Journal of Environmental Science and Economics,
Journal Year:
2023,
Volume and Issue:
2(3), P. 59 - 85
Published: Sept. 20, 2023
The
purpose
of
this
literature
review
is
to
investigate
the
relationship
between
environmental
orientation
and
Green
Supply
Chain
Management,
as
well
their
impact
on
company
performance.
It
investigates
role
Management
in
mediating
link
will
begin
with
a
thorough
discussion
theoretical
concepts
Management.
then
how
it
influences
business
Heading
on,
more
likely
outside
focus
firm
selection,
monitoring,
collaboration,
followed
by
internal
these
three
components
An
investigation
effect
collaboration
firms'
sustainability
performance
be
reviewed.
On
other
hand,
assess
additionally
look
at
external
moderating
corporate
reactiveness
an
essential
part
paper,
whereas,
exploring
government
regulation
consumer
sensitivity
shaping
also
Electronic
Transaction
Levy
(E-Levy)
Studies
have
demonstrated
that
Environmental
Orientation
has
positive
influence
procedures,
which
results
sustainable
International
and
domestic
policymakers
have
long
assumed
that
informal
economies
represent
an
‘untapped
goldmine’
for
government
coffers.
While
recent
research
has
highlighted
many
businesses
do
pay
a
range
of
formal
taxes,
there
has,
to
date,
been
little
systematic
account
their
tax
burdens.
Using
novel
dataset
2,700
enterprises
in
the
Accra
metropolitan
area,
we
explore
nature
impact
taxation
sector.
We
find
majority
sector
operators
taxes
fees,
which
together
amount
significant
burden,
especially
low
earners.
These
payments
are
skewed
regressive.
Two
additional
findings
emerge
relation
structure
these
taxes.
First,
incidence
burden
is
strongly
correlated
with
visibility
state.
Second,
fees
highly
regressive,
lower-earning
paying
significantly
more
earnings.
important
implications
efforts
low-
middle-
income
countries.
The
regressivity
often
framed
as
price
worth
simplicity.
Our
study
provides
both
estimation
this
‘price’,
underlying
argument
collecting
kind
data
on
order
assess
real
policy
impacts.
This
paper
supersedes
a
report
published
in
May
2022
on
an
earlier
version
of
the
online
interactive
evidence
gap
map
(EGM)
digital
financial
services
(DFS)
(Mader
et
al.
2022a).
The
current
EGM
can
be
found
and
explored
here.
presents
results
more
recent
updated
search
for
studies.
Our
initial
2021
had
identified
205
relevant
studies,
which
40
studies
were
categorised
by
us
as
high
confidence,
97
medium
68
low
confidence.
update
November
further
521
period
from
to
2022.
Of
these,
315
met
our
inclusion
criteria
assessed
based
same
before.
We
19
these
129
167
In
terms
findings
following
update,
we
note
that
base
has
continued
growing
rapidly,
showing
topical
geographic
clusters
well
important
gaps.
Notably,
between
2022,
low-confidence
at
much
faster
rate
than
high-confidence
Methodologically,
is
still
dominated
quantitative
approaches,
experimental
study
designs
dominate
among
geographical
focus
many
remains
East
Africa
South
Asia,
although
indicates
widening
scope,
with
considerable
number
now
focusing
China.
dominant
service
studied
mobile
money,
have
also
examined
‘DFS’
general
broader
categorisations
such
‘fintech’,
include
banking
and/or
money.
This
study
compares
the
implementation
of
electronic
transaction
taxes
(e-levies)
in
two
West
African
countries:
Ghana
(Electronic
Transfer
Levy
(E-Levy)),
and
Nigeria
Money
(EMTL)).
We
employ
a
multifaceted
approach
to
evaluate
differences
similarities
design
approaches,
focusing
on
fiscal
legal
frameworks,
policy-making
administration,
observable
outcomes,
including
pricing,
market
development
(usage
patterns),
tax
revenue.
Our
findings
highlight
that
e-levies
differ
due
varying
political,
economic,
dynamics
associated
with
each
country.
Both
countries
transfer
values
(amounts)
above
threshold,
but
nature
structure
these
levies
vary.
applies
new
specific
1
per
cent
transfers
exceeding
GH₵100
(US$6.82)
daily.
flat
fee
NG₦50
(US$0.034)
for
transactions
over
NG₦10,000
(US$6.73).
targets
domestic
money
transfers,
featuring
broad
spectrum
exemptions,
while
focuses
deposits
remittances,
excluding
intra-bank
transactions.
Despite
initial
opposition,
enacted
E-Levy
include
informal
economy
enhance
resource
mobilisation.
Electronic
have
surged
Ghana,
Nigeria's
faces
infrastructure
challenges
shows
slow
progress.
Telecom
operators
dominate
mobile
Ghana;
banks
lead
delayed
telecom
licensing.
Insights
into
revenue
allocation
indicate
differing
intentions.
At
same
time,
both
contribute
maximum
2
overall
–
aims
road
infrastructure,
intends
fund
social
amenities,
though
evidence
is
scarce.
