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1 – 10 of over 2000
Article
Publication date: 12 September 2016

Angus Young, Lawrence Lei, Brossa Wong and Betty Kwok

The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale…

1989

Abstract

Purpose

The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked. Comparatively, tax compliance as a subject matter has received considerable attention in developed Western economies, where the data had revealed an increasing trend of taxpayers not complying with their tax obligations. Although, this issue had not received as much attention by the Chinese government, as the world’s second largest economy and one of the most populous nations in the world, tax compliance is of critical importance to the Chinese economy and welfare of its citizens. Therefore, it is crucial that a review about China’s tax compliance research should be conducted to identify gaps in the literature.

Design/methodology/approach

This paper focuses specifically on a review of empirical research about China’s individual tax compliance. While, this work is primarily descriptive, it builds on existing research to make normative recommendations aimed at improving tax compliance in China.

Findings

This paper reaffirmed earlier findings in the literature that Confucianism influences both Chinese social and individual ethical values, any attempt to foster greater tax compliance in China should appeal to the importance of taxes as contributions to the public funding of family and community welfare. However, what was missing from previous research is that the assumption about Chinese ethical values was overly narrow. Apart from Confucianism, another Chinese philosophy known as Legalism is also influential in prompting ethical behaviour, in particular on regulatory issues. Therefore, tax compliance in China drawing on Chinese ethical values should include both incentives and disincentives to prompt individuals to comply with their tax obligations.

Research limitations/implications

The observations and recommendations put forward in the paper are principle-based solutions drawn from Chinese ethical values. Furthermore, no detailed discussions on enforcement are included, as it is beyond the scope of the paper. Hence, the recommendations will require further empirical testing and should be examined in future research.

Originality/value

This review draws attention to a subject matter in China that has been overlooked. Apart from revisiting the key and related literature on China, this paper identified a gap that had been neglected in earlier research. Legalism, a less known Chinese ethical school of thoughts, is an important to the design of tax regulations prompting individuals to comply with their tax obligations.

Details

International Journal of Law and Management, vol. 58 no. 5
Type: Research Article
ISSN: 1754-243X

Keywords

Book part
Publication date: 1 September 2014

Wolfgang G. Scherl

This chapter introduces a new theoretical framework for developing emotion-related abilities according to the emotional intelligence (EI) construct definition of Mayer…

Abstract

This chapter introduces a new theoretical framework for developing emotion-related abilities according to the emotional intelligence (EI) construct definition of Mayer, Salovey, and Caruso (2006). The awareness, reflection, and management (ARM) model has been devised and demonstrates a triadic cycle of emotional ARM relating to affect, cognition, and behavior. The ARM model constitutes an approach to nurture emotion-related abilities (ability EI) and responds to criticism raised by Zeidner, Matthews, and Roberts (2009). The ARM Theory was corroborated by both learning theory and schools of counselling (SOC). The potential to develop emotion-related abilities in emotional awareness, reflection and reasoning, coping and management is discussed.

Details

Individual Sources, Dynamics, and Expressions of Emotion
Type: Book
ISBN: 978-1-78190-889-1

Keywords

Article
Publication date: 30 May 2008

Yvon Dufour, Peter Steane and Lawrence Wong

The purpose of this paper is to look into the fate of a troubled initiative in one of Hong Kong's economic engines – the container handling industry – that was developed…

563

Abstract

Purpose

The purpose of this paper is to look into the fate of a troubled initiative in one of Hong Kong's economic engines – the container handling industry – that was developed in the midst of the discussions between Beijing and London leading towards the historical 1997 handover.

Design/methodology/approach

Based on a qualitative in‐depth analysis of a longitudinal case study, the impact of the historical context is shown.

Findings

The data suggest that the forecasting gaps are residual of prolonged decision‐making processes featuring a diversity of stakeholders pursuing their respective agendas and making the best of the opportunities presented by powerful contextual events such as the historical 1997 restoration.

Research limitations/implications

A few aspects of the forecasting process make a difference in the likelihood that the traffic forecasts will prove more accurate: improving the interconnectedness of the forecasting tasks; eliminating the problem of assumption drag; and developing knowledge in sociopolitical forecasting.

Originality/value

The value of this longitudinal case study lies in showing that major transport infrastructure forecasts are neither a deceptive nor meaningless series of projections to cool down potential opposition, as argued by the proponents of the political approach. Building a major transport infrastructure takes place through a nest of multifarious and unpredictable processes, intertwined with patterns of other strategic decisions and actions undertaken either by the public or by the private organizations involved, and influenced by major contingencies and historical contextual events over time.

