Power and rent-seeking in the second homes tourism market: evidence from selected villages in Iran

Torabi, Zabih-Allah; Hall, C. Michael; Aallam, Zaheer; Mokktari Karchegani, Ali

doi:10.1080/19407963.2023.2282526

Cited by 1 publication

(1 citation statement)

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“…In essence, individuals engaged in rent seeking aim to secure benefits for themselves without contributing to the growth or improvement of the economy [ 33 ]. This behavior can take various forms, including lobbying for favorable regulations, seeking subsidies, or engaging in corrupt practices to gain advantages in the marketplace [ 34 ]. Rent-seeking theory is often used to analyze how such behavior can distort economic efficiency, create inequality, and contribute to corruption within systems where individuals or groups compete for economic advantages through nonproductive means [ 35 ].…”

Section: Literature Reviewmentioning

confidence: 99%

Investigating the dynamics of tax evasion and revenue leakage in somali customs

Nor,

Mohamed

2024

PLoS ONE

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This study aims to investigate the dynamics of tax evasion and revenue leakage in the Somali customs framework, providing insights into the systemic opportunity structures, tax governance deficiencies, and personal incentive structures that facilitate these practices. By applying agency theory and rent-seeking theory, this research seeks to deepen the understanding of the complex relationship between individual motivations and systemic vulnerabilities in exacerbating corruption and tax evasion in a post-conflict governance context. By employing structural equation modeling (SEM) within the ADANCO-SEM analysis framework, this study analyzes primary survey data. This approach allows for a comprehensive examination of the relationships between systemic, governance, and personal factors contributing to corruption and tax evasion. The findings reveal a significant positive relationship between systemic opportunity structures, tax governance deficiencies, and personal incentive structures and the prevalence of tax evasion and corruption. Specifically, systemic opportunity structures were found to significantly influence both tax governance deficiencies and personal incentive structures, highlighting the intertwined nature of these factors in facilitating corrupt practices and tax evasion in Somali customs. This study underscores the urgent need for comprehensive reforms targeting systemic vulnerabilities, enhancing tax governance frameworks, and aligning personal incentives with the public interest. Practical applications include the adoption of advanced technological solutions for improved monitoring and transparency, as well as the development of targeted training programs for customs officials to foster ethical standards and compliance. This research contributes to the existing body of knowledge by providing a unique empirical examination of corruption and tax evasion in the context of Somali customs, a largely underexplored area in the literature. By integrating agency theory and rent-seeking theory, this study offers novel insights into the mechanisms of corruption and tax evasion, highlighting the importance of addressing both systemic and individual factors in combating these issues.

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Section: Literature Reviewmentioning

confidence: 99%