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Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges facing such cooperation between central and local government agencies in a developing country context. The administration of property taxes (PT) in Tanzania has been oscillating between decentralised and centralised collection regimes. This paper aims to examine how inter-organisational cooperation affected implementation of the reforms.

The study draws on data from a variety of sources of information collected during a series of fieldworks over the past decade. Semi-structured interviews were conducted with a wide range of stakeholders, including senior managers and operational staff of the national and municipal tax administrations. The interviews focused on the background and objectives of the property tax reforms, working relations between the central and local government revenue administrations, technical and administrative challenges and innovations, and changes over time with respect to revenue enhancement and implementation of the reforms. Relevant tax legislation and regulations, budget speeches and reports were reviewed.

Two lessons of broader relevance for policy implementation and PT administration are highlighted. First, institutional trust matters. Top-down reform processes, ambiguity related to the rationale behind the reforms and lack of consultations on their respective roles and expectations have acted as barriers to constructive working relationships between the local and central government revenue agencies. Second, administrative constraints, reflected in poor preparation, outdated property registers and valuation rolls and inadequate incentives for the involved agencies to cooperate hampered the implementation of the reforms.

This paper contributes to the literature on inter-organisational cooperation in revenue collection through a detailed case study of property tax reforms in a developing country context. It also contributes to the literature on policy implementation by identifying political and administrative factors challenging the reform process. In line with this literature, the study shows that policy implementation is not necessarily a coherent process. Instead, it is frequently fragmented and disrupted by changes in policy formulation and access to adequate resources.

This study aims to apply the stimulus-organism-response framework to uncover the underlying mechanism by which the perceived helpfulness of online customer reviews (OCRs) drives behavioural intentions in mobile travel app commerce. Also, the current study explores how vendor-driven perceived usefulness of a product and its attributes influence the mediated relationship between perceived helpfulness of OCRs (OCRs helpfulness) and behavioural intentions.

The online survey (n = 151) was used to collect the data. The authors used structural equation modelling and the bias-corrected bootstrap method to test the proposed conceptual model for mediation and moderated-mediation effect.

Findings indicate that the perceived OCRs helpfulness has an indirect positive effect, via trust and attitude, on travel app downloading intention. Moreover, results suggest that the presence of vendor cues (vendor-generated informational content about a travel app) does not significantly moderate the mediating effect of perceived OCRs helpfulness on travel app downloading intention.

The present study reinforces the applicability of the warranting principle in the context of travel app commerce by exploring the relative effectiveness of customer-generated and vendor-generated informational content in influencing travel app downloading intention.

本研究旨在应用SOR框架来解释在线评论的有效性影响在旅行APP行为意向的潜在机理。此外，本研究探索了供应商驱动的对产品的认知有效性和商品属性来影响认知有效性和行为意向的中介关系。

本研究运用网络调研 （n=151）来收集数据。本论文运用结构方程建模和偏差纠正辅助程序来测试提出的理论模型和调节式中介作用。

研究结果显示在线评论的有效性通过信任度和态度对旅行APP的下载使用意向具有间接正相关的作用。此外，结果显示当供应商信息（供应商制定的有关旅行APP的信息内容）并不能有效调节网络顾客评论对下载意向的中介作用。

本研究加强了担保原则在旅行APP贸易背景下的适用性，探索了顾客驱动和供应商驱动的信息内容对旅行APP下载意向影响的相对有效性。

The present study aims to explore “what” type of knowledge is shared, “how” it is shared and what information and communication tools are used to share knowledge among health-care professionals in the context of emerging “digital laggard” country in the South-Eastern European region (i.e. Bosnia and Herzegovina [B&H]).

This study applies the qualitative research methodology and thematic analysis for collecting, analysing and interpreting data. Primary data is collected using semi-structured interviews (n = 9). Key informants are employees of the main primary health-care institution in the capital of B&H.

The results indicate that knowledge sharing among primary health-care practitioners is the interplay of formal and informal exchange of knowledge, facilitated by both traditional communication media (face-to-face interaction) and ICT-based tools. In regards to ICT tools, our findings suggest that instant messing applications (predominantly Viber) are viewed as common media for sharing tacit knowledge within a community of practice.

This study is limited to one emerging digital laggard country; thus, future research regarding ICT-based knowledge sharing in other emerging digital laggard countries is welcomed.

In the context of “digital laggard”, societies, informal, spontaneous and dynamic system of social interactions can be a successful substitute for ICT-based formalised and structured system of knowledge sharing.