1,720,964 research outputs found
Self inflicted wounds: Financial crime and judicial system in a semi-authoritarian Zimbabwe
No full textThere is a wealth of literature that describes and theorizes about the practices of economic and financial crime in the Global North and South, but little research has been done to explore the perspectives of other stakeholders on the growing trend of these crimes and the efficacy of the judicial system in semi-autocratic Zimbabwe. There is a paucity of research on the perspectives of opposition politicians, civic society, human rights lawyers, and journalists on the state of Zimbabwe’s judicial system in dealing with the incidences of financial crimes in a post-coup era, despite the large body of literature on the destructive effects of such crimes on the economy and economic development in Zimbabwe. This study fills this lacuna by examining whether the current judicial system could genuinely deter serious financial crimes or rather encourage their occurrence. This paper focused on analyzing and evaluating the status quo of the judicial system with respect to the existence of financial crimes in Zimbabwe. The article is based on in-depth qualitative interviews with key statekeholders. The findings indicate that the judicial system is captured and biased, as evidenced by the low percentage of convicted individuals with a high profile or elite individuals. The article argues that demilitarization and depoliticization of the judiciary system can be steps towards ‘fencing off’ state intrusion and removing financial crime in Zimbabwe. The results of the data analysis inspired the development of an all-inclusive judiciary structure meant to improve the fairness of the current criminal justice system
AN EVALUATION OF TAX AUTHORITIES’ RESPONSE TO TAX NONCOMPLIANCE: EVIDENCE FROM BOTSWANA
Get PDFThis study critically examines the reforms implemented by the Botswana Unified Revenue Service in addressing tax noncompliance, focusing on their influence on taxpayer behaviour. Tax noncompliance, encompassing both evasion and avoidance, poses a significant challenge globally, particularly in terms of impacting revenue collection in developing nations and necessitating an analysis of international responses. Employing a qualitative approach, this research utilised face-to-face interviews and focus group discussions with taxpayers and educators to gauge perceptions of compliance strategies and their effects on voluntary compliance. The findings indicate that reforms by the Botswana Unified Revenue Service have substantially increased tax revenue and increased voluntary compliance, reflecting a shift in taxpayer attitudes from justifying noncompliance to viewing tax payments as moral obligations. The findings underscore the importance of perceived government efficacy and transparency in shaping taxpayer attitudes. This approach highlights the critical role of effective public service delivery in promoting responsible taxpaying behaviour and enhancing overall tax compliance.
This study elucidated the multifaceted strategies employed in addressing tax noncompliance and their resultant impact on taxpayer behaviour. While substantial progress has been made in promoting tax compliance, adopting digital tools presents a promising avenue for further advancing tax compliance.
JEL classification: H20, H25, H71.
Article History: Received: 23 April 2025; Reviewed: 9 June 2025; Accepted: 20 June 2025; Available online: 27 June 2025.
A framework for digitalising tax revenue collection for the informal economic sphere in Zimbabwe
No full textThe paper proposes a novel framework for digitalising tax revenue for the Zimbabwe's informal economic sphere. The study addresses the pressing chalelnge of informal economy taxation, indetifying the absence of a modern (or contemporary) tax framework as a critical catalyst for this study. The purpose of the study was to to devise an innvovative framework tailored to improve tax revenue collection efficiency from the informal economic sector in Zimbabwe. Employing a mixed method approach deemed effective complex subject, data were gathered through structured questionnaire and in-depths interviews. The findings of this study reveals that the existing presumptive tax system is ineffective and insignificantly contributing to the treasury. Based on the results, the study developed a comprehensive contempoary framework designed specifically for tax revenue collection from the informal economic sphere in Zimbabwe. The study, therefore, advocates for the adoption of the proposed framework to streamline tax collection processes within the informal economy, thereby bolstering economic growth and inclusivity. The study aims to tackle the challenges of tax revenue generation in the informal sector by developing a digital framework to enhance efficiency, transparency, and compliance. By facilitating easier registration and compliance for informal businesses, the study seeks to boost national revenue, promote economic growth, improve governance, and empower local tax authorities, ultimately transforming Zimbabwe's tax landscape
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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