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Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoting socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure.

This research collected data from the annual reports of Pakistani-listed firms over 12 years, from 2009 to 2020. Consequently, the data set encompasses a total of 1,800 firm-year observations. This study uses regression analysis to test the relationship between corporate governance and CTR disclosure.

The results show that board gender diversity, managerial ownership and audit committee independence promote tax responsibility disclosure. In contrast, family board membership, CEO duality, foreign ownership and family ownership negatively impact tax responsibility disclosure. Additional analyses reveal the specific information categories that produce the overall effects on tax responsibility disclosure and assess the moderating impact of family firms on the governance and CTR disclosure nexus.

Corporations can use the results to encourage practices that enhance transparency and improve the quality of disclosures. Regulatory authorities can use the findings to stipulate better protocols. Doing so will be vital for developing countries such as Pakistan to improve tax revenue and cultivate economic growth.

While this research represents, to the best of the authors’ knowledge, one of the first empirical investigations of the association between corporate governance and CTR, the results contribute to the corporate governance literature and offer fresh insights into CTR, an emerging dimension of corporate social responsibility.

This study aims to explore how job performance (EJP) is affected by employees’ perception of organizational politics (POP). It also investigates the mediating roles of workplace stress (WS) and counterproductive work behavior (CWB).

Data was gathered from employees working in category (A) travel agencies and five-star hotels in Egypt. A partial least squares structural equation modeling analysis was conducted using 468 valid responses.

The findings indicate that there is a negative correlation between POP and EJP. Additionally, there is a positive correlation between POP and CWB as well as WS. The results also demonstrate a negative correlation between WS and CWB with EJP. Moreover, the findings suggest that CWB and WS act as partial mediators in the relationship between POP and EJP.

The research included some ground-breaking investigations. Currently, research on the effects of POP on CWB, WS and EJP is insufficient. As well, the current study attempts to measure the mediating role of CWB and WS in the link between POP and EJP. The current study has filled a gap in the tourism and hospitality literature, human resources management literature and organizational behavior literature by empirically analyzing these links in the context of Egyptian hotels and travel agencies.

本研究旨在探讨员工对组织政治（POP）的看法如何影响工作绩效（EJP）。它还调查了工作场所压力（WS）和适得其反的工作行为（CWB）的中介作用。

调查收集了埃及 (A) 类旅行社和五星级酒店员工的反馈。对 468 个有效回复进行了 PLS-SEM 分析。

结果显示, POP与员工工作绩效呈负相关, 此外, POP与反生产力工作行为和工作场所压力呈正相关。研究结果还表明, 工作场所压力和适得其反的工作行为与员工的工作绩效之间存在负相关关系。此外, 研究结果表明 CWB 和 WS 调节 POP 和 EJP 之间的关系。

该研究包括一些开创性的调查。目前, POP对CWB、WS、EJP影响的研究还不够。从上下文相关性的角度来看, 无法对酒店和旅行社中这些变量之间的联系进行实证分析。当前的研究通过在埃及酒店和旅行社的背景下对这些联系进行实证分析, 填补了旅游和酒店文献、人力资源管理文献和组织行为文献的空白。

Este estudio pretende explorar cómo el desempeño laboral (EJP) se ve afectado por la percepción que tienen los empleados de la política organizativa (POP). También investiga los papeles mediadores del estrés laboral (WS) y el comportamiento laboral contraproducente (CWB).

Se recopilaron datos de empleados que trabajaban en agencias de viajes de categoría (A) y hoteles de cinco estrellas en Egipto. Se realizó un análisis de Modelización de Ecuaciones Estructurales por Mínimos Cuadrados Parciales (PLS-SEM) utilizando 468 respuestas válidas.

Los resultados indican que existe una correlación negativa entre POP y EJP. Además, existe una correlación positiva entre POP y CWB, así como WS. Los resultados también demuestran una correlación negativa entre WS y CWB con EJP. Además, los resultados sugieren que CWB y WS actúan como mediadores parciales en la relación entre POP y EJP.

La investigación incluye algunas investigaciones pioneras. En la actualidad, la investigación sobre los efectos de la POP en la CWB, la WS y la EJP es insuficiente. Además, el presente estudio intenta medir el papel mediador de la CWB y la WS en el vínculo entre la POP y la EJP. El presente estudio ha llenado un vacío en la literatura sobre turismo y hotelería, en la literatura sobre gestión de recursos humanos y en la literatura sobre comportamiento organizativo al analizar empíricamente estos vínculos en el contexto de los hoteles y agencias de viajes egipcios.