Details

Journal of Technology Management in China, vol. 3 no. 2
Type: Research Article
ISSN: 1746-8779

Keywords

Executive summary
Publication date: 22 June 2022

SINGAPORE: Move will reinforce backing for government

Details

DOI: 10.1108/OXAN-ES270997

ISSN: 2633-304X

Keywords

Geographic
Topical
Article
Publication date: 17 April 2009

Yvon Dufour, Peter Steane and Lawrence Wong

The purpose of this paper is to look into the fate of a troubled initiative in Hong Kong that was developed in the midst of discussions between Beijing and London leading…

1143

Abstract

Purpose

The purpose of this paper is to look into the fate of a troubled initiative in Hong Kong that was developed in the midst of discussions between Beijing and London leading towards the 1997 handover. It sets out to shred new light on the “forecasting gap”: the gap between the anticipated level of traffic and the real volume of traffic in the years following the opening of a new infrastructure.

Design/methodology/approach

This research uses primarily qualitative methods. The data collection process comprises three main activities: documentary search, observational and ethnographic material, and interviews. The general strategy of data presentation and analysis is to develop a descriptive framework for organizing the longitudinal case‐study.

Findings

The paper puts forward that there is little basis to the claim of Machiavellian practices in the Hong Kong container handling community. The analysis suggests that the gaps are residual of prolonged decision‐making processes featuring a diversity of stakeholders strategizing in pursuing their respective agenda.

Originality/value

Contextualist analysis of the “traffic forecasting gap” challenges the popular and widespread view that traffic forecasts are intentionally biased to serve the interests of the promoters.

Details

Asia-Pacific Journal of Business Administration, vol. 1 no. 1
Type: Research Article
ISSN: 1757-4323

Keywords

Article
Publication date: 26 October 2012

Lien Le Monkhouse, Bradley R. Barnes and Ute Stephan

The paper aims to further extend our understanding by assessing the extent to which two prominent cultural values in East Asia i.e. face saving and group orientation drive…

9968

Abstract

Purpose

The paper aims to further extend our understanding by assessing the extent to which two prominent cultural values in East Asia i.e. face saving and group orientation drive consumers’ perceptions of luxury goods across four East Asian markets.

Design/methodology/approach

A multi‐methods research approach was adopted consisting of: an expert panel of close to 70 participants, group discussions with five extended East Asian families, personal interviews with eight East Asian scholars, a pilot test with over 50 East Asian graduate students and a multi‐market survey of 443 consumer respondents in Beijing, Tokyo, Singapore and Hanoi.

Findings

The authors extend previous conceptual studies by empirically investigating the impact of these two cultural values on the perception of luxury among East Asian societies. Specifically the study reveals that across all four markets face saving has the strongest influence on the conspicuous and hedonistic dimensions of luxury, group orientation meanwhile is the strongest predictor of the quality, extended self and exclusivity dimensions of luxury. Collectively these two cultural values significantly influence East Asian perceptions of luxury. Overall, the findings reiterate the importance of understanding different cultural values and their influence across different East Asian societies.

Practical implications

The findings have important implications for managers of western luxury branded goods that are seeking to penetrate East Asian markets or seek to serve East Asian consumers. Specifically, to assist with developing suitable brand positioning, products, services, communications and pricing strategies.

Originality/value

This study contributes to our understanding of the subject by exploring the impact of face saving and group orientation on the perception of luxury goods across four East Asian countries. Several directions for future research are suggested.

Details

International Marketing Review, vol. 29 no. 6
Type: Research Article
ISSN: 0265-1335

Keywords

Abstract

Details

Developing Leaders for Positive Organizing
Type: Book
ISBN: 978-1-78714-241-1

Executive summary
Publication date: 18 May 2022

SINGAPORE: Enhancing regional ties is a key priority

Details

DOI: 10.1108/OXAN-ES270300

ISSN: 2633-304X

Keywords

Geographic
Topical
Expert briefing
Publication date: 24 June 2021

In early April, Deputy Prime Minister Heng Swee Keat announced that he was stepping aside as Prime Minister Lee Hsien Loong’s designated successor. The key challenge in…

Executive summary
Publication date: 15 September 2022

SINGAPORE: Green push will be a key part of revamp

Details

DOI: 10.1108/OXAN-ES272756

ISSN: 2633-304X

Keywords

Geographic
Topical
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