Economics, Management and Sustainability (E-Journal)
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Employment status and income level as determinants of personal income tax compliance: Evidence from South Africa
No full textAbstract: Purpose. This study examines the influence of demographic factors on personal income tax (PIT) compliance among taxpayers in Mbombela, Mpumalanga, South Africa, to address persistent revenue shortfalls that undermine government fiscal capacity. Methodology. Employing a positivist research philosophy and cross-sectional survey design, the study utilized a random sample of 103 taxpayers from a population of 2,679 registered taxpayers. Data were collected through a structured questionnaire and analyzed using descriptive statistics and multiple regression analysis in SPSS and STATA. The Slippery Slope Framework, Fiscal Exchange Theory, and Political Legitimacy Theory provided the theoretical foundation. Results. Regression analysis revealed that only employment status (β = 0.168, p < 0.001) and monthly income (β = 0.099, p = 0.001) significantly influence tax compliance. Age, gender, educational background, household size, and SARS registration did not demonstrate significant effects (p > 0.05). Descriptive analysis revealed pervasive non-compliance: 60.2% of respondents reported failing to pay all taxes owed, and 62.1% admitted to incomplete income disclosure. Theoretical contribution. This study challenges conventional assumptions regarding demographic determinants of tax compliance, demonstrating that structural factors - particularly PAYE withholding mechanisms - outweigh individual demographic characteristics. The findings support the Slippery Slope Framework’s emphasis on power-based enforcement while highlighting that institutional legitimacy deficits, rather than demographics, drive non-compliance. Practical implications. Results indicate that SARS and policymakers must extend interventions beyond demographic targeting to address institutional legitimacy, perceived fiscal reciprocity, and equitable enforcement. Recommendations include extending PAYE-style withholding to additional income sources, enhancing transparency, and developing sector-specific compliance strategies. Originality/value. This study provides the first systematic empirical analysis of demographic determinants of PIT compliance in Mbombela, Mpumalanga, demonstrating that institutional factors merit greater attention than demographic segmentation in compliance enhancement strategies.
Sustainable Development Goals (SDGs): SDG 16: Peace, Justice and Strong Institutions; SDG 10: Reduced Inequalities; SDG 8: Decent Work and Economic Growt
Measuring organic social media distribution as a sustainable entrepreneurship practice: A protocol for lead generation research in professional services
No full textPurpose. This paper develops a measurement protocol for evaluating organic social media distribution as a resource-efficient alternative to paid advertising in professional service entrepreneurship. Focusing on business coaching, we operationalize how cross-platform short-form video strategies can be measured through sustainability lenses: economic viability, resource efficiency, and labor conditions. Methodology. We synthesize 25+ empirical studies spanning influencer credibility, platform dynamics, and sustainable entrepreneurship. From this synthesis, we construct a field-ready protocol operationalizing four intervention domains: (1) cross-platform posting without paid amplification, (2) standardized identity cues, (3) psychological friction management, and (4) technical production standards. The protocol specifies variable definitions, data collection procedures, fidelity coding rules, and statistical analysis plans. Theoretical contribution. The protocol integrates influencer marketing theory, platform studies, and entrepreneurship research into a unified framework in which content creation functions simultaneously as a distribution mechanism, a trust-building intervention, and a sustainable business practice. By treating organic distribution as economic sustainability question, we extend sustainable entrepreneurship scholarship into the digital creator economy. Practical implications. For entrepreneurs, the protocol translates credibility constructs into measurable behaviors and testable outcomes. For researchers, it provides standardized procedures enabling rigorous field studies examining whether organic strategies generate economically viable lead flows under resource constraints. For educators, it demonstrates how content creation can be taught as core entrepreneurial competency aligned with sustainable business principles.
Sustainable Development Goals (SDGs): SDG 8: Decent Work and Economic Growth; SDG 9: Industry, Innovation and Infrastructur
Applying Keynesian theory to identify determinants of gross regional domestic product: Comparative evidence from Java and Sumatra
Full text linkThis paper analyzes the application of Keynesian theory to identify the determinants of Gross Regional Domestic Product (GRDP) in Java and Sumatra. The study utilizes panel data from 2013 to 2023 across 6 provinces in Java and 10 in Sumatra, employing a fixed effects panel regression to assess the impact of regional expenditure, FDI, DDI, and local taxes on GRDP. Findings reveal that all variables significantly affect GRDP in Java, while in Sumatra, FDI does not have a significant effect. Java demonstrates a more substantial impact of regional expenditure and investment on economic growth than Sumatra. This research extends the empirical application of Keynesian theory to the regional context in Indonesia, highlighting structural differences in economic drivers between Java and Sumatra. The results suggest that policy interventions in Sumatra should focus on enhancing infrastructure and investment climate to improve the effectiveness of FDI and government spending.
