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This study aims to investigate the extent to which the theory of reasoned action (TRA) can be used to explain tax compliance among small business enterprises (SBEs) in Uganda and extends the application and relevance of the theory to a new area of tax compliance. It contributes the TRA, as a predictor of tax compliance in a developing country context.

A cross-sectional survey targeting different categories of SBEs was carried out using interviewer-administered questionnaires. A sample of 384 SBEs was used in the study.

The TRA contributes critical insights on the tax compliance behaviour of small businesses in developing economies. It influences tax compliance behaviour. The study illustrates evidence about the negative attitudes SBEs have on intentions to comply with tax regulations and the extent to which these attitudes influence their compliance behaviour. Subjective norms positively influence tax compliance intentions in a positive manner. Overall, the appearance of these intentions shows a negative effect on tax compliance behaviour. These findings also imply that Uganda Revenue Authority needs to understand the social psychology of taxpayers and tailor these in their policies and efforts to increase compliance.

The TRA has been used to explain behaviour in numerous situations in psychology. The study used this theory in a new geographical, economic and administrative environment; Uganda. This theory has proved relevant in explaining psychological, sociological and economic behaviour; specifically tax compliance. The TRA was revised to include a new construct of perceived behavioural control, which turned into the theory of planned behaviour. This could not be studied due to time and logistic constraints. Therefore, there is a need to investigate if this revised theory can explain tax compliance behaviour better.

The paper suggests that tax administration efforts and policies should consider the social-psychology aspects of the taxpayers to improve tax compliance.

This study adds a new arena of explaining tax compliance from a theory commonly used in psychology to a new setting in finance.

This research systematically reviewed studies on tax compliance based on five determinants consisting of tax services, trust in government, personal norm, social norm and religiosity.

The research used a vote-counting method to synthesize 279 studies consisting of 160 empirical studies and 119 non-empirical studies conducted from 1946 until 2017.

The research has made a relatively robust conclusion related to the impacts of determinant factors on tax compliance. Tax service and trust in government are the most critical factors to increase tax compliance. Personal norm, social norm and religiosity encourage tax compliance, yet the influence is not as strong as expected.

This research suggests that improving tax service and government trust are more effective and relatively easier to implement than developing the taxpayers' positive behaviors.

Several studies conducted to synthesize the impacts of determinant factors on tax compliance were only limited to the empirical research which provided sufficient statistical data. On the other hand, there were many substantial research types discussing tax compliance without involving statistical numbers. The facts have distorted the complete picture of tax compliance. Recently, no synthesis studies have comprehensively combined and compared the empirical with non-empirical research based on the related theories. Thus, the synthesis studies that discuss tax compliance based on non-deterrence approach are still limited.

The purpose of the study is to develop and test an integrated compliance model using constructs derived from the legitimacy, deterrence, institutional and stewardship theories. A Cross-sectional survey design was used to collect data from a sample of 97 out of the population of 129 Procuring and Disposing Entities which are regulated by the Public Procurement and Disposal of Assets Authority Act (PPDA). Measurement items were derived from a critical review of literature and found to be both valid and reliable with Cronbach Alpha coefficient of 0.7. The findings reveal that legitimacy and stewardship behavior are significant predictors of compliance to the PPDA Act, Rules and Regulations. We therefore recommend that Procuring and Disposing Entities should continue legitimizing the procurement law through involvement of all stakeholders and promote stewardship behaviors among public employees.

Employees’ information security policy (ISP) compliance exerts a significant strain on information security management. Drawing upon the compliance theory and control theory, this study attempts to examine the moderating roles of organizational commitment and gender in the relationships between reward/punishment expectancy and employees' ISP compliance.

Using survey data collected from 310 employees in Chinese organizations that have formally adopted information security policies, the authors applied the partial least square method to test hypotheses.

Punishment expectancy positively affects ISP compliance, but reward expectancy has no significant impact on ISP compliance. Compared with committed employees, both reward expectancy and punishment expectancy have stronger impacts on low-commitment employees' ISP compliance. As for gender differences, punishment expectancy exerts a stronger effect on females' ISP compliance than it does on males.

By investigating the moderating roles of organizational commitment and gender, this paper offers a deeper understanding of reward and punishment in the context of ISP compliance. The findings reveal that efforts in building organizational commitment will reduce the reliance on reward and punishment, and further controls rather than the carrot and stick should be applied to ensure male employees' ISP compliance.

Despite the advancement of the assumptions of agency and institutional theories whereby monitoring structures and controls form the basis of management, inadequate public finance regulatory compliance among public entities has continued to be a challenge. The purpose of this paper is to examine how to break out of the apparent cycle of failures to comply with public finance regulations.

A cross-sectional study that integrates two approaches (cooperative and coercive models) drawing from the view that in central government agencies, there may be stewards and also agents motivated by self-interest, suggesting that the most promising framework is that which renders the traditional ways of achieving regulatory compliance to be supplemented with the stewardship model. Thus, the authors focus on four variables: management mechanisms, ethical climate, deterrence measures and public finance regulatory compliance all drawn from agency, institutional and stewardship theories. The authors collect data from 67 central government agencies in Uganda using a structured questionnaire.

The authors find that management mechanisms dimensions of leadership support and organisational commitment significantly associate with public finance regulatory compliance and so too are deterrence measures particularly oversight organs, penalties and procedural justices.

