frameworks that foster vigilant oversight and independence, ultimately enhancing a firm’s overall worth. Furthermore, the study’s findings provide valuable insights for corporate leaders, investors, policymakers and society as a whole, facilitating the promotion of ethical financial conduct and driving holistic economic development.

This research introduces novel insights by scrutinizing the intricate interplay of Zakat avoidance, board dynamics and firm value within the context of a culturally distinctive emerging economy. The development of a distinct Zakat avoidance metric, along with comprehensive empirical assessment, contributes to the originality of the study. Moreover, the investigation into the moderating influence of board characteristics adds value to the existing body of knowledge.

This study aims to determine the impact of attitude toward content creators, subjective norm and perceived content quality in affecting people’s intention and behavior to watch videos posted on YouTube in Indonesia.

Using questionnaire, data from the total of 112 individuals living in Indonesia were gathered in this study, and these respondents are individuals who have been watching YouTube contents at least 3 h a day for the past eight months. Moreover, all of these data were processed and analyzed using PLS method to determine the impact given by one variable toward the other.

Based on the results of the analysis, the authors concluded that both factors, namely, content credibility and perceived content quality, play significant and positive roles in determining people’s intention to watch – and ultimately behavior to watch – contents or videos published on YouTube, with the former turned out to be the stronger predictor.

The current study attempts to modify and merge both the concept of theory of reasoned action and product quality theory to explain Indonesians’ behavior toward watching contents published on YouTube, and to the best of the authors’ knowledge, this type of studies is still in rarity.

Tax compliance studies have been extensively conducted across various jurisdictions. However, only partial answers have so far been provided for the question: “Why do people pay tax?”. The aim of this study is to report tax compliance behavior from both the supply side (SMEs) and demand side (tax collecting authorities) in Ghana.

A survey of 233 responses comprising 169 SME managers and 64 tax officials of the Ghana Revenue Authority qualified for the study. Data were modelled using covariance-based structural equations modelling (AMOS Graphics version 23).

Isomorphic forces and tax fairness have a positive impact on tax compliance. However, the impact of strategic response on tax compliance was insignificant, which suggests that, although SMEs in Ghana adopt different strategies to respond to institutional pressures, such strategies do not influence their tax compliance behavior.

This study investigates tax compliance behavior among SMEs using a survey design from only one developing country – Ghana. Based on a cross-sectional survey and the approach used to gather the sample data, assessing any changes over time may be impossible.

The findings suggest that SMEs’ tax compliance behaviors are shaped by institutional pressures in terms of obeying tax laws and filling their tax returns in a consistent manner. Given that isomorphic forces and tax fairness are significant predictors of tax compliance, SME tax compliance can be improved if strong institutions are incorporated in the administration of taxes. The findings also support the logical thinking of tax fairness theory that the higher SMEs perceived the tax system to be fair, the more their compliance behavior is encouraged.

This study represents one of the few to provide preliminary empirical evidence on tax compliance from the supply side of taxation in a developing economy. Therefore, the findings have implications for taxpayers in Ghana.

Entrepreneurs engaging in social entrepreneurship are inspired by a need to make a difference in their local socio-economic circumstances. In developing countries and emerging economies, social entrepreneurs from deep rural areas are tapping into different types of ways to inspire themselves to sustain actions. Little research has been done to investigate the role religion plays as a source of inspiration to rural entrepreneurs in developing countries. Many scholars from economic sciences reject the probability of linking religion to social entrepreneurship. The purpose of this study is to investigate themes as inspired by religious paradigm aspects of desire, disenchantment, epiphany, bridging and enlightenment. A framework was created for social entrepreneurship development by using religious drivers as premise.

In a partially inductive, exploratory design, this study examined the objectives through a qualitative approach. ATLAS.ti, a qualitative data analysis programme, was used for thematic analysis.

The key finding was that in this specific rural demographic area, social entrepreneurs often express a common motivation as an aspiration to integrate their religious beliefs and work.

