Books and journals Case studies Expert Briefings Open Access
Advanced search

Search results

1 – 10 of over 1000
To view the access options for this content please click here
Article
Publication date: 27 October 2020

Do public governance and patriotism matter? Sales tax compliance among small and medium enterprises in developing countries: Jordanian evidence

Ahmad Farhan Alshira'h, Hasan Mahmoud Al-Shatnawi, Manaf Al-Okaily, Abdalwali Lutfi and Malek Hamed Alshirah

The purpose of this study is to better understand the issues on tax compliance. This study aims to examine the influence of patriotism and public governance on the sales…

HTML
PDF (593 KB)

Abstract

Purpose

The purpose of this study is to better understand the issues on tax compliance. This study aims to examine the influence of patriotism and public governance on the sales tax compliance of small and medium enterprises (SMEs) and to examine the interaction between patriotism and public governance on sales tax compliance.

Design/methodology/approach

This study was carried out by soliciting the opinions of owner-managers of SMEs in Jordan through a survey that was distributed by self-administered. This paper uses partial least squares structural equation modelling to investigate the influence of patriotism, public governance and the interaction of these two mechanisms on sales tax compliance for a sample of 385 SMEs.

Findings

This paper finds that patriotism and the public governance increase and improve the level of sales tax compliance. The findings also supported the interaction effect of patriotism on the relationship between public governance with sales tax compliance. Thus, all the hypothesised relationships were supported.

Practical implications

Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan, may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen the compliance of eligible SMEs to further boost their sales collections.

Originality/value

Very few studies have examined the determinants of sales tax compliance, and there has been an absence of work that examines the influence of the patriotism and public governance on sales tax compliance. This paper, therefore, fills a gap in the literature by providing the first empirical evidence about the influence of patriotism and public governance on sales tax compliance of SMEs in developing countries. This study is the initial paper to examine the interaction between patriotism and public governance on sales tax compliance among SMEs in developing countries

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/EMJB-01-2020-0004
ISSN: 1450-2194

Keywords

  • Sales tax compliance
  • Patriotism
  • Public governance
  • SMEs

To view the access options for this content please click here
Book part
Publication date: 10 April 2019

Patriotism as Creative (Counter-)Conduct of Russian Fashion Designers

Olga Gurova

Purpose: This chapter explores how Russian fashion designers, as cultural intermediaries operating in the marketplace, interpret patriotism, which has become a noticeable…

HTML
PDF (1.2 MB)
EPUB (29 KB)

Abstract

Purpose: This chapter explores how Russian fashion designers, as cultural intermediaries operating in the marketplace, interpret patriotism, which has become a noticeable phenomenon in Russia.

Methodology/Approach: Patriotism is approached as an appeal to patria and is considered as a socially constructed category. To explore the construction of patriotism, this research uses Michel Foucault’s concept of governmentality. In the market, the state, commercial companies, media, and consumers co-produce the dispositif of patriotism, which conducts the creative conduct of fashion designers and encourages them to follow patriotic fashion. At the same time, fashion designers have freedom to conduct themselves and act in different ways.

Findings: Interpretations of patriotism within a patriotic dispositif are explored vis-à-vis the interpretations of patriotism articulated by fashion designers. In addition to patriotic fashion, the forms of their creative conduct or counter-conduct are manifested in such subtypes of patriotism in fashion as cosmopolitan patriotism, economic patriotism, cultural patriotism, and fashion localism.

Research Limitations/Implications: The research is mainly limited to a perspective of fashion designers, and to some extent of the government, and does not consider the perspective of consumers.

Originality/Value: The research develops a theoretical argument of patriotism as a tool of governmentality, juxtaposing it to the approach of patriotism as an ideology. This chapter also contributes to the studies of resistance, adding the perspective of cultural intermediaries contrary to the commonly studied perspective of consumers.

