This study examined the influence of economic and , psychological factors, as well as the moderating role of perceived service orientation on the tax compliance of Nigerian SMEs owners / managers. Three hundred and twenty one SME owners /managers participated in the survey. The Partial Least Squares (PLS) path modeling was employed to analyze the data. The results showed that the probability of detection, incentives, and the public governance quality had significant positive effects on tax compliance, while tax complexity had a significant negative effect on tax compliance. On the contrary, the results showed that tax rates and tax knowledge had no significant effect on tax compliance. Furthermore, the findings of the moderating effect revealed that perceived service orientation only moderated tax rates and incentives, while in moderating effect was discovered on the relationship between the probability of detection, tax complexity, tax knowledge and public governance quality. The implications for tax revenue authorities and other policy-makers were also discussed.
Tax compliance has been an issue for policy makers all over the world. Even though, few studies have considered the influence of economic factors on tax compliance, they have reported mixed findings. Therefore a moderating construct is suggested. As such, the main objective of this study is to propose the inclusion of the moderating role of perceived corruption on the relationship between economic factors and tax compliance behaviour among the Nigerian SMEs. If the proposed model is validated, the research will be useful to government, practitioners, states internal revenue service's and other regulatory authorities for policy formulations and evaluation.
Abstract-Corporate tax planning studies have been addressed for a number of years within the developed market context, whereas corporate tax planning research for companies in developing countries is largely non-existent. Studies also associate corporate tax planning with tax avoidance. Tax collection generates large amounts of revenue and is a vital source of income for government to promote overall economic stability and growth. Since Malaysia implemented self-assessment system for companies in 2001, it is important to ensure compliance by taxpayers. Companies engaging with foreign activities are able to utilize in international tax planning. This study is aimed to examine the influence of companies engaging in foreign activity on corporate tax planning. This study tests the relationship by using a cross-sectional-time series valuation using panel data analyses which is Tobit estimations. The findings indicate the link between companies engaging in foreign activity and corporate tax planning in an emerging market.Index Terms-Corporate tax planning, corporate tax avoidance, foreign activity.
The paper examined the interacting role of perceived service orientation on the relationship between work family conflict, fuel subsidy removal and tax compliance behaviour in Nigeria. The aim of this paper is to establish whether the interacting role of perceived service orientation will further help in explaining the puzzle of tax compliance in relation to SMEs taxpayers. A total of 281 questionnaires from SMEs in Kaduna and Kano states, North West Nigeria were utilised in this study. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to test the study hypotheses. As predicted, the findings supported the interacting effect of perceived service orientation on the relationship between work family conflict and tax compliance behaviour, while no interacting effect was found between fuel subsidy removal and tax compliance behaviour. The results have practical implications for relevant tax authorities in creating a new paradigm shift that will ensure effective service orientation in the form of tax education and other form of tax services that could go a long way in minimising the tendency of low level of tax compliance.
In today’s world of technology, gamification has become increasingly popular in education. Previous studies have reported that gamified learning enables 21st century students to motivate and engage in academic fields. However, there is a paucity of information on empirical studies on effectiveness of gamified learning in various fields of medicine. This lack of empirical evidence is evident in the varying recommendations for the implementation of gamification in medical education. This research aimed to investigate the effectiveness of gamified learning among undergraduate medical students. This was an quasi-experimental study comparing digital online gamified learning with conventional electronic learning (e-learning) at undergraduate level in medicine. Modified Kirkpatrick evaluation was used to appraise the outcome of educational intervention. The change in pre and post-test score was used to measure cognitive gain. There were twenty-one knowledge and skill assessment questions (twenty multiple choice questions and one objective structured clinical examination question respectively) to assess the knowledge and skill acquisition. The findings from this study revealed that gamified learning is more effective than conventional e-learning in improving ECG diagnostic accuracy while gamified learning is as effective as conventional e-learning for improving ECG interpretation skill.
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.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.