Sustainable Development Goals (SDGs): SDG 8: Decent Work and Economic Growth; SDG 10: Reduced Inequalities; SDG 17: Partnerships for the Goal
Photo‑redox flow batteries as a promising pathway to sustainable energy storage: Case studies of Morocco and Poland
Full text linkPurpose. The paper examines how photo-redox flow batteries can support a sustainable energy transition in Morocco and Poland by simultaneously harvesting and storing solar energy, thereby reducing dependence on fossil fuels and mitigating the intermittency of renewables. Methodology. The study combines a review of national energy policies and renewable energy targets with a comparative techno-economic assessment of photo-redox flow battery deployment scenarios in both countries, focusing on system performance, grid integration, and long-term sustainability indicators. Results. The findings show that photo-redox flow batteries can significantly increase the share of solar energy in national power mixes, improve grid stability, and lower lifecycle emissions compared to conventional storage and fossil-based generation, with particularly strong gains under high-renewables scenarios for Morocco and coal-replacement pathways for Poland. Theoretical contribution. The paper extends the emerging literature on next-generation energy storage by conceptualizing photo-redox flow batteries as a dual harvest–store technology and by linking their deployment to macro-level energy security, decarbonization, and resilience outcomes in middle-income and coal-dependent economies. Practical implications. The results provide policymakers and energy planners with evidence-based guidance on integrating photo-redox flow batteries into national energy strategies, including indicative design parameters, investment priorities, and regulatory measures to accelerate clean energy deployment while managing economic and geopolitical risks.
Sustainable Development Goals (SDGs): SDG 7: Affordable and Clean Energy; SDG 9: Industry, Innovation and Infrastructure; SDG 13: Climate Actio
Enhancing sustainability in Nigerian agricultural supply chains through fair trade practices
Full text linkNigeria's agricultural sector, contributing 22.7% to GDP and employing over 70% of the population, faces critical sustainability challenges that directly impact multiple UN Sustainable Development Goals. This study evaluates fair trade practices as a comprehensive management strategy for enhancing sustainability across Nigerian agricultural supply chains, addressing the persistent challenges smallholder farmers face, including market volatility, environmental degradation, and social inequity.
Purpose: This research aims to assess the transformative potential of fair trade mechanisms in achieving sustainable agricultural supply chain management in Nigeria, specifically focusing on policy frameworks and governance structures that support SDG implementation.
Methodology: A systematic literature review was conducted, analyzing 45 peer-reviewed studies, policy documents, and case studies from fair trade initiatives across sub-Saharan Africa. The analysis employed a triple-bottom-line framework to evaluate economic, environmental, and social sustainability dimensions within supply chain management contexts.
Results: Fairtrade implementation demonstrates significant potential for sustainable supply chain transformation through: (1) price stabilization mechanisms reducing farmer income volatility by up to 40%; (2) environmental stewardship practices that decrease chemical inputs by 35% while improving soil health; (3) social empowerment initiatives that increase women's participation in decision-making by 60%. However, critical barriers include certification costs (averaging $2,000-5,000 per cooperative), inadequate infrastructure investment (less than 15% of rural areas have adequate storage facilities), and limited government policy support.
Theoretical contribution: This study advances supply chain sustainability theory by proposing an integrated fair trade-governance framework specifically designed for developing economies, linking microeconomic farmer decisions with macroeconomic policy outcomes in pursuit of SDG targets1.
