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.

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This article explores what would be the most probable scenario for the tourism industry in Botswana by the year 2020. A modified Delphi technique was used to generate data from 68 industry experts. The findings show that experts forecast progressively more changes and higher impact as one moves from values, structures, and events. The implication for policy makers and industry operators is that efforts aimed at increasing tourism may prove more fruitful if focused on changing structures and hosting events, rather than changing the values of the people. The study also improves on the understanding of Delphi forecasting behavior. It demonstrates that an expert who is optimistic on one factor—say, values—is likely to perceive the same with regard to other factors such as structure and events.

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This study investigates the extent to which the Technology Acceptance Model (TAM) constructs predict intention to accept and use technology in learning. Data were obtained from 337 students from Bindura University of Science Education (BUSE) in Zimbabwe. The findings made three revelations. First, usefulness appears as an important driver for intention to use e-technology in education. Second, Ease-of-Use was contrary to the hypothesis, but was statistically insignificant. Third, Behavioural Intention has a positive and a strong association with Actual Use. The findings suggest several implications for theory and policy. In theoretical terms, the study provides evidence for the predominance of Usefulness over Ease-of-Use in predicting intention to adopt e-learning among students. In practical terms, the study shows that to ensure that students use particular technologies for study, a functionally useful system must be put in place. As such, technologies, which do not meet this condition, may simply be ignored.