Published: Jan. 1, 2024
Language: Английский
SAGE Open, Journal Year: 2024, Volume and Issue: 14(2)
Published: April 1, 2024
The current research delves into the correlation between corporate social responsibility (CSR) and environmental performance (EP) of manufacturing enterprises in China. In addition, we examined mediation impact green innovation practices (GIP) on interaction CSR EP. study also looked at competitive advantage (CPA) as a moderator to see how it influences connection EP dynamic capability view theory (DCV). A structured questionnaire was adapted collect data from 910 companies Zhanjiang city, Jiangsu province, partial least squares (PLS-SEM) methodology analyzed theoretical framework. empirical findings are follows: (1) is crucial predictor (2) GIP has direct (3) acts mediator CSR-EP connection, (4) Lastly, CPA strongly enhances These contribute practically theoretically understanding fosters EP, emphasizing necessity for institute policies initiatives sustainability prioritize ecologically friendly enhance
Language: Английский
Citations
4
Social Sciences & Humanities Open, Journal Year: 2025, Volume and Issue: 11, P. 101331 - 101331
Published: Jan. 1, 2025
Language: Английский
Citations
0
Environment and Urbanization, Journal Year: 2025, Volume and Issue: unknown
Published: Feb. 26, 2025
This paper explores the possibilities and limitations of coalitions in overcoming constraints to property tax reform, drawing on two case studies recent reform experiences Sierra Leone. The first shows how support from international partners enabled local government Freetown manoeuvre around political resistance reform. second outside have recognized traditional chiefs as potential spoilers thus attempted formalize their role revenue collection. Together, these illustrate can mitigate elite by leveraging partnerships aligning stakeholder incentives. However, they also point challenges building popular sustain reforms. Beyond taxation, insights shed light broader questions navigate pluralized systems authority address entrenched sustainable governance transformations across diverse policy domains.
Language: Английский
Citations
0
International Journal of Research in Business and Social Science (2147-4478), Journal Year: 2025, Volume and Issue: 14(3), P. 369 - 378
Published: May 3, 2025
Effective tax systems rely on literacy and compliance behaviour among taxpayers for government revenue mobilisation. However, the extant literature suggests that in sub-Saharan Africa, mobilising to fund public services infrastructure development achieve United Nations’ Millennium Development Goals (SDGs) remains a great challenge. According 2024 Revenue Statistics Africa report, jointly undertaken by African Union Commission (AUC), Tax Administration Forum (ATAF), OECD Centre Policy Centre, average tax-to-GDP ratio was 16% countries 2022, compared 19.3%, 21.5% 34.0% respectively Asia Pacific, Latin America Caribbean, countries. Despite being recognised as critical aspect of compliance, role played political legitimacy taxpayer remained under-explored developing This study proposes an Augmented Theory Planned Compliance Behaviour (ATPCB) framework, based Ajzen’s (1991) theory planned (TPB) both deterrence accommodation theories predict taxpayers’ behaviour, especially The framework comprises four components: attitude, subjective norms, perceived behavioural control, legitimacy. findings this have implications policymakers researchers it will assist future research providing structured approach assessing behaviour. Also, provide interested parties with better understanding combined effects individuals’ beliefs, attitudes, compliance. Lastly, governments deciding course action towards effective policymaking taxation
Language: Английский
Citations
0
THE SCIENTIFIC TEMPER, Journal Year: 2024, Volume and Issue: 15(02), P. 2356 - 2361
Published: June 15, 2024
The phenomenon of tax fairness has been researched in the past with a host dimensions and determinants. Tax attitudes towards compliance have majorly affected by structural factors taxation, which major component is perceived complexity system. It also revealed extant literature that costs taxation are critical indicators how complex structure an economic At outset, it becomes imperative to understand if play role serving as causal link between perceptions. study employs survey approach through structured questionnaire elicit responses on complexity, Structural equation modeling shows there significant indirect effect perceptions mediating costs.
Language: Английский
Citations
0
Cogent Education, Journal Year: 2024, Volume and Issue: 11(1)
Published: Aug. 13, 2024
The study presents a comprehensive analysis of the multifaceted effects foreign aid on higher education within Ghanaian context. primary objectives encompass assessing outcomes and challenges brought about by in education. Through meticulously designed methodology, delves into intricate dynamics that define relationship between educational development Ghana. sample size for quantitative survey was determined using Cochran's formula, ensuring robust representation sector's diverse stakeholders. Respondents were categorized distinct stakeholder groups, exploration viewpoints perspectives. By engaging 350 participants from various roles backgrounds, through an Ordinary Least Square Regression model paints holistic picture aid's influence More interestingly, regression coefficients 0.49, 0.57, 0.56 relating to essential infrastructure, ICT education, girl-child at levels, respectively, positively significant 0.03, 0.02, 0.04 indicating significance quest attainment SDG 4. Altogether, this contributes valuable insights dynamic Ghana, shedding light both positive potential characterize vital aspect development.
Language: Английский
Citations
0
Sustainability, Journal Year: 2024, Volume and Issue: 16(21), P. 9322 - 9322
Published: Oct. 27, 2024
Tax compliance and avoidance are critical issues for governments businesses worldwide, especially as often use legal methods to minimize taxes, which can impact public revenue equity within the tax system. This study focuses on understanding factors influencing behaviors among SMEs in Greece’s tourism sector, a sector that has received limited research attention. To this end, quantitative cross-sectional design was employed, using structured questionnaire explore potential behavior. Data were collected from 534 SME managers analyzed Structural Equation Modeling (SEM) assess of key their interrelationships, including coercive power, digital transformation, knowledge, firm performance, perceived fairness, avoidance. In addition, corporate social responsibility (CSR) included moderator variable, while power transformation assessed mediators. Furthermore, Multi-Group Analysis (MGA) conducted differences between small medium enterprises, well different ownership structures. The results indicate all determinants, except significantly positively related intention. Additionally, it revealed increases through performance mediates influence by curtailing intentions. While CSR mitigates negative dual role: promoting transparency strategic efforts reduce burden. These findings have important policy implications, policymakers seek promote adoption enhance engagement formulating specific regulatory strategies SMEs.
Language: Английский
Citations
0
Published: Jan. 1, 2024
Language: Английский
Citations
0