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The paper aims to examine agrochemical traders’ tax morale in three Ghanaian regions.

Primary data were collected from 92 respondents using structured questionnaires. A multistage sampling technique was employed and used in selecting respondents.. Descriptive statistics, factor analysis and quantile regression analysis were used to analyse data obtained via the questionnaires.

The study found tax reporting knowledge, tax calculating knowledge and tax payment knowledge to be the keen factors influencing agrochemical traders’ tax knowledge. It was also revealed that age, religion and marriage positively influence the tax morale of traders. Inversely, gender, high level of education and monthly sales were found to affect tax morale negatively. Moreover, trust (respect, trustworthiness and expertise knowledge) negatively influenced tax morale. Authorities’ tax knowledge and power (sanction and lockdown) were revealed to impact tax morale positively. However, tax morale decreases amongst agrochemical traders with higher tax morale when sanction increases.

Unlike previous studies which focussed on tax morale amongst individuals and firms outside the agribusiness sector, this study examined the tax morale within the informal agrochemical trading sector, which has recently attracted colossal patronage due to the high usage of agrochemicals amongst farmers in Africa and Ghana. This study also assumed tax morale to be at different levels; hence the factors that affect the morale at different levels differ. Therefore, the study examined the factors influencing tax morale amongst agrochemical traders by segregating tax morale into quartiles. Relating to theory, the economic deterrence theory was used to ground the study, which is not usually used in most tax morale studies.

This article describes financial professionals' perceptions of their clients' financial behaviors and the explanatory factors underlying these behaviors.

In this qualitative research, the authors seek to understand financial professionals' experiences in relation to how their clients manage their own finances. The authors conduct and analyze 26 semi-structured interviews with financial professionals from several industries within the financial sector in Canada.

The professionals in this study noted that despite their clients' financial knowledge, several other factors can explain these individuals' financial behaviors. They include psychological factors (such as financial bias, the need for instant gratification, and the lack of awareness regarding the long-term effects of certain types of financial behaviors), financial habits (such as lifestyle, financial planning and lack of discipline) and the financial system's flexibility with respect to debt financing and repayment. These perceptions are categorized according to whether they are related to debt financing or repayment, savings or investments.

By using a qualitative methodology that relies on the perceptions of financial professionals, this study aims to better understand the financial behaviors of individuals and households, and these behaviors' underlying factors. This study's findings could be useful to various stakeholders interested, in one way or another, in financial literacy, such as organizations aiming to strengthen and promote financial literacy, educators, researchers, regulatory bodies of financial institutions and financial advisers.

This study aims to comparatively measure the impact factors of financial inclusion and their spillover effects for Belt and Road countries using panel data from 57 countries in 2011, 2014, 2017 and 2021 and relevant indicators from three dimensions: availability, usage and quality to construct a digital empowerment index of financial inclusion.

A spatial Durbin panel model is constructed to empirically test the impact mechanism of financial inclusion under digital empowerment.

Results reveal that improving a country’s quality of regulation, technology and residents’ financial literacy significantly contributes to the development of its financial inclusion, while improving its neighboring countries’ financial literacy also boosts its financial inclusion development. This study provides theoretical support for evaluating the development level of inclusive finance in “Belt and Road” countries, promoting the development of inclusive finance and alleviating the problem of financial exclusion.

This study is original as it creates a research paradigm for “Belt and Road” countries, enabling systematic testing and comparative analysis of inclusive finance development. It incorporates traditional and digital services, evaluating them based on sharing, fairness, convenience and specific group benefits. An inclusive financial index is constructed using the coefficient of variation and arithmetic weighted average methods. Additionally, it introduces a more rational analysis approach for the influence mechanism and spatial effect, using an economic geography nested matrix and spatial Durbin model to explore spatial effects in inclusive finance.

This study aims to fill the gap in previous research that focuses on the superficial aspects of equity crowdfunding (ECF) campaigns and financial practices by examining financial literacy aspects, such as due diligence and valuation, in terms of factors that influence Japanese individual investors' investments in ECF.

The status of information disclosure in ECF campaigns is checked. In addition, the feasibility of the initial due diligence and valuation using this information is verified. Specifically, the lack of financial literacy hypothesis is developed and (1) expected market capitalization in the final fiscal year of the business plan and (2) expected returns on investment (IRR: internal rate of return) are estimated.

ECF campaigns in Japan disclose information equivalent to that obtained by professional venture capitalists. Analysis of the disclosed business plan allows for initial due diligence and valuation. By contrast, due diligence reveals that some projects are unlikely to be listed even if their business plans are met, and others have low IRRs. In addition, a stock acquisition rights project, in which even professional investors are unable to calculate IRRs, is completed at the same rate as a common stock project; this suggests that individual investors lack financial literacy.

Analyzing ECF from financial literacy aspects, such as due diligence and valuation, is unique. Such aspects are essential for private equity investments but have not been addressed in previous studies.

This study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business.

This study applies a qualitative research method, i.e. case study, to address the specific research objective.