Details

Consumer Culture Theory
Type: Book
DOI: https://doi.org/10.1108/S0885-211120190000020015
ISBN: 978-1-78754-285-3

Keywords

  • Patriotism
  • governmentality
  • cultural intermediaries
  • fashion designers
  • Foucault
  • Russia

To view the access options for this content please click here
Article
Publication date: 1 April 2013

Consumer patriotism and response to patriotic advertising: comparison of international vs. national sport events

Yongjae Kim, Kitae Yim and Yong Jae Ko

This study develops and tests a theoretical research model delineating the relationships between consumers' patriotism and their response to patriotic advertising and the…

HTML
PDF (345 KB)

Abstract

This study develops and tests a theoretical research model delineating the relationships between consumers' patriotism and their response to patriotic advertising and the advertised brand, and examines if the research model has the same pattern across different sporting events. Structural Equation Modeling is employed to test the model by using data collected from three different sporting event contexts. The results provide empirical evidence of the positive influence of consumers' patriotism on attitudes towards patriotic advertising and brands in sporting event contexts. A direct effect of patriotism on sports event involvement is found in international mega-sporting events but not in a domestic (or national) sporting event.

Details

International Journal of Sports Marketing and Sponsorship, vol. 14 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/IJSMS-14-03-2013-B006
ISSN: 1464-6668

Keywords

  • patriotism
  • marketing
  • advertising
  • mega-sporting event

To view the access options for this content please click here
Article
Publication date: 1 January 2015

Patriotism, national athletes and intention to purchase international sports products

Claudio M Rocha and Janet S Fink

The purpose of this research was to investigate the effects of patriotism and identification with national players on identification with the NBA and, ultimately, with…

HTML
PDF (275 KB)

Abstract

The purpose of this research was to investigate the effects of patriotism and identification with national players on identification with the NBA and, ultimately, with purchase intentions of league-related merchandise. Findings revealed that the interaction between patriotism and identification with national players was a significant predictor of identification with NBA, which in turn was a significant predictor of purchase intentions of league-related products. The moderated mediation model fit the data quite well and explained 44.5% of the variance in purchase intentions. Theoretical implications of the findings, as well as practical implications for sports managers, are discussed.

Details

International Journal of Sports Marketing and Sponsorship, vol. 16 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/IJSMS-16-02-2015-B005
ISSN: 1464-6668

Keywords

  • basketball
  • international consumers
  • sports consumer behaviours
  • NBA
  • Brazil

To view the access options for this content please click here
Article
Publication date: 3 January 2017

Postmodern patriotism: teachers’ perceptions of loyalty to Singapore

Shuyi Chua and Jasmine B.-Y. Sim

The purpose of this paper is to explore humanities teachers’ perceptions of patriotism in Singapore by addressing two questions. First, what are teachers’ understandings…

HTML
PDF (273 KB)

Abstract

Purpose

The purpose of this paper is to explore humanities teachers’ perceptions of patriotism in Singapore by addressing two questions. First, what are teachers’ understandings of patriotism? Second, what are teachers’ attitudes toward patriotism as a quality of good citizenship?

Design/methodology/approach

The qualitative case study approach was used, with semi-structured interviews and classroom observations as data sources. The participants were four teachers from diverse backgrounds with distinct perceptions of patriotism. Data analysis methods included writing teacher profiles and thematic coding.

Findings

Teachers were generally positive toward patriotism and understood it in four ways: cosmopolitan, nationalistic, social-movement and person oriented. These themes were not mutually exclusive but distributed across the participants in varying extents. These findings show that patriotism is susceptible to individual meaning-making, and there are different scales and expressions of patriotism.

Research limitations/implications

The results from this small case study cannot be generalized. However, owing to globalization, it is likely that alternative ways of understanding patriotism might become more widespread and salient in citizenship education. Hence, the authors recommend that more studies be conducted on larger samples and using other methods.

Originality/value

This study goes in-depth into a case where teachers had positive feelings toward patriotism, and it draws on the context of Singapore to understand how and why this is so. It also revealed conceptions of patriotism that differ from the more common constructs in the educational literature, suggesting that people from post-colonial countries with different histories, might conceive of patriotism differently from others.