This
paper
examined
the
Government's
new
policy
of
electronic
transaction
levy
on
continuous
adoption
mobile
money
transactions
among
Ghanaian
citizens.
Since
e-levy
was
introduced
in
May
2022
no
empirical
study
has
investigated
how
this
can
influence
services
(transactions),
especially
when
vast
majority
Ghanaians
were
against
implementation
policy.
Using
unified
theory
acceptance
and
use
technology
(UTAUT)
as
theoretical
framework,
analyzed
data
generated
based
structural
equation
modeling
(SEM)
technique
utilizing
SPSS
AMOS
statistical
software.
The
results
have
demonstrated
that
government
(GETL)
negatively
associated
with
(MMT),
performance
expectancy,
effort
facilitating
conditions.
Additionally,
showed
expectancy
conditions
are
significant
predictors
transactions.
However,
not
driving
managerial
implications
these
findings
development
diffusion
Ghana
thoroughly
dissected.
Consumer-level
mobile
money
taxes
are
particularly
controversial,
and
have
sparked
large-scale
protests
–
prompting
policy
revisions
in
various
countries,
including
Uganda,
Côte
d’Ivoire,
Benin.
Ghana’s
electronic
transfer
levy
(e-levy)
followed
this
trend
of
public
dissent,
triggered
the
country’s
first
budgetary
rejection
since
1981.
Not
surprisingly,
usage
Ghana
showed
a
sharp
decrease
overall
volume
value
transactions
after
implementation
tax.
This
was
by
gradual
rise
back
to
before
e-levy,
coinciding
with
reduction
rate.
The
strong
reaction
revision
make
understanding
what
lies
behind
perceptions
behaviour
especially
important
for
informing
ongoing
debate
within
region.
Summary
ICTD
Working
Paper
183.
The
taxation
of
mobile
money
(MM)
and
other
digital
financial
services
(DFS)
is
a
multifaceted
evolving
issue.
It
has
become
significant
concern
source
controversy
over
the
last
decade.
As
yet,
there
no
universally
accepted
standard
approach
to
taxing
DFS,
but
complexity
issues
underscores
need
for
clear
holistic
framework.
While
much
been
written
about
tax
direct
guidance
policy-makers
scarce;
than,
perhaps,
avoid
them
at
all
(GSMA
2023a,
2023b;
Vodafone
2023).
In
this
policy
brief
we
aim
fill
that
gap,
offer
some
specific
thoughts
how
regime
DFS
might
be
constructed,
drawing
on
experience
from
DIGITAX
research
programme.
We
do
not
claim
our
model
comprehensive,
or
evidence
base
it
complete,
believe
preferable
leaving
vacuum
in
guidance.
Cogent Business & Management,
Journal Year:
2023,
Volume and Issue:
10(3)
Published: Nov. 21, 2023
First
and
foremost,
the
study
explored
why
countries
in
Africa
are
rich
natural
resources
yet
resort
to
e-levy
legislation
for
more
revenues.
In
addition,
investigated
dimensions
of
education
needed
facilitate
successful
mobilization
revenue
resource
-rich
poor
Africa.
Qualitative
exploratory
design,
semi-structured
interviews,
judgmental
snowball
sampling
techniques
were
used
study.
Twelve
(12)
scholars
from
US
(N
=
3),
Uganda
3)
Canada
Ghana
interrogated.
The
paper
was
guided
by
resource-cursed
social
learning
theories.
Thematic
analyses
analyse
data.
It
found
that
although
African
they
face
challenges
generating
due
mismanagement,
leadership
weak
governance.
They
also
find
it
difficult
mobilize
revenues
too
because
informal
nature
economy,
lack
financial
inclusion,
corruption,
disinterest
public
as
well
inadequate
on
concept.
But
advanced
economies
e-levy.
Proactive
governance
managing
resources,
addressing
dealing
with
corruption
its
negative
effects
required
make
things
happen
need
be
formalised
inclusion
deepened.
Proper
accounting
state
citizenry
must
enforced.
E-levy
education,
civic
digital
literacy,
ethics
legal
can
significantly
contribute
success
generation
Journal of Environmental Science and Economics,
Journal Year:
2023,
Volume and Issue:
2(3), P. 59 - 85
Published: Sept. 20, 2023
The
purpose
of
this
literature
review
is
to
investigate
the
relationship
between
environmental
orientation
and
Green
Supply
Chain
Management,
as
well
their
impact
on
company
performance.
It
investigates
role
Management
in
mediating
link
will
begin
with
a
thorough
discussion
theoretical
concepts
Management.
then
how
it
influences
business
Heading
on,
more
likely
outside
focus
firm
selection,
monitoring,
collaboration,
followed
by
internal
these
three
components
An
investigation
effect
collaboration
firms'
sustainability
performance
be
reviewed.
On
other
hand,
assess
additionally
look
at
external
moderating
corporate
reactiveness
an
essential
part
paper,
whereas,
exploring
government
regulation
consumer
sensitivity
shaping
also
Electronic
Transaction
Levy
(E-Levy)
Studies
have
demonstrated
that
Environmental
Orientation
has
positive
influence
procedures,
which
results
sustainable
