Search results

This paper examined tax compliance and its impact on agrochemical traders in Ghana.

Based on the registered agrochemical lists obtained from the Plant Protection and Regulatory Service Department, 92 agrochemical traders were sampled for data collection. Probit regression was used to estimate determinants of tax compliance, whereas the Inverse Probability Weighted Regression Adjustment Model was employed to evaluate the impact of tax compliance on business performance.

The results revealed that age and gender relate positively to enforced tax compliance, while education positively impacts voluntary tax compliance. Nonetheless, tax rate, trust and monthly sales positively affect voluntary tax compliance but negatively impact enforced tax compliance. Inversely, while authorities’ power negatively impacted voluntary compliance, it positively influenced enforced tax compliance confirming the Slippery Slope Framework.

To the best knowledge of the authors, this paper is the first to investigate tax compliance determinants and impact among agrochemical traders, despite the tremendous growth of the agrochemical sub-sector in Africa and Ghana. Therefore, this study makes a modest contribution to empirical studies that validate the Slippery Slope Framework in promoting tax compliance in the agricultural and agribusiness sectors of a developing country. Similarly, it also unearths the impact of tax compliance on agribusiness growth which has yet to be highlighted in the extant literature.

This paper examines the short- and long-run effects of foreign direct investment (FDI) on tax revenue in Ghana.

The paper adopts the autoregressive distributed lag approach to estimate FDI’s long-run and short-run effects on tax revenue. The study uses time-series data from 1983 to 2019 for Ghana, mainly obtained from The Bank of Ghana, the World Bank and the IMF.

The results show that, in the short-run, FDI has no significant effect on direct tax revenue and total tax revenue but significantly hurts indirect tax revenue. In the long run, however, the results show that FDI has significant positive effects on indirect tax revenue and total tax revenue but no significant effect on direct tax revenue.

Empirical studies often fail to analyse the short-run and long-run effects of FDI on tax revenue. This study contributes to the mixed literature by analysing the short-run and long-run effects of FDI on tax revenue in an emerging market context. Additionally, this study employs three tax revenue measures in analysing the nexus.

The aim of this article is to highlight the major part played by executives in the escalation of corporate social irresponsibility (CSI). Based on the upper echelons theory, the authors developed a model which shows the essential role of CEOs in explaining CSI. The authors proposed that the key personality traits of CEOs—narcissism—, as well as their power, could explain the degree of CSI.

Due to the significant methodological challenges when investigating CSI, the authors explored a novel method for measuring CSI in order to assess the degree of irresponsible behaviors. The authors build a CSI scale based on the perceptions of key informants, i.e. experts with diverse professional backgrounds. The authors apply CSI scale in a sample of 84 Spanish companies that were involved in CSI.

The results of the authors’ empirical study show the positive and significant influence of CEO narcissism and CEO power on the degree of CSI.

On the one hand, corporate irresponsibility scandals have relevant social consequences and practical implications. On the other hand, narcissism is a natural feature of managers in top positions that is increasing in societies.

The authors’ findings may help CEOs, TMTs and corporate boards to acknowledge potential sources of CSI decreasing its likelihood through counterbalancing CEO's power and considering the dark side of narcissism.

On the one hand, corporate scandals have relevant social and practical implications. On the other hand, narcissism is a natural feature of managers in top positions that is increasing in societies.

In this paper, the authors highlight the role of CEOs characteristics and their firms as the key actors for explaining and understanding the degree of CSI.

本研究擬強調行政主管在加劇企業無社會責任感上所扮演的主要角色。我們根據高層梯隊理論, 開發了一個模型, 來顯示執行長如何在解釋企業無社會責任感上所起的關鍵作用。我們提出一個見解, 就是: 執行長的主要人格特質-自戀和其權力-或許能解釋企業無社會責任感的程度。

由於面對在關於企業無社會責任感的研究法上的重大挑戰, 我們探索了一個估量企業無社會責任感的新穎方法, 以能對企業無社會責任感行為的程度進行評估。我們根據主要的資訊提供者的觀念和看法, 制定了一個企業無社會責任感的等級 (這些主要的資訊提供者均為具有不同專業背景的專家), 我們在84間西班牙公司的樣本裡, 使用了這企業無社會責任感等級, 而這些公司均涉及企業無社會責任感的。

我們這實證研究的結果顯示, 執行長的自戀和其權力, 對企業無社會責任感的程度, 起著正面和顯著的影響。

在本學術論文裡, 我們強調了執行長的特徵和他們的公司, 是瞭解和解釋企業無社會責任感的程度的關鍵行為者。

一方面, 企業無社會責任感的醜聞會帶來相關的社會後果和實務方面的影響;而另一方面, 自戀是高層主管的自然特徵, 而這些特徵, 在我們的社會裡不斷增強。本研究的結果, 或許可幫助執行長、高層管理團隊和公司董事會去承認企業無社會責任感的潛在原因, 並以透過平衡執行長的權力和考慮自戀的陰暗面而減低企業無社會責任感產生的可能。

Egypt has set plans to transform into a green economy which requires major reforms in the waste sector as one of the most vital sectors crucial for this transformation. This study aims at inspecting the current status of the Egyptian waste sector to highlight the major policy reforms needed. Furthermore, it assesses the economic viability of establishing waste-to-energy (WtE) projects under the current regulations that govern the sector.

The study employed an inductive analytical approach to scrutinize the institutional and regulatory framework of the waste and WtE sectors. Furthermore, a novel techno-economic analysis was conducted to assess the profitability of a WtE plant that employs moving grate incineration technology.

The analysis of the waste sector revealed its deteriorating state and the dire need for immediate restructuring through more stringent regulations to establish an integrated waste management system (IWMS) that incorporates WtE technologies as well as a number of corrective actions that would help enhance the sector. Additionally, the techno-economic analysis revealed the need to amend the current WtE regulation to comprise a gate fee as an indispensable revenue stream for WtE projects.

This study is one of a few studies that uses a new technique of analysis to explore the potential role that WtE projects can play in Egypt as a part of an IWMS that aims at transforming the waste sector into a resource sector while providing a renewable and sustainable source of energy.