Details

Asian Education and Development Studies, vol. 6 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/AEDS-01-2016-0012
ISSN: 2046-3162

Keywords

  • Singapore
  • Patriotism
  • Loyalty
  • Cosmopolitanism
  • Civic education
  • Patriotic education
  • Citizenship education
  • National education
  • Nationalistic education
  • Teachers’ perceptions

To view the access options for this content please click here
Book part
Publication date: 4 December 2012

The Effect of Economic Patriotism on Tax Morale and Attitudes Toward Tax Compliance

Jason MacGregor and Brett Wilkinson

In the past decade several high-profile public figures have equated patriotic duty with paying taxes. We examine how patriotism influences taxpayer attitudes toward…

HTML
PDF (186 KB)
EPUB (571 KB)

Abstract

In the past decade several high-profile public figures have equated patriotic duty with paying taxes. We examine how patriotism influences taxpayer attitudes toward taxation. Using taxpayer subjects who participated in a Volunteer Income Tax Assistance program, we find that patriotic individuals are significantly more positive about paying taxes to support their country and are more likely to believe in the progressivity of the tax system than nonpatriotic individuals. We find no evidence that patriotic taxpayers find paying more tax overall to be patriotic. However we find strong evidence that patriotic taxpayers perceive tax evasion (tax cheating) to be unpatriotic.

Details

Advances in Taxation
Type: Book
DOI: https://doi.org/10.1108/S1058-7497(2012)0000020009
ISBN: 978-1-78052-593-8

Keywords

  • Tax morale
  • economic patriotism, VITA

To view the access options for this content please click here
Article
Publication date: 27 April 2020

Moderating role of patriotism on sales tax compliance among Jordanian SMEs

Ahmad Farhan Alshira'h and Hijattulah Abdul-Jabbar

The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on…

HTML
PDF (566 KB)

Abstract

Purpose

The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs).

Design/methodology/approach

In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to validate the measurement model and structural model and the predictive relevance of the study’s model.

Findings

The findings showed that tax audit and tax penalty were positively associated with the level of sales tax compliance, whereas tax rate was insignificantly associated with sales tax compliance. They also demonstrated the moderating significant effect of patriotism on the relationship between tax penalty, tax audit and tax rate with sales tax compliance.

Research limitations/implications

Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen eligible SMEs to comply to further boost their sales collections.

Originality/value

This study extends the deterrence theory in the context of sales tax compliance by proposing the moderating effect of patriotism in the deterrence theory on sales tax compliance among SMEs. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended deterrence theory with patriotism as a moderating variable as well as its implications for theory and practice was also discussed.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 13 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/IMEFM-04-2019-0139
ISSN: 1753-8394

Keywords

  • Jordan
  • SMEs
  • Patriotism
  • Deterrence theory
  • Sales tax compliance

To view the access options for this content please click here
Article
Publication date: 22 May 2020

Intergenerational differences in fans' motivation to watch the T20 world cup: a generation cohort theory perspective

Faheem Gul Gilal, Naeem Gul Gilal, Beenish Tariq, Rehman Gul Gilal, Rukhsana Gul Gilal, Zhenxing Gong and Nisar Ahmed Channa

Using two theoretical lenses – social identity theory and generation cohort theory – the present study analyzes the influence of sport motivations (i.e., patriotism, drama…

HTML
PDF (410 KB)

Abstract

Purpose

Using two theoretical lenses – social identity theory and generation cohort theory – the present study analyzes the influence of sport motivations (i.e., patriotism, drama and excitement of the game, nostalgic associations, interest in star players and social influence) on the intentions to watch the International Cricket Council (ICC) Twenty-20 (T20) World Cup of three different generation cohorts (i.e., Generations X, Y and Z).

Design/methodology/approach

Data were collected from N = 499 cricket lovers from Pakistan based on a non-probability sampling technique. Exploratory factor analysis (EFA), confirmatory factor analysis (CFA), structural equation modeling (SEM) and multi-group modeling techniques were used as methods.

