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This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.

The study uses partial least squares-structural equation modeling to examine the connection between tax sanction, probability of detection, tax ethics, tax justice, forensic accounting and government spending on VAT evasion based on 248 responses collected from the retail industry in Jordan.

The findings also demonstrate that there is a negative correlation between tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting, government spending and VAT evasion efficiency.

The results, considering forensic accounting and government expenditure considerations, may emphasize the importance of the tax sanction, probability of detection, tax ethics, adoption of tax justice in the public sector and tax authority. Additionally, the findings are important for regulators and decision-makers in announcing new laws and strategies for VAT evasion.

It turns out that the tax authority and public sector can definitely improve their capacity to protect public funds and limit VAT evasion practices within SMEs by adopting increased tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting and government spending.

Numerous studies have been conducted at the individual level in the context of income tax on the link between tax punishment, probability of detection, tax ethics, tax justice, forensic accounting and tax evasion. This study expands on the scant evidence of this connection to the retail business in the context of VAT avoidance. Additionally, it advances prior studies by integrating fresh elements, such as forensic accounting and government expenditure, that have never been considered in connection to VAT evasion in the retail sector.

This study aims to explore the relationship between the degree of state-owned enterprises’ (SOEs) mixed reform and the environmental response of enterprises, against the background of actively promoting the reform of mixed ownership in China.

The study is conducted on a sample of A-share listed manufacturing companies in Shanghai and Shenzhen of China, investigated for the period 2015 to 2020. The baseline regression results are robust to a series of robustness and endogeneity tests. To deal with the issue of endogeneity, the technique of instrumental variable method has been applied.

The study confirms the U-shaped effect of the depth and restriction of mixed ownership on SOEs’ environmentally responsive behaviour in the manufacturing industry, especially for lower environmental regulation and higher level of risk-taking firms. The findings indicate that the government, shareholders and other stakeholders of enterprises should not simply consider that the mixed reform is directly promoting or reducing the environmental response behaviour of enterprises.

SOEs should improve their shareholding structures to undermine performance enhancement at the expense of the environment and increase environmentally beneficial behaviours. Regulators and governments should improve the institutional mechanism of environmental regulation and make efforts to promote corporate awareness of the environment.

Although the adoption and implementation of environmentally friendly policies are costly, improved environmental response and other social responsibilities are helpful to corporate long-term growth and reputation and obtain more capital market attention. Therefore, firms would benefit from improving their environmental response to protect nature, as well as to enjoy the economic and social benefits of a better environmental response.

To the best of the authors’ knowledge, there is a lack of studies focussing on the environmental behaviour of SOEs of mixed reform. As the mixed reform in China has come to a climax phase in recent several years, SOEs of mixed reform is an ideal environment for research. The study focusses on manufacturing firms as these firms are more susceptible to contribute to environmental pollution, exploitation of natural resources and labour concerns.

The study of citizens' perceptions of the performance of public services and their relationship with the taxes allocated to them is of great interest in the context of public and fiscal management and the welfare state. This study has a twofold objective in defining a structural equation modeling (SEM) model: on the one hand, to measure the relationship between the perception of the performance of public services and the taxes allocated to them and on the other hand, to study the reflection of the perception of the performance of public services on the happiness and satisfaction of citizens.

To achieve this objective, a descriptive cross-sectional study was carried out based on data from the “Public opinion and fiscal policy, 2022” questionnaire of the Centro de Investigaciones Sociológicas (CIS) through a survey with a sample of 2,543 citizens representative of the Spanish population. The partial least squares (PLS) method was applied to test the following hypotheses.

The result of this research allows us to know which variables in relation to citizens' perception of the functioning of public services have a positive influence on use of taxes and on citizens' happiness and satisfaction.

One of the novelties of this study is to analyse the effect of consumer perception on the performance of public services from the perspective of the welfare state by improving citizens' happiness and satisfaction.

Based on the resource bricolage theory, we investigate the impact of proactive market orientation and responsive market orientation on firms’ disruptive green innovation. We also examine the impact of resource bricolage on disruptive green innovation and the mediating role of resource bricolage.

Quantitative data were collected from 232 firms in China. Structural equation modelling was used to test hypotheses.