Investigating a specific demographic sample in a deep rural area in Nigeria provided valuable insights into the community’s way of living by incorporating aspects of religious drivers to develop social entrepreneurship. It was also valuable to discover that the sample views qualities such as hard work, independence and thrift as drivers to strengthen their religious belief and in return boost social entrepreneurship.

The issue of quality assurance in vocational and technical education (VTE) programs identifies a perilous need to develop a conceptual framework for teaching and learning standards. This study aims to identify standard components for teaching and learning to ensure quality delivery for the achievement of VTE objectives. The quality assurance framework for teaching and learning is envisioned as a closed-loop management process that functions as an effective operational scheme to coordinate teaching processes that support the structure for quality assurance in VTE programs.

Survey data were collected through a questionnaire developed to examine the quality standards for teaching and learning in VTE from 259 respondents from colleges of education. The identified quality components for teaching and learning and their quality indicators were analysed.

The conceptual framework for teaching and learning with the 12 quality components and 62 quality indicators is the key standard for improving quality teaching and learning to meet the desired goals of VTE programs.

The framework proposed is flexible and can be applied to many other programs to ensure that teachers are professional enough to teach effectively to provide adequate learning outcomes.

This study aims to analyze the concept of Zakat as an instrument to increase the economy and poverty eradication in Indonesia.

This study used a qualitative method based on library research sourced from books, financial reports and another previous research.

The results show that the empowerment programs conducted by Zakat institutions in Indonesia are based on the scale of priorities and the potential of Mustahik. Zakat management considers the level of productivity and long-term impacts that improve Mustahik Economy. Thus, the empowerment programs lead to the reduction of Mustahik living below poverty line.

This study contributes in two ways: first, it analyzes a model to identify the Mustahik’s potential for the Zakat institution in Indonesia. Second, it encourages the awareness of Muzakki and Mustahik regarding the role of Zakat in the Indonesian economy. This is expected to prompt their level of participation in optimizing the potential of Zakat in Indonesia.

Given the scarce literature that provide qualitative and critical reviews of the implementation Zakat empowerment programs to alleviate poverty conducted by the Zakat institutions in Indonesia, this research can act as a bridge for future research in performing empirical studies regarding the impact of a Zakat empowerment program on society.

Personality characteristics have a significant impact on the economic segment of women entrepreneurs. Due to gender biases or other factors, women entrepreneurs are fewer in India than in other countries. The purpose of this study is to identify the personality factors and challenges that affect their growth and success.

Logistic regression was used to show the impact of personality characteristics and firm performance and the moderating effect of challenges between personality characteristics and firm performance.

The findings revealed a significant impact of personality factors on firm performance, the absence of moderating effects of challenges and the presence of a mediation effect of enterprise age and enterprise location.

This research will help policymakers adopt policies and plans to reduce obstacles and challenges so that the economic conditions of women’s entrepreneurship can transform.

Women in the 21st century still live in a male-dominated patriarchal society because they face the problem of financial capital.

The results show the impact of personality traits and challenges on the firm performance of women’s entrepreneurship.

The purpose of this paper is to empirically analyze the impact of remittance inflows on sustained economic growth in India.

This study has taken a time series dataset for the period of 1976–2021, and a nonlinear autoregressive distributed lag model technique (NARDL) has been applied to check the impact of remittance inflows along with other control variables, including broad money and service sector performance, on the sustained economic growth of India.

The results of the study indicated that in both the short and long runs, any positive shock in remittance inflows has a positive impact on the economic growth of India, while negative shocks do not affect economic growth.

The economic policymakers of India can use the findings of the study by implementing remittance-friendly policies. Moreover, NITI Aayog, the body working toward achieving sustainable development goals (SDGs) in India, can also use this study as a reference while making strategies to achieve SDG.

Economic growth has always been an area of interest among economists, researchers and policymakers. However, achieving sustained economic growth requires an analysis of those factors that themselves have sustained performance over a long period of time and have the potential to sustain it over the upcoming years. This study has taken remittance inflows as one such factor and investigated its impact on the sustained economic growth of India. At present, there is an evident gap in the literature that very little attention has been given to sustained Indian economic growth. Moreover, there is no study available in which the nonlinear impact of different variables has been tested on the economic growth of India.