1,720,956 research outputs found
The nexus of quality of the e-tax system, taxpayers’ attitude, multiple mediators, and tax compliance behaviour: A theoretical paper
No full textSeveral works of the extant literature have explored tax compliance behaviour. Some studies invesfigated factors that have a posifive effect on tax compliance behaviour. In contrast, some studies use individual theories, and other empirical studies focus on insfitufional theories to explain tax compliance behaviour. Moreover, some literature has opined that tax compliance behaviour is based on economic factors, while other studies have expounded on social factors. Yet there is a finy debate regarding the probability of amalgamafing both the quality of the e-tax system and attitude towards the e-tax system using mulfiple mediators to explain tax compliance behaviour. This paper advances the model suggesfing that tax compliance behaviour is the result of the interplay of the quality of the e-tax system (employing the IS Success Model) and the attitude towards the e-tax system (arraying the technology acceptance model and the theory of planned behaviour). We suggest that both the quality of the e-tax system and the attitude towards the e-tax system are considerable constructs in expounding on tax compliance behaviour through mulfiple mediators (user safisfacfion and behavioural intenfion)
The Nexus of Quality of the e-tax System, Taxpayers’ Attitude, multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper.
Get PDFSeveral works of the extant literature have explored tax compliance behaviour. Some studies explored that there are factors that have a positive effect on tax compliance behaviour. While some studies use individual theories and other empirical studies focus on institutional theories to explain tax compliance behaviour. Moreover, some works of literature have opined tax compliance behaviour based on economic factors while other studies expounded on social factors. Yet there is a tiny debate regarding the probability of amalgamating both the quality of the e-tax system and attitude towards the e-tax system using multiple mediators to explicate tax compliance behaviour. This paper advances the model suggesting that Tax Compliance Behaviour is the result of the interplay of the quality of the e-Tax System (employing the IS Success Model) and the attitude towards the e-Tax System (arraying the Technology Acceptance Model and the Theory of Planned Behaviour). We suggest that both the quality of the e-tax System and the attitude towards the e-tax system are considerable constructs in expounding tax compliance behaviour through multiple mediators (user satisfaction and behavioural intention)
Influence of e-tax system on tax revenue collection in Tanzania large taxpayers : a prior and posterior analysis
Get PDFPurpose: This paper intended to examine the influence of the
e-tax system on tax revenue collection in Tanzania. --
Design/Methodology/Approach: The study made use of
secondary data gathered in two groups, data from 2006-2011
(prior e-tax system) and 2012-2017 (post e-tax system) was
used. An ex-post-facto research design with paired sample test compared the mean values of the pre and post-e-tax
system to confirm if the observation between the two sets of
mean is zero or significantly different from zero. --
Findings: The results depict that the use of the e-tax system
has positive significant impact on tax revenue generation.
Correspondingly, increase in number of registered large
taxpayers has a positive effect on tax revenue. --
Originality/Value: This study contributes on the awareness
to both large taxpayers and the government, that is, the use of
the e-tax system had an impact on lessening tax compliance
cost and assists the government to collect taxes in cost
efficient ways.peer-reviewe
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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