Practical implications: The research provides actionable policy recommendations for Nigerian policymakers, including establishing government-subsidized certification programs, creating public-private partnerships for infrastructure development, and integrating fair trade principles into national agricultural policies. These findings offer a replicable model for other sub-Saharan African countries pursuing sustainable agricultural transformation
A dual-phase financial strategy for sustainable customer loyalty: Integrating fixed deposits and voucher systems in Sri Lankan supermarket retail
Full text linkThis study develops and evaluates an innovative dual-phase customer loyalty strategy for Sri Lankan supermarkets, integrating fixed deposit investments with voucher-based reward systems to enhance both customer engagement and sustainable business profitability during festive seasons. The research employs a mixed-methods approach, combining financial modelling using the EBITDA framework, customer surveys (n = 250) to analyse spending patterns, and a hypothetical case study with 1,000 participants to assess the strategy's viability during Christmas 2023. The dual-phase model generated projected returns of Rs. 19,135,035.44 from fixed deposits (a 6.3% gross profit margin) and a Rs. 1,113 markup profit per voucher participant, resulting in an overall EBITDA gross profit of Rs. 2,248,035.44 for 1,000 participants. The study contributes to retail management literature by proposing a novel integration of customer investment programs with loyalty systems, extending existing loyalty program theory to emerging market contexts and seasonal retail dynamics. The framework provides retail managers with a structured approach to capitalise on seasonal demand while building long-term customer relationships, particularly applicable to emerging markets where traditional loyalty programs may be insufficient.
Sustainable Development Goals (SDGs): SDG 8: Decent Work and Economic Growth; SDG 9: Industry, Innovation, and Infrastructure; SDG 12: Responsible Consumption and Productio
Digital technologies and sustainability performance in Dubai’s retail sector: A mixed-methods analysis of AI, IoT, and blockchain adoption
Full text linkPurpose: This study examines the extent to which digital technologies - including artificial intelligence (AI), Internet of Things (IoT), blockchain, and predictive analytics - contribute to sustainability outcomes in Dubai's retail sector. Methodology: A mixed methods approach was employed. Quantitative data were collected from 100 retail professionals in Dubai's retail industry and analysed through Pearson's correlation, Chi-square, Friedman, and Spearman tests. Comparative case studies of five international retailers (IKEA, Inditex/Zara, Tesco, Carrefour, and Unilever) contextualised survey findings. Results: The analysis reveals a strong positive correlation between technology adoption and sustainability performance (r = 0.823, p < 0.001). Integration complexity (84%) and workforce skill gaps (79%) constitute the most significant barriers. Case evidence substantiates the effectiveness of phased implementation approaches, employee training investments, and blockchain-enabled traceability systems. Contribution: The research extends the Technology-Organisation-Environment framework to Gulf economies, demonstrating that technology adoption is driven by consumer and competitive forces rather than regulatory compliance. Practical implications address retailer and policy responses facilitating digital transformation aligned with UN Sustainable Development Goals (SDG 9, SDG 12, SDG 17).
Sustainable Development Goals (SDGs): SDG 9: Industry, Innovation and Infrastructure; SDG 12: Responsible Consumption and Production; SDG 17: Partnerships for the Goal
Industria mobilis: Integrating cyber-physical systems, data fusion, and autonomous robotics in Slovak Industry 4.0
Full text linkResearch Background: Globalisation and rapid technological change are reshaping manufacturing and trade. Industry 4.0, underpinned by cyber-physical production systems, the Internet of Things (IoT), and artificial intelligence, is pivotal to this transformation. In Slovakia, the automotive sector is a national export pillar, while small and medium enterprises (SMEs) underpin the economy. Recent studies have separately examined advanced vision and sensing in automotive production, wireless networks and smart manufacturing for export growth, and barriers to AI and robotics adoption in SMEs. However, an integrated analysis of how these digital innovations collectively drive Slovak Industry 4.0, spanning both the automotive value chain and SME contexts, is lacking. Purpose of the article: This article consolidates and extends findings from three prior manuscripts to provide a unified, in-depth examination of Industry 4.0 applications in Slovakia. We analyse how computer vision, remote sensing, and data fusion enhance automotive manufacturing and supply chains; how wireless and cyber-physical systems accelerate export value-add; and how machine intelligence and autonomous robotics address SMEs’ operational gaps. The goal is to deepen the analysis of digital transformation in Slovak industry, identify synergies and shortfalls, and propose strategic directions. Methodology: We conducted a comprehensive secondary data analysis and case study synthesis. Data sources included governmental and EU statistics, industry reports, and prior survey data. We re-examined datasets from all three studies, including Slovak export and value-added statistics, foreign