Effects of taxation on social innovation and implications for achieving sustainable development goals in developing countries: A literature review

Kouam, Jean; Asongu, Simplice

doi:10.1016/j.ijis.2022.08.002

Cited by 14 publications

(5 citation statements)

References 93 publications

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“…This is particularly true in nations characterised by non-specialized economic sectors and inept tax administrations (Taufik et al, 2022). Granting research bodies with particular resources would be more advantageous for the government in this scenario (Kouam & Asongu, 2022). In their work, Borras and Edquist (2019) have expressed similar views on the importance of a comprehensive innovation policy.…”

Section: Economic Implicationmentioning

confidence: 99%

Examining Grassroot Innovation: A Case Study of the Curry Puff Maker Machine Project from a Socioeconomic Perspective

Muhamat,

Abd Rashid,

Yusri

et al. 2024

IMBR

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Grassroots innovation is a customised innovation programme aimed at empowering the community by demonstrating creativity, resourcefulness, and technological proficiency to tackle issues that impact their daily life. Yayasan Inovasi Malaysia (YIM) is a prominent institution in Malaysia that serves as an anchor for this endeavour. This study examines a project that was awarded an innovation grant to produce curry puff makers and distribute the machines to individuals from marginalised demographics, including single moms, handicapped individuals, and others. The methodology of research for this study involves using a qualitative method, namely a descriptive case study approach, to engage with the grant recipient. The feedback was evaluated using thematic techniques. The project has successfully achieved its objectives across the four examined categories: social, economic, environmental, and technological adoption.

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Section: Economic Implicationmentioning

confidence: 99%

Examining Grassroot Innovation: A Case Study of the Curry Puff Maker Machine Project from a Socioeconomic Perspective

Muhamat,

Abd Rashid,

Yusri

et al. 2024

IMBR

View full text Add to dashboard Cite

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“…This, in turn, stifles economic growth by discouraging innovation and job creation. It is crucial to consider these factors and their potential consequences, as highlighted in the literature, in order to ensure a transparent and conducive tax environment that fosters sustainable economic development (Çera et al 2019;Kiser and Karceski 2017;Kouam and Asongu 2022).…”

Section: Trust Can Mediate the Relationship Between Respectful Treatm...mentioning

confidence: 99%

“…Its synergy with taxation forms a pivotal axis within the economic framework. Tax policies shape incentives for entrepreneurs, accentuating their ventures' risks and rewards (Eliakis et al 2020;Kouam and Asongu 2022). Holcombe's work highlights the link between entrepreneurial activities and economic expansion.…”

Section: Trust Can Mediate the Relationship Between Respectful Treatm...mentioning

confidence: 99%

Building Trust and Enhancing Tax Compliance: The Role of Authoritarian Procedures and Respectful Treatment in Indonesia

Prastiwi

Diamastuti

2023

JRFM

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This study delves into the impact of tax collection behavior on tax compliance among individual taxpayers in Indonesia, with a specific focus on two distinct behaviors: respectful treatment and authoritarian procedures. The research employs a cross-sectional survey method, targeting the population of individual taxpayers registered at the Regional Tax Office of East Java I. The sample size of 400 was selected through random sampling. Attitudes, opinions, and perceptions regarding tax collection behavior were measured using a Likert scale. Tax officials’ conduct was categorized as either respectful treatment or authoritarian procedures. The research employed Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) software to assess the outer model. Hypothesis testing was conducted to scrutinize the relationship between tax collection behavior and taxpayer compliance. The study’s results indicate that respectful treatment positively influences compliance, whereas the utilization of authoritarian procedures leads to an increase in tax non-compliance. Notably, trust emerged as a mediating factor within this relationship. The findings underscore the crucial role of tax officials in cultivating trust with taxpayers by demonstrating respect, upholding integrity, and executing their responsibilities transparently and equitably. By fostering an environment of trust, tax compliance can be bolstered, fostering a collaborative approach that aids taxpayers in fulfilling their tax obligations.

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“…Mensah, 2019). These theories will be used as a foundation for analyzing the intersection between Islamic economics and sustainable development, as well as for formulating relevant policy recommendations (Harahap et al, 2023;Kouam & Asongu, 2022).…”

Section: Introductionmentioning

confidence: 99%

Exploring the intersection of islamic economics and sustainable development: Challenges, opportunities, and policy implications

Abbas,

Aravossis

2024

SeEk

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This study investigates the convergence of Islamic economics and sustainable development, with the objective of identifying obstacles, prospects, and policy ramifications for incorporating Islamic principles into development initiatives. By conducting an extensive examination of literature, case studies, and expert viewpoints, significant conclusions arise, emphasizing the significance of enhancing financial institutions that adhere to Islamic principles, utilizing zakat and waqf funds for sustainable initiatives, and advocating for inclusive financial accessibility. Furthermore, the study highlights the importance of social justice, community empowerment, and investments in green infrastructure within the context of Islamic economics. The study provides a practical framework for policymakers and practitioners who want to adopt a comprehensive and inclusive approach to development. It contributes to the advancement of the discussion on sustainable development by integrating many perspectives and alternative economic models. Nevertheless, there are restrictions due to limitations in data accessibility and variances in the effectiveness of implementation in different contexts. Future research should prioritize doing empirical validation and longitudinal studies to evaluate the enduring effects of incorporating Islamic economics ideas into sustainable development initiatives in various situations. By utilizing the knowledge derived from this research, individuals with a vested interest can collaborate to construct communities that are more robust, fair, and environmentally sustainable, in accordance with both Islamic ideals and global development objectives.

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Effects of taxation on social innovation and implications for achieving sustainable development goals in developing countries: A literature review

Cited by 14 publications

References 93 publications

Examining Grassroot Innovation: A Case Study of the Curry Puff Maker Machine Project from a Socioeconomic Perspective

Examining Grassroot Innovation: A Case Study of the Curry Puff Maker Machine Project from a Socioeconomic Perspective

Building Trust and Enhancing Tax Compliance: The Role of Authoritarian Procedures and Respectful Treatment in Indonesia

Exploring the intersection of islamic economics and sustainable development: Challenges, opportunities, and policy implications

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