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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.

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.

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.

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.

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

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.

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.

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.

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?

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.

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.

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.

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.

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.

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).

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.

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.

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.

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.

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).

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.

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.

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

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.

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

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.

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.