Findings

SEM results show that cricket fans' intentions to watch the T20 World Cup are positively influenced by patriotism, drama and excitement of the game, and social influence. The results of multi-group modeling reveal significant differences between Generation X-ers, Y-ers and Z-ers regarding the effect of sport motivations on their intentions to watch the ICC T20 World Cup. Specifically, our findings show that for X-ers, interest in star players and nostalgic associations are the main motivations behind watching the T20 World Cup, whereas drama and excitement appeared to be an important predictor for Y-ers, and patriotism and social influence are more likely to increase Z-ers' intentions to watch the T20 World Cup.

Originality/value

This study is the first of its kind to report the motivations of Generations X, Y and Z to watch the T20 World Cup.

Details

International Journal of Sports Marketing and Sponsorship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/IJSMS-09-2019-0094
ISSN: 1464-6668

Keywords

  • Fans’ motivations
  • Intention to watch T20 world cup
  • Generation cohort theory
  • Social identity theory

To view the access options for this content please click here
Article
Publication date: 15 July 2014

The new face of corporate patriotism: does being “local” matter to stakeholders?

Petya Puncheva-Michelotti and Marco Michelotti

The purpose of this paper is to discuss how foreign firms can successfully use an innovative marketing communication strategy based on the notion of corporate patriotic…

HTML
PDF (77 KB)

Abstract

Purpose

The purpose of this paper is to discuss how foreign firms can successfully use an innovative marketing communication strategy based on the notion of corporate patriotic appeal to better promote their activities within the countries they operate.

Design/methodology/approach

This article uses case study analysis and focus group discussions to link current business practices with stakeholder perceptions of corporate patriotism.

Findings

There is an emerging trend in corporate communication strategies where corporate patriotism is increasingly used as an effective marketing strategy by both domestic and foreign firms. It was also found that corporate patriotism is an important value across four stakeholder groups which include consumers, investors, employees and community members.

Originality/value

This article identifies a new marketing communication strategy that can be used by multinational enterprises to better promote their activities in the local community within which they operate and among key stakeholder groups. This is particularly important at a time when many multinational enterprises run different operations in multiple countries and, as a result, are often exposed to extensive negative publicity.

Details

Journal of Business Strategy, vol. 35 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/JBS-10-2013-0090
ISSN: 0275-6668

Keywords

  • National identity
  • Stakeholders
  • Focus groups
  • Corporate communications strategy
  • Corporate patriotism
  • Cross-country comparisons

To view the access options for this content please click here
Book part
Publication date: 6 January 2020

Nationalism and Patriotism

Óscar García Agustín

HTML
PDF (83 KB)
EPUB (302 KB)

Abstract

Details

Left-Wing Populism
Type: Book
DOI: https://doi.org/10.1108/978-1-83909-203-920201006
ISBN: 978-1-83909-203-9

Access
Only content I have access to
Only Open Access
Year
  • Last month (9)
  • Last 3 months (32)
  • Last 6 months (75)
  • Last 12 months (160)
  • All dates (1770)
Content type
  • Article (1190)
  • Book part (478)
  • Earlycite article (42)
  • Expert briefing (38)
  • Case study (12)
  • Executive summary (10)
1 – 10 of over 1000
Emerald Publishing
  • Opens in new window
  • Opens in new window
  • Opens in new window
  • Opens in new window
© 2021 Emerald Publishing Limited

Services

  • Authors Opens in new window
  • Editors Opens in new window
  • Librarians Opens in new window
  • Researchers Opens in new window
  • Reviewers Opens in new window

About

  • About Emerald Opens in new window
  • Working for Emerald Opens in new window
  • Contact us Opens in new window
  • Publication sitemap

Policies and information

  • Privacy notice
  • Site policies
  • Modern Slavery Act Opens in new window
  • Chair of Trustees governance statement Opens in new window
  • COVID-19 policy Opens in new window
Manage cookies

We’re listening — tell us what you think

  • Something didn’t work…

    Report bugs here

  • All feedback is valuable

    Please share your general feedback

  • Member of Emerald Engage?

    You can join in the discussion by joining the community or logging in here.
    You can also find out more about Emerald Engage.

Join us on our journey

  • Platform update page

    Visit emeraldpublishing.com/platformupdate to discover the latest news and updates

  • Questions & More Information

    Answers to the most commonly asked questions here