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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.

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.

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

Using trade tensions as a background scenario, the study aims to investigate the dynamics of coexistence between cosmopolitan trends and the patriotic moods of luxury consumers, and how these feelings interact with both economic animosity and intention to buy luxury products originated in the hostile country.

The analytical framework was tested through an empirical survey carried out on Russian and Chinese consumers. In total, 766 questionnaires were collected and were analysed using structural equation modelling method.

Results confirm that patriotic sentiments and economic-based feelings are negatively associated with intentions to buy luxury products that originated in the hostile area. Furthermore, results show that cosmopolitanism positively influences intention to buy. However, the positive effect of patriotism on economic animosity combined with its indirect effect on the intention to buy may reduce the strength of luxury products.

The study has practical implications since it identifies strategic suggestions for luxury companies' managers. More specifically, they have to be aware of the patriotic trends affecting Russian and Chinese consumers and should actively seek to leverage local partners' knowledge in order to better connect with customers' expectations.

The study contributes to a better understanding of the influence exerted by cosmopolitan orientation and patriotic feelings on luxury goods purchase intentions. The study also examines cosmopolitanism and patriotism as antecedents of animosity, which have not been extensively researched in the past with respect to the luxury sector.

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.

This chapter examines the ethics and business diplomacy of legal tax avoidance by multinational enterprises (MNEs).

The methodology assembles the relevant literature and examines alternative interpretations of corporate tax strategy. Key topics include business ethics and responsibility, business sustainability, economic patriotism and corporate inversions, tax havens, and possible solutions.

The debate concerns whether legal tax avoidance is unethical and/or poor business diplomacy. There are three possible strategies for MNEs. One strategy is intentional tax avoidance. Another strategy is business–government negotiation concerning tax liability. Another strategy is business diplomacy aimed at maximizing the social legitimacy of the firm across multiple national tax jurisdictions.

The chapter assesses four possible solutions for corporate tax avoidance. One solution is voluntary tax payments beyond legal obligations whether out of a sense of ethics or a strategy of business diplomacy. A second solution is international tax cooperation and tax harmonization in ways that minimize opportunities for tax avoidance. A third solution is increased stakeholder pressure emphasizing business diplomacy and tax cooperation and harmonization. The fourth solution is negotiated tax liabilities between each business and each jurisdiction.

The chapter provides an original systematic survey of the key aspects of corporate international tax avoidance in an approach in which business ethics and business diplomacy are better integrated. The value of the chapter is that it provides information and assembles relevant literature concerning corporate international tax avoidance, and addresses possible solutions for this problem.

The goals of the paper are to propose, measure, and empirically test the expectations model of economic nationalism. The model posits that economic nationalism is reflected in people's expectations of their government, domestic firms, and the general public, in terms of restricting the activities of foreign firms.

A confirmatory factor analysis is conducted to test the model, using the LISREL procedure.

Results show acceptable fit for the proposed model. Reliability of each of the three dimensions of economic nationalism is in the acceptable range. A nomological validity test showed that economic nationalism is related to other constructs not included in the model.

A limitation of the model is that it is based on a single sample. Future studies can test the generalizability of model with samples from different countries.

The implication of the study is that increasing globalization might lead to an increase in economic nationalism. Business executives, therefore, need to focus not only on the benefits that they will derive from entering a country, but also the benefits they will deliver to the domestic economy by entering the country.

The paper presents an expectations model of economic nationalism. The model is based on the premise that people's expectations of their government, domestic businesses, and the general public in terms of their role in restricting the activities of foreign firms are reflective of economic nationalism. The more people expect of these three players the more economically nationalistic they will be. The value of the paper is to researchers in international business and global marketing and to business executives involved in managing global operations.

This paper examines consumer motivations for shopping abroad and explores the role of demographic versus socio‐psychological factors in explaining the phenomenon of cross‐border shopping.

Empirical data were collected via personal interviews from adult consumers living in Croatia and Serbia and Montenegro. The research instrument consisted of construct measures adapted from previous studies and open‐ended questions related to demographics and consumer motives for cross‐border shopping trips.

A discriminant analysis of cross‐border out‐shoppers and domestic in‐shoppers in the two countries confirmed the unstable effect of demographic variables on out‐shopping behaviour and established the significant role of economic patriotism in consumer decision making. Differences in the results across the two countries indicate that a contextual approach should be adopted in international out‐shopping studies.

Countries with high level of out‐shopping activity are potentially attractive targets for international retailers and marketers. Our out‐shopper profiles suggest that market opportunities exist for international discount retailers in Croatia and for upscale retailers in Serbia.

Unlike most research focusing on the out‐shopping phenomenon, the distinguishing feature of the study is that it examines socio‐psychological and demographic rather than macro‐economic variables as determinants of cross‐border shopping. In particular, the role of economic patriotism has rarely been investigated in this context.

To analyse Sukuk Prihatin (SP), the first-ever retail digital sukuk issued by the Government of Malaysia in the midst of the COVID-19 pandemic, as part of the national economic recovery plan. The issuance of SP was oversubscribed, even upsized, resulting in the government announcing its intention to issue similar types of sukuk in the future. In light of this, the purpose of this study is to understand the motivation for retail investors to invest in SP.

The purposive sampling method was applied via a self-administered survey, while the cross-sectional data were empirically tested using the SmartPLS 3.2.9 structural equation modelling. An integrated model of the theory of planned behaviour and social cognitive theories was used in determining investors’ intention to invest in SP.

The findings of this research revealed that attitude (ATT) towards SP investment (SPI), social norms (SN), perceived control (PBC) regarding SPI, sukuk features (SF), tax incentives (TI) and the spirit of unity and brotherhood (SUB) were significant determinants of investors’ willingness to invest in SP. This research also provided evidence for significant national pride-moderated interactions of ATT, SN, PBC, SF, TI and digitisation on investment intention.

The outcome of this study could assist governments and policymakers to structure sukuk and other debt-based capital market products to attract retail investors who would be willing to invest in the development of the nation in the midst of a crisis.

This study is the first of its kind to investigate various relevant predictors, which have been derived from behavioural, contextual and motivational perspectives. These predictors could influence investors’ perceptions of an innovative sukuk like SP, which was issued in the midst of a pandemic. The value of this study is its possible use by governments and policymakers to further develop debt-based capital market products that have the dual function of an investment vehicle and a source of funds for the economic recovery of a nation.