Governments worldwide cannot collect the required tax revenue for their planned activities. This study aims to assess how inefficient VAT audit function and related factors affect tax revenue performance in Amhara Region, Ethiopia. The study used primary data sources from 377 VAT registered taxpayers in Amhara Region. It also used the Ability to Pay theory of taxation, structural equation model, path diagram, and multiple regression with SPSS/AMOS software for data analysis to identify the relationship between VAT audit and tax revenue performance. Even though the Amhara Region has revenue potential to cover its expenditures, because of inefficient VAT audit functions, poor system of tax education, lack of tax resources, and long time served tax rate, the tax revenue performance is inefficient. The study assured that VAT audit and tax education significantly affect tax revenue performance. The scarcity of resources for the VAT audit function is a critical problem. Even if the existed technology networked up to woreda levels, tax auditors did not use this system appropriately. Long-time-served tax rates also greatly influence tax revenue performance. The study recommended that there should be a chain mentor relationship between experienced auditors to new and ineffective auditors. The government should supply appropriate technology that is simple to use and quickly detect tax evasion. The existed tax rate and the system of tax education should be revised. The above findings are essential for taxpayers, policymakers, and tax authorities to understand, analyze, and use the main causes of VAT audit problems on tax revenue performance.
The achievement of China’s low-carbon development and carbon neutrality depends heavily on the decrease of manufacturing carbon emissions. From coagglomeration’s dynamic evolution perspective, by using panel-threshold-STIRPAT and mediation-STIRPAT models, this study examines the relationships among industrial coagglomeration, green innovation, and manufacturing carbon emissions and explores the direct and indirect function mechanisms. Panel data of China’s 30 provinces from 2010 to 2019 are employed. The results imply that, first, the impact of industrial coagglomeration on manufacturing carbon emissions is nonlinear and has significant threshold effects. Industrial coagglomeration negatively affects manufacturing carbon emissions, and as the coagglomeration level deepens, the negative effect has a diminishing trend in marginal utility. Once the coagglomeration degree exceeds a certain threshold, the negative impact becomes insignificant. At present, for 90% of China’s regions, an increase in industrial coagglomeration level can help reduce manufacturing carbon emissions. Second, green innovation is a vital intermediary between industrial coagglomeration and manufacturing carbon emissions. It is a partial intermediary when industrial coagglomeration is at a relatively lower-level stage and a complete intermediary when industrial coagglomeration is at a relatively higher-level stage. These findings reveal the significance of optimizing industrial coagglomeration and the level and efficiency of green innovation to decrease carbon emissions.
In the current research, we developed and tested a model of how and when upward social comparison of received help influenced an employee’s interpersonal citizenship behavior. Based on social comparison theory, we posited that upward social comparison of received help triggered an employee’s feelings of envy, which in turn had a negative relationship with interpersonal citizenship behavior (ICB). Further, we argued that the effects of upward social comparison of received help on envy differed in the employee’s social comparison orientation. Using data collected in three waves from 411 employees in China, we found that upward social comparison of received help was positively associated with the employee’s feelings of envy while controlling for overall receiving help, which further negatively affected interpersonal citizenship behavior. Moreover, the relationship between the upward social comparison of received help and the employee’s feelings of envy was stronger when employees had high levels of social comparison orientation and further strengthened the indirect relationship between the upward social comparison of received help and the employee’s ICB via envy. Overall, these findings have the potential to extend our knowledge of the adverse effects of receiving help in a team by introducing a social comparison perspective.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.