Public finance regulatory compliance can be improved through management mechanisms and deterrence measures.

The study generates empirical evidence on the applicability of stewardship theory in the management of public entities for regulatory compliance

An enriched theoretical model of regulatory compliance is developed in this paper. The body of empirical evidence demonstrates that the pure deterrence model of regulatory compliance, which focuses primarily on the certainty and severity of sanctions as key determinants of compliance, provides only a partial explanation of compliance behavior. To offer a more complete explanation, the model developed herein integrates economic theory with theories from psychology and sociology to account for both tangible and intangible motivations influencing individuals’ decisions whether to comply with a given set of regulations. Specifically, the model accounts for moral obligation and social influence in addition to the conventional costs and revenues associated with illegal behavior. While cast in a natural resource management context, the theory developed here is applicable to a variety of institutional conditions. The resulting framework enables the design and implementation of more efficient compliance and regulatory programs than was heretofore possible.

This paper aims to challenge the assumption that the theory of planned behaviour (TPB) includes all constructs that explain information security policy compliance and investigates if anticipated regret or constructs from the protection motivation theory add explanatory power. The TPB is an established theory that has been found to predict compliance with information security policies well.

Responses from 306 respondents at a research organization were collected using a questionnaire-based survey. Extensions in terms of anticipated regret and constructs drawn from the protection motivation theory are tested using hierarchical regression analysis.

Adding anticipated regret and the threat appraisal process results in improvements of the predictions of intentions. The improvements are of sufficient magnitude to warrant adjustments of the model of the TPB when it is used in the area of information security policy compliance.

This study is the first test of anticipated regret as a predictor of information security policy compliance and the first to assess its influence in relation to the TPB and the protection motivation theory.

The regulatory landscape surrounding international construction projects presents significant challenges, and contractors are still struggling to pay a painful price for their performance in the project. While existing research has identified various causes of contractor compliance, the intricate interplay of these factors and their impact on compliance remain largely elusive. The motivation-opportunity-ability (MOA) framework may hold the key to determining what factors can foster induced contractor compliance in international projects.

This study collected 124 valid data samples from practitioners involved in large-scale international contracting projects through expert interviews and questionnaire surveys. Fuzzy-set qualitative comparative analysis (fsQCA) was employed to analyze the diverse combinations of contractor compliance factors.

The study identifies seven key factors that contribute to compliance behavior among international construction contractors: economic motivation, social motivation, normative motivation, legal completeness, deterrent sanctions, organizational learning and compliance management ability. The interplay of these factors promotes compliance in the following ways: When international construction contractors are influenced by both social and normative motivations, they exhibit a higher level of compliance. In situations where regulatory systems are relatively weak, the ability to manage compliance becomes the primary driver of compliance behavior for businesses. A comprehensive legal framework creates a conducive environment for contractors to improve their compliance through organizational learning.

The findings offer guidance for international construction contractors in enhancing compliance by considering factors such as motivations, legal frameworks, organizational learning and compliance management. This can lead to improved risk management and performance in international projects.

This research enhances fair and ethical practices in international construction by identifying compliance drivers, fostering positive social impact, mitigating negative consequences and empowering local communities. It informs legal and regulatory reform, encourages improved business practices and contributes to knowledge advancement in the field. Overall, the findings have the potential to positively impact the social fabric of international construction projects.

This study has made an important contribution to the field of compliance theory by integrating theories from multiple disciplinary domains and constructing a new theoretical framework from the perspectives of motivation, opportunity and capability. By elucidating how these factors interact and influence compliance behavior among international construction contractors, this research aids in understanding the complex dynamics of contractor compliance behavior and provides theoretical reference for compliance governance within the construction industry.

Neither capture theory, nor neo‐conservative theory and technical failure arguments adequately account for the behaviour of the Occupational Safety and Health Administration (OHSA) during the 1970s. A framework drawn from organisation theory suggests that regulatory failure is due to a crisis of compliance resources caused by a flawed legislative mandate. Lacking effective compliance mechanisms, regulatory agencies are forced into a bargaining posture rather than an enforcement stance towards industry. This leads to creation of de facto policy which diverges substantially from the original legislative mandate, and this is read as evidence for regulation failure.

The purpose of this paper is to investigate the relationship between deterrence measures, leadership support and public finance regulatory compliance among public secondary schools in Uganda.

A questionnaire survey of 257 Ugandan public secondary schools was undertaken. Ordinary least squares regression was used to determine whether, in addition to deterrence measures, leadership support also explains variances in public finance regulatory compliance.

Results based on a hierarchical regression analysis indicate that deterrence measures explain 17.4 per cent of variances in public finance regulatory compliance. In addition, leadership support explains a further 18.2 per cent of the variances in public finance regulatory compliance.

The results imply that in addition to deterrence measures, secondary schools in Uganda should also emphasise leadership support in order to improve their public finance regulatory compliance.

Contrary to previous studies, the authors explain regulatory compliance using deterrence measures and leadership support in a single study while also focussing on institutions and not individuals as a unit of analysis. The authors also extend the predominantly financial institutions compliance studies to the education sector. Thus probably for the first time, the authors show that leadership support complements deterrence measures in explaining public finance regulatory compliance in the education sector. Even with strong deterrence measures, the lack of leadership support may lead to inadequate public finance regulatory compliance.