Promoting female economic inclusion for tax performance in Sub-Saharan Africa

Asongu, Simplice; Adegboye, Alex; Nnanna, Joseph

doi:10.1016/j.eap.2020.11.010

Cited by 42 publications

(33 citation statements)

References 77 publications

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“…Lastly, PTRP indicators involve implementation and effectiveness aspects, where implementation elements include the occurrence and frequency of reassessment and the preparation to conduct a reassessment ( Local Government Act, 1976 ; Eom et al, 2017 ). The effectiveness aspect incorporates the equity and uniformity of assessment, act compliance, tax collection impact, cost and tax burden ( Local Government Act, 1976 ; Mehta and Giertz, 1996 ; Cornia and Walters, 2005 ; Eom et al, 2017 ; Asongu et al, 2021 ). In the questionnaire, the respondents were told to indicate their level of agreement with certain given statements to obtain feedback on the constructs of the research framework.…”

Section: Methodsmentioning

confidence: 99%

Intellectual capital and property tax reassessment performance of local authorities: The interrelationships analysis

Senawi

Osmadi

2022

Front. Psychol.

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Malaysia’s property tax reassessment practices have recently revealed a previously hidden phenomenon that insufficient numbers of local authorities had undertaken a revaluation. The situation raises the question of what causes variations in property tax reassessment performance and which factors contribute to these variations. Hence, this study investigates the role of intellectual capital (IC) and its components in property tax reassessment performance among Malaysian local authorities. Data were collected using structured questionnaires from a sample of 155 officers from local authorities operating in West Malaysia. Structural equation modelling (SEM) was employed to examine the hypotheses using the SmartPLS 4.0.8.2 version of the partial least squares technique. The analysis results demonstrate that only relational capital significantly affects property tax reassessment performance, whereas human and structural capital have no equivalent relationship. Intriguingly, significant interrelationships were observed among the components of IC. The research model adds theoretical value to the discourse of organizational psychology, knowledge management, and property tax reassessment management. The significant positive relationship on relational capital resulting from this research indicates that the multiple stakeholder’s behaviours impacted reassessment work. This study offers practical managerial implications for the related parties: local authorities, public institutions and other stakeholders. The findings will change the manager’s behaviour in realizing the importance of IC and making effective strategies to improve their property tax reassessment performance.

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Section: Methodsmentioning

confidence: 99%

Intellectual capital and property tax reassessment performance of local authorities: The interrelationships analysis

Senawi

Osmadi

2022

Front. Psychol.

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“…Prior GMM-centric literature has established five basic justifications for adopting GMM estimator in the literature (Asongu, 2019;Asongu, Adegboye, & Nnanna, 2021;Asongu, Adegboye, Ejemeyovwi, et al, 2021). These factors are discussed with no priority: (i) The number of cross-sections (i.e., N) must exceed the number of corresponding periods.…”

Section: Methodsmentioning

confidence: 99%

Taxing Africa for Inclusive Human Development: The Mediating Role of Governance Quality

Adegboye

Erin²,

Asongu

2021

SSRN Journal

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“…In order to estimate the dynamic panel data, this study employs the Generalized Method of Moments (GMM) initially proposed by [95,96]. According to extant GMM literature [97,98], the fundamental reasons for this strategy include (i) in this review, the number of chosen countries (N) is considerably more than the quantity of cycles in each cross-segment region (T). The N > T conditions required for the use of the tool are then satisfied.…”

Section: Dynamic Strategiesmentioning

confidence: 99%

The Relevance of Financial Inclusion on Sustainable Economic Growth in Sub-Saharan African Nations

et al. 2021

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The primary concern of this examination is to systematically survey the importance of inclusive access to finance on the growth in terms of the economy in 48 sub-Saharan African (SSA) sovereign states with periodicity from 1995 to 2017. This study reports the results using both static and dynamic estimation techniques. For consistency, the baseline finding of the study estimation is based on the Generalized Method of Moments (GMM) system GMM. This article finds that there is a complimentary association between the present degree of inclusiveness of finance and economic advancement in SSA. The suggestion deduced in this examination is that programs with the plan of comprehensive financing ought to be custom fitted to the agricultural segment of the economy to encourage more economic opportunities for development in a sustainable manner.

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Promoting female economic inclusion for tax performance in Sub-Saharan Africa

Cited by 42 publications

References 77 publications

Intellectual capital and property tax reassessment performance of local authorities: The interrelationships analysis

Intellectual capital and property tax reassessment performance of local authorities: The interrelationships analysis

Taxing Africa for Inclusive Human Development: The Mediating Role of Governance Quality

The Relevance of Financial Inclusion on Sustainable Economic Growth in Sub-Saharan African Nations

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