The result show that proactive market orientation had positive effect on firm’s disruptive green innovation, whereas responsive market orientation had negative effect on firm’s disruptive green innovation. In addition, resource bricolage positively promotes firm’s disruptive green innovation. Resource bricolage played a mediating role between proactive market orientation and disruptive green innovation. Resource bricolage had a suppressing effect between responsive market orientation and disruptive green innovation.

This study makes up for the deficiency of the existing research on the relationship between market orientation and enterprise disruptive green innovation, improves the guidance mechanism of disruptive green innovation.

This paper investigates the interplay between consequences in restorative practices (RP) and the synergies with responsive classroom, particularly in international schools. Addressing critics who deem RP a “soft option”, the study defines “restorative consequences” within the RP framework. It analyses literature and three school policies, focusing on international school needs. Emphasising the importance of accountability, the paper explores the role of logical consequences in preventing perceived permissiveness. By comparing RP and Responsive Classroom, it seeks to guide school leaders in aligning transformative change with their vision and values. This paper aims to enhance understanding, offer practical insights and address challenges in RP implementation.

This research delves into the relationship between RP and consequences in international schools, addressing concerns about RP’s perceived lack of accountability. It defines “restorative consequences” within the RP framework, examining RP integration into school policies. Through a literature review and analysis of three RP policies, the study extracts insights for international schools, emphasising the role of logical consequences in preventing perceived permissiveness. In addition, a comparative evaluation of responsive classroom and RP identifies effective models for transformative change. The research aims to empower international school leaders with informed decision-making, offering insights into challenges and strategies for effective RP implementation in alignment with institutional values.

In delving into the positive discipline approach advocated by responsive classroom, it becomes evident that there exists a potential synergy between various disciplinary systems. Emphasising logical consequences as a pivotal component in school behaviour policies, it is crucial to apply them through the lens of social discipline window (SDW), specifically the “with” approach, incorporating both high levels of support and accountability. Recognizing this dynamic is essential as the authors endeavour to construct effective policies that not only align with responsive classroom values and methods but also prove practical in real-world application. Furthermore, within the international context, responsive classroom has demonstrated its ability to address the social and emotional needs of third culture kids. This revelation presents compelling grounds for the adoption of responsive classroom in international schools contemplating systemic transformations.

The study acknowledges limitations stemming from the reviewed RP policies, primarily the exceptional one derived from a large, well-supported school district, which may not be universally applicable, especially in diverse international schools. The potential for reputational damage to RP exists if policies lack comprehensive detailing and troubleshooting for varied classroom scenarios. Teacher testimonials carry significant weight, necessitating greater involvement in RP training and research. International schools face unique challenges in achieving staff “buy-in”, requiring culturally responsive training to overcome Western-centric perceptions. The clash of RP with authoritarian cultures poses challenges, emphasising the need for clear values.

While the exemplary RP policy reviewed is from a large, well-supported school district, this may not apply universally, particularly in international schools with diverse affiliations. To safeguard RP’s reputation, detailed policies addressing classroom nuances are crucial. Recognising the influence of teacher testimonials and involving educators in RP training and research is pivotal. International schools face a unique challenge in ensuring staff alignment with RP, requiring culturally responsive training to dispel Western-centric perceptions. Acknowledging RP’s clash with authoritarian cultures, schools must establish clear values. Drawing from educational theorists, future RP research should explicitly explore the consequences–RP relationship, enhancing the understanding of the SDW

The research’s social implications emphasise the need for transparent and detailed RP policies to prevent reputational damage and rejection. Recognising the influence of teacher testimonials, active involvement of educators in RP training is crucial. For international schools, culturally responsive training is vital to overcome Western-centric perceptions and ensure staff alignment. The study underscores the challenge of RP conflicting with authoritarian cultures, emphasising the importance of clear values. Furthermore, it advocates for a nuanced dialogue on the consequences–RP relationship to enhance understanding within the SDW. These implications stress context-specific and inclusive approaches for effective RP implementation in diverse educational settings.

The research offers significant originality by addressing the underdeveloped literature on the role of RP in international schools. It contributes novel insights by defining “restorative consequences” within the RP framework and examining the interplay between consequences and RP in school policies. The comparative evaluation of Responsive Classroom and RP adds a distinctive dimension, guiding international school leaders in transformative decision-making. Moreover, the study advocates for a culturally responsive approach, challenging Western-centric perceptions. This unique focus on consequences, accountability and cultural considerations positions the research as a pioneering contribution, offering valuable perspectives for effective RP implementation and policymaking in diverse educational settings.