direct investment (FDI) structures, and automobile manufacturer supply-chain data, combining statistical and visual analysis techniques. Graphical analytics from the previous case study of PSA Group Slovakia were retained (supply-chain graphs for Citroën C3 and Peugeot 208 vehicles), and new charts were created from the same data (e.g., bar charts of FDI by sector and country). All original tables and figures are preserved for reference. We also synthesised qualitative insights from literature reviews across global value chains, Industry 4.0 frameworks, and SME adoption studies. Findings and value added: The analysis reveals that advanced sensing, AI, and network technologies can substantially raise Slovakia’s export value-added. In the automotive sector, Industry 4.0-driven computer vision and IoT platforms are integral to smart factories and connected vehicle networks. Slovakia ranks second in added value for key car models, but its national R&D base lags, threatening future competitiveness. Wireless networks and cyber-physical systems are shown to accelerate high-value exports, particularly in the automotive sector, but Slovakia’s integration level (DESI index) is moderate. For SMEs, deep learning and robotics promise process optimisation, but financial and skills gaps hinder adoption. Notably, the lack of skilled labour is cited as a more critical barrier than financing for SMEs. This synthesis highlights that combining Industry 4.0 elements, from autonomous vision and data fusion in cars to smart manufacturing networks, can generate new sources of competitiveness, but requires coordinated investment in R&D, workforce development, and supportive innovation policies. The value of this contribution is an original, holistic framework linking Industry 4.0 technologies with value chain enhancement in the Slovak context, along with concrete policy and managerial recommendations (e.g., establishing an “Intelligent Industry Platform” and targeted innovation incentives).
Sustainable Development Goals (SDGs): SDG 7: Affordable and Clean Energy; SDG 9: Industry, Innovation and Infrastructure; SDG 13: Climate Actio
Determinants of electricity consumption in South Africa: Insights from linear and nonlinear modeling approaches
Full text linkPurpose: This study investigates the determinants of electricity consumption in South Africa, focusing on economic, demographic, and energy-related factors from 1980 to 2023.
Methodology: The study employs linear models (Dynamic Ordinary Least Squares and Canonical Cointegrating Regression) and a nonlinear Threshold Autoregressive (TAR) model to analyze the relationships between electricity consumption and its determinants.
Results: Economic growth, electricity prices, and income per capita are found to be positive determinants of electricity consumption, while population growth and inflation exhibit negative relationships. The TAR model reveals asymmetric effects of these determinants across different income regimes.
Theoretical contribution: This study extends the literature on electricity consumption determinants in developing countries by incorporating both linear and nonlinear modeling approaches, providing a more comprehensive understanding of the complex relationships involved.
Practical implications: The findings inform policymakers and energy stakeholders in South Africa on effective strategies for managing electricity demand, promoting energy efficiency, and addressing the ongoing challenges in the electricity sector.
Sustainable Development Goals (SDGs): SDG 7: Affordable and Clean Energy; SDG 9: Industry, Innovation and Infrastructur
The relevance of institutional quality as a transmission channel for digital financial inclusion: Evidence from African economies and implications for sustainable development
Full text linkPurpose: This study examines whether institutional quality is an effective transmission channel between digital financial literacy and financial inclusion in African economies, with implications for sustainable development goals related to poverty reduction and economic inclusion.
Methodology: The research employs principal component analysis to construct a financial inclusion index and applies system Generalized Method of Moments (GMM) estimation techniques to analyze panel data from 41 African economies (7 emerging, 26 frontiers, and 8 fragile) from 2004 to 2022.
Results: Financial inclusion in Africa is more responsive to access indicators (ATMs and internet banking) than penetration and usage indicators. While the direct impacts of digital finance and institutional quality on financial inclusion show ambiguous results, their interaction demonstrates a significant positive effect, indicating that institutional quality successfully moderates digital finance's impact on financial inclusion.
Theoretical Contribution: The study extends existing financial inclusion theory by identifying institutional quality as a critical transmission mechanism that can transform potentially negative effects of digital finance into positive outcomes for financial inclusion in developing economies.
Practical Implications: Findings suggest that African policymakers should prioritize institutional development alongside digital financial education to effectively leverage digital finance for inclusive growth, supporting sustainable development goals for reducing inequality and promoting economic participation.
Sustainable Development Goals (SDGs): SDG 1: No Poverty; SDG 8: Decent Work and Economic Growth; SDG 9: Industry, Innovation and Infrastructure; SDG 10: Reduced Inequalitie