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1 – 10 of over 3000Angus 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 of the…
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.
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He promised that he would then help Wong win the next parliamentary elections, which are due by November 2025. Former PAP stalwart Tharman Shanmugaratnam emphatically won the…
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DOI: 10.1108/OXAN-DB283612
ISSN: 2633-304X
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Geographic
Topical
This chapter introduces a new theoretical framework for developing emotion-related abilities according to the emotional intelligence (EI) construct definition of Mayer, Salovey…
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.
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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 in the…
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.
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SINGAPORE: Handover timing suggests eye on early polls
Olusegun Emmanuel Akinwale, Uche C. Onokala and Olayombo Elizabeth Akinwale
This study explored how the Singaporean government responded to the Covid-19 pandemic crisis from early January 2020 to the end of May of the same year. It evaluated the…
Abstract
Purpose
This study explored how the Singaporean government responded to the Covid-19 pandemic crisis from early January 2020 to the end of May of the same year. It evaluated the capability of Singapore's leadership management in a crisis during the peak and ravaging period of the Covid-19 pandemic.
Design/methodology/approach
The study utilised a systematic design analysis approach, analysing Singaporean cases on the Covid-19 crisis using a systematic and narrative approach to underscore the country's response to the pandemic attack from January 2020 to May 2020.
Findings
Against the backdrop of Singapore's peculiar political system of government dominated by the ruling People's Action Party (PAP) and culture of bureaucracy, the government has increasingly executed several control measures, including strict travel bans, contact tracing, the circuit breaker–lockdown, mask-wearing, social distancing orders as well as financial support to businesses and employees from top to the bottom in the country. However, the treatment and health issues of the migrant workers in the dormitories continue to be the major concern among academics and scholars. At the same time, policy inadequacies truncate the excellent measure of Singapore's response to Covid-19. The case point review concluded that the mortality rate in Singapore remains low compared to other nations of the world. Singapore's case points unveil fundamental learning that an excellent leadership-driven harmonised strategic model is essential for crisis management in any society. The finding of the analysis demonstrated that Singapore adopted a contingency and value-based leadership model to advance good governance and tackle the spread of the deadly coronavirus in its country.
Originality/value
The study has demonstrated a profound analysis that has not been conducted hitherto. Investigation of the Singapore case point is not a popular analysis among Nigerian scholars. Therefore, from Nigeria's perspective, the study has showcased the good and the wrong sides of a coin in Singapore's leadership and power dynamic in crisis management.
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SINGAPORE: Move will reinforce backing for government