The finding revealed a GST prevention model towards sustainable business. The finding shows that it is pertinent for the government to set preventive strategies in order to retain sustainable income for the government. Two essential dimensions emerged in the findings to support preventive strategies, namely macro- and micro-level measures.

The findings of this study provide managers, investors and policymakers with evidence to what extent GST fraud could be minimize in order to safeguard government source of revenue and retain sustainable business in a country. As GST is an important source of revenue for the government, it is thus crucial to prevent fraud from occurring.

Past studies have primarily focused on GST implementation from the perspective of service tax effectiveness and efficiency. However, this study examined the impact of GST fraud to determine measures that could ensure service tax sustainability using preventive strategies, in turn, introducing to the existing literature on indirect tax.

The aim of this study is to identify the challenges and barriers to e-Government set up in developing/conflict countries, related to Information Communication and Technology (ICT) and social obstacles – that are common in developing countries like Afghanistan. In today's world e-Government plays an important role of providing easy access to government services that enable citizens in general to communicate faster. This very research concentrates on the implementation of e-Government challenges in developing countries, particularly in Afghanistan. This paper is covering (1) method of study; (2) research strategy; (3) finding and policy recommendation; (4) limitation; (5) theoretical implication; (6) recommendation and conclusion. Additional data related to e-Government in Afghanistan, acquired via a quantitative survey and interviews can also help this analysis.

This research incorporates both theoretical and empirical study; using both quantitative and qualitative method for data collection. Also, as already noted, the study reviews different literature and academic documents. The original work of the study is the collection of relevant first-hand information for empirical analysis from experts of both public and private institutions such as IT, CIO and management experts through the use of a survey tools. This was done using web-based surveying and delivery of hard and soft copies to the experts to obtain their notions about e-Government implementation obstacles. Finally, both quantitative and qualitative survey results are calculated and presented.

Empirical study has established that 5 obstacles out of 15 named by respondents, stakeholder involvement, with the highest mean, (4.1145), coordination (4.0038), information sharing (3.9962), ICT literacy (3.9822) and e-Government awareness (3.8830) are considered to be the major obstacles. This opinion was also expressed by the respondents to the in-depth interview which was explained in a paper with detail.

Most research record numerous limitations, therefore, it is important to note that this study is no exception. Some of the limitations were recorded in the course of the study will be counted for the purpose of placing the finding in the right perspective. The limitations of this study were time constraints and difficult to generate enough participation in the survey. Because of that, I did a quantitative survey but could include very few members of top management. Second, the study is limited due to the lack of participation by respondents from various sectors such as citizens, university students, academia, banks, businesses and NGOs. The third limitation was lack of research materials for this study. Many difficulties were encountered with respect to find materials of previous research studies on the topic and in particularly in the context of Afghanistan.

The studies conducted previously on e-Government and referenced herein highlighted implementation challenges in developing countries as a group. Applying this study in Afghanistan may contribute to our understanding of key challenges facing in implementing e-Government process specifically in Afghanistan. The current study contributes some significant findings to the academic field of studying e-Government implementation challenges. It adds the support and information from public and private sector's perspective regarding major challenges in e-Government implementation in Afghanistan.

As per looking to the experience of developed and developing countries, this study emphasizes the following key initiatives to be performed in parallel with the running projects by Ministry of communication and IT [18]. 1-Pilot projects, 2-Simplification of Business Processes, 3-A strong committed national leadership, 4-Involvement of Stakeholders, 6-To granting incentives for involvement of local ICT companies, 7-Exemption of basic ICT, 8-To develop a standard ICT infrastructure

Governments around the world are under the pressure from rapid globalization, fiscal, social and technological changes to provide services that are citizen-centric, efficient, transparent, effective, one stop, any time and nonstop. Post-conflict countries are under even greater pressure to create such services because they replace the vacuum caused by the violence and will be the only services offered, rather than simply an upgrade of current government offerings that already meet citizen needs. The adoption of technology is the most efficient way to integrate the public and private sector and to provide services with accountability, transparency and efficiency, but this is not an easy task, especially for developing countries. This research looks at e-Government implementation challenges in developing countries and particularly in Afghanistan. A literature review shows many challenges common among developing countries: a lack of ICT literacy, incomplete infrastructure, a digital divide existing between the rural poor and the emerging urban middle class, an uncertainty about data privacy and data security, the absence of comprehensive ICT policies and legislation, lack of an ICT culture in government and the traditional components of the economy, questions regarding the government's ongoing financial commitment to the project, e-Government awareness, willingness of ministries to engage in information sharing, a void of ICT leadership outside the technologically oriented ministries, resistance to change, an historic lack of intergovernmental coordination and low stakeholder involvement are just some of the many challenges identified. The author belief that developing countries realize the importance of e-Government and consider the implementation of e-Government to be the critical tool for economic stability and growth as well as developing a more transparent, less corrupt government. The survey questionnaires were developed based on the challenges found in literature review. The survey questionnaire was translated into local languages (Pashto and Dari) and an English version served as control indicator by a professional local translator. At first a pilot version was sent to 10 officials from the Ministry of Communication and IT. After attesting period, the survey was circulated to 150 respondents who were experts in various fields such as CIO, Management and IT in Afghanistan. All respondents agreed that stakeholder involvement, coordination, information sharing, ICT literacy, awareness, resistance to change, ICT, finance issues, ICT policy, leadership, data privacy, legislation, ICT culture and digital divide are some of the major challenges for e-Government implementation in Afghanistan. Respondents (3.1412) on ICT security were impartial in their response on whether to include this indicator into challenges. Many projects are run by the Ministry of Communication and IT and within completion of these projects most of the challenges that identified in the analysis of the quantitative survey will be addressed, although the government is also vigorously pursuing legal and policy modifications. As per looking to the experience of developed and developing countries, this study emphasizes the following key initiatives to be performed in parallel with the running projects by Ministry of communication and IT [18]. Pilot projects should be implemented in two ministries as test beds prior to general roll out to ensure the efficient use of money needed for E-government projects. This will have two benefits from one side it will save money in terms of failing projects as argued by *19+ “E-government in developing countries fail, with 35% being classified as total failures (E-government was not implemented or was implemented but immediately abandoned), and 50% as partial failures (major goals were not attained and/or there were undesirable outcomes)”. On the other hand, in case.

