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The present study aimed to adopt the extended theory of planned behavior (TPB) to determine the intentions of owner-managers in SMEs towards engaging in sales tax compliance. The study distributed a total of 660 questionnaire copies through systematic random sampling to the mangers/owners of Jordanian manufacturing SMEs, from which 385 questionnaire copies were retrieved and considered useable and appropriate for further analysis. The study made use of Partial-Least Squares-Structural Equation Modeling (PLS-SEM) for the validation of the measurement model and structural model, and to establish the predictive relevance of the proposed model. Based on the obtained findings, the attitude towards behavior, subjective norms, perceived behavioral control and patriotism were significant determinants of the intentions towards engaging in sales tax compliance among the examined enterprises.

The aim of this paper was to examine the effect of managerial/board gender diversity and corporate governance structure on firm performance in a Jordanian business environment—a developing economy that has a distinct environment from that of developed economies. The current study focuses on the unique context of an emerging economy (i.e., Jordan). Data were collected from nonfinancial companies listed on the Amman Stock Exchange from 2018 to 2020. Data analysis was carried out using the random-effects estimator, which was considered as the most suitable for this study. The results disclose that female representation on the board of executives of Jordanian companies had a positive but insignificant effect on corporate performance, as measured by the return on equity, indicating that this variable has no effect on the performance of firms in Jordan. Both family ownership and board size had negative significant effects on performance, but for the moderating effect, corporate governance structure had no effect on the relationship among CEO duality, institution ownership, government ownership, independent directors, and firm performance. The current study only focused on Jordanian industrial firms listed on ASE, thus rendering the findings nongeneralizable to other sectors and nations. Further investigations are urged to broaden the context of the study to achieve more enriched findings. Managers can use the findings to achieve a deeper understanding of the way governance structure affects firm performance. Additionally, regulators at the Jordan Securities Commission can attain valuable insight about the adequacy of the current regulations regarding the role of gender diversity and corporate governance structure in Jordan. The current study contributes to the literature concerning the effect of managerial gender diversity and corporate governance structure on performance. Furthermore, this investigation aims to fill the current research gap in the context of Jordan, which is an emerging economy in the Arab region that is under-represented in this field of research.

There is a high level of family ownership among Jordanian firms, which is perceived to be the reason why family members are often appointed as CEOs. Advantages and drawbacks of having a family CEO, who tends to concentrate corporate control within the family and minimize ownership dispersion, continue to be debated widely. This study adds to this debate by focusing on the under-researched Jordanian context, where family companies are prominent. A sample of 56 Jordanian listed family firms and 392 firm-year observations for 2009 to 2015 have been used to determine that overall family CEOs are negatively related to corporate performance. This finding is applicable to both accounting-based and market-based performance, stemming from the ROA and Tobin's Q test results. Further analysis shows an increased negative effect in family firms where non-family shareholders have greater ownership. The study concludes that increases in the level of ownership concentration leads to devaluation among Jordanian family firms.

This paper aimed to investigate the relationship between financial inclusion and tax revenue using measures from the Global Findex database for a sample of 28 European countries between 2011- 2017. The data were analysed using panel data methodology. The number of people who are financially included in this observed period might increase over time, which would create more income and in turn lead to higher tax contributions to the government. We found strong evidence to suggest that financial inclusion represents one of the determinants of tax revenue in European countries. Results of the analysis show positive and significant impact of financial inclusion as measured by Bank account (% of age +15) and credit card ownership (% age 15+) on tax revenues measures. The results are robust using several sources of taxation. The findings suggest that higher financial inclusion is associated with more tax revenue. These results should be of great interest to regulators and policymakers to take advantage of the developments on financial inclusion.