This paper aims at providing a review of the factors that determine taxpayer compliance from a social marketing point of view. Data was obtained from 18 empirical studies published between 1985 and 2012 from across the globe. The findings made several revelations. First, too many and different explanatory factors have been proposed in the literature making comparison of findings across several studies difficult. Second, several researchers proceed without a theoretical framework to help guide the selection of independent factors. Since the use of theory enhances understanding of the major factors that affect a phenomenon, this deficiency has left the tax literature without a meaningful convergence on the key determinants. Third, aggregate analysis showed that attitudinal, normative and subjective control variables were on the overall good predictors of tax compliance. The findings suggest the following implications for research and policy action. First, it is recommended that future studies should seek to develop a few theory based set of relevant determinants of tax compliance that can yield accurate predictions. Second, tax policy makers are advised to desist from exclusive use of the conventional coercive methods (subjective control factors) normally used to compel tax compliance; instead they should take a balanced approach to tax enforcement that will also encourage voluntary compliance through change of attitudes and norms.
The paper uses the responses of a stratified sample of 279 staff members of the University of Botswana to explore the staff perceptions on innovation in terms of perceived use and acceptability of innovation technology. The results show that between 73% and 94%, of staff are aware of ASAS, I-ERP, Blackboard and Moodle, and 97.6% reported using at least one of the them, yet close to 40% of the staff are classified as early majority, late majority or laggards. While 67.5% of the staff perceived innovation as either important or very important, innovation performance was perceived as the most interesting. The results of the Probit analysis shows that while gender and education positively affect the staff perception of innovation, age negatively significantly affects the perception while holding other variables constant. The study recommends improved computer education of staff through training, since training can enable staff to experiment with the latest technologies in such a way that something new is created. Such training for awareness creation and improvement of computer skills should be age specific and take into consideration the different levels of computer skills possessed by the staff.
This paper analysed the resistance to innovation of a stratified sample of 279 staff members of the University of Botswana with the view to determine those factors that act as roadblocks, institutional barriers and boosters to innovation use in the university. Using an exploratory factor analysis (EFA) and multivariate binary logistic regression techniques, lack of innovation, perceived risks and institutional environment were identified as roadblocks/barriers to innovation use by the older adults (50 years and over). Access to computer and years of internet experience significantly, positively affected innovation use (p < 0.05, B>0). Training and motivation were also identified as factors that act as boosters to innovation use. The paper recommends for the designing of intensive training programme for the older adults that is age-specific and which takes into consideration the existing skills in order to motivate them to use the innovations.
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