Social innovation (SI) acknowledges socio-economic challenges as opportunities to make communities more sustainable and cohesive through inclusive grassroots practices. The question remains, however, as to whether and how socially innovative practices can be effectively supported in developing inclusive economies. Drawing on the findings from two South African in-depth case studies, This paper aims to discuss how social innovation ventures may be supported to drive inclusiveness.

This paper purposively sampled two social enterprises (SEs) and conducted in-depth case studies through interviews and secondary data review.

The SEs selected promoted digital, economic and social inclusion. Despite the diversity of the two organisations, they shared similar challenges in undertaking their practices mostly deriving from South Africa’s lack of legal recognition and policy framework for social purpose-driven businesses.

Applying Moulaert et al.’s (2007) SI classification criteria to the case studies in focus, this paper seeks to extend our understanding of the challenges that innovative SE organisations face in tackling exclusion and contributing to build inclusive economies in the South African context.

This study aims to determine the requirements and find out the challenges for the use of digital library services for rural areas of Capricorn District Municipality, Limpopo province. The research questions of the study are: What are the requirements for the use of digital library services in rural areas of Capricorn District Municipality? What are the challenges of accessing digital library services in rural areas?

Data was analysed thematically and deductively in this study, as researcher required to accomplish the purpose of the study through consistent structure (Zalaghi and Khazaei, 2016). In deductive analysis, the researcher starts with a set of categories, which are then used to categorize and organize data (Bertram and Christiansen, 2020). The researcher got familiar with data from the interviewing process and when transcribing data from audio tape. The transcription process was done for the coding purposes. Coding allows the researcher to simplify and focus on specific characteristics of data.

The study findings advocate for the establishment of digital libraries in rural areas. The library authorities are challenged to adapt digital ways of information provision. Since librarians have been providing digital content in libraries for use on users’ laptops and other gadgets, this implies that the Department of Sport, Arts and Culture has been lagging behind in finding innovative ways to provide information, especially in rural areas. To successfully keep libraries as sources of information, transformative measures have to be taken, and where possible, revisit the policies and keep drifting with the societal changes. The library authorities have to delve into new ways of providing LIS to the communities. Unquestionably, information and communication technologies have penetrated our societies and became a way of life. In addition, there are unlimited benefits which can be derived from digital technologies, especially given the lack of physical libraries in rural areas.

To the best of the authors’ knowledge, the academic research is original and has not been published anywhere before.

The purpose of this paper is to determine the impact of private and public initiatives (financial literacy, entrepreneurship, remote work and government aid) on individual job loss and decrease in income during the COVID-19 pandemic in Peru.

The authors used an unbalanced panel data analysis with the National Household Survey for 2019–2020. The hypotheses are tested with a probit panel data model since the dependent variables are binary.

The study findings indicate that financial preparedness reduced the probability of having a decrease in income, but only to informal workers in metropolitan Lima. Furthermore, entrepreneurship helped mainly female informal workers to reduce their probability of becoming unemployed in metropolitan Lima. Besides, the implementation of remote work as a substitute of face-to-face work was not enough to avoid the decrease in income in the case of informal workers and it was only effective to avoid unemployment in the case of formal workers in metropolitan Lima. Finally, public aid proved to be instrumental in mitigating the decrease in income, but only to informal workers in Metropolitan Lima.

The study results only apply for the first year of the pandemic.

Policymakers should focus on increasing the financial preparedness of informal workers, especially in provinces.

Policymakers must expand unemployment benefits, and design public aid programs targeting informal workers in provinces.

This is the first study that analyses the impact of private and public initiatives on the decrease in income and unemployment situation of Peruvian individuals during the outbreak of the COVID-19 pandemic.