Search Results (78)

Governments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues. This study investigates whether financial technology (FinTech) adoption can reduce this under-reporting among tourism SMEs in Greece—an economy with high seasonal spending and a persistent shadow economy. This is the first micro-level empirical study to examine how FinTech tools affect VAT compliance in this sector, offering novel insights into how technology interacts with behavioral factors to influence fiscal behavior. Drawing on the Technology Acceptance Model, deterrence theory, and behavioral tax compliance frameworks, we surveyed 214 hotels, guesthouses, and tour operators across Greece’s main tourism regions. A structured questionnaire measured five constructs: FinTech adoption, VAT compliance behavior, tax morale, perceived audit probability, and financial performance. Using Partial Least Squares Structural Equation Modeling and bootstrapped moderation–mediation analysis, we find that FinTech adoption significantly improves declared VAT, with compliance fully mediating its impact on financial outcomes. The effect is especially strong among businesses led by owners with high tax morale or strong perceptions of audit risk. These findings suggest that FinTech tools function both as efficiency enablers and behavioral nudges. The results support targeted policy actions such as subsidies for e-invoicing, tax compliance training, and transparent audit communication. By integrating technological and psychological dimensions, the study contributes new evidence to the digital fiscal governance literature and offers a practical framework for narrowing the VAT gap in tourism-driven economies. Full article

This study evaluates the impact of digital systems and IT audit frameworks on tax performance and integrity within tax administrations. Using international data from organizations like the World Bank, OECD (Organisation for Economic Co-operation and Development), and IMF (International Monetary Fund), the research examines the relationship between tax revenue as a percentage of GDP, digital infrastructure, corruption perception, e-government development, and cybersecurity readiness. Quantitative analysis, including correlation, regression, and clustering methods, reveals a strong positive relationship between digital maturity, e-governance, and tax performance. Countries with advanced digital governance systems and robust IT audit frameworks, such as COBIT, tend to show higher tax revenues and lower corruption levels. The study finds that e-government development and anti-corruption measures explain over 40% of the variance in tax performance. Cluster analysis distinguishes between digitally advanced, high-compliance countries and those lagging in IT adoption. The findings suggest that digital transformation strengthens fiscal integrity by automating compliance and reducing human contact, which in turn mitigates bribery risks and enhances fraud detection. The study highlights the need for adopting international best practices to guide the digitalization of tax administrations, improving efficiency, transparency, and trust in public finance. Full article

In April 2018, South Africa became the first African country to implement a Health Promotion Levy (HPL) on sugar-sweetened beverages (SSBs). This study assessed sugar tax awareness among rural-based university students and involved 342 participants, with an additional 10% to account for attrition. However, only 257 students, randomly selected from six university residences at the University of Venda, reported consuming SSBs. Systematic sampling determined the room selection, and the data was collected through an interviewer-administered questionnaire (8–28 October 2022). A knowledge questionnaire assessed the students’ understanding of the sugar tax. The results showed that 65.8% purchased SSBs five to six times a week, while 41.2% spent over R200 monthly on these beverages. The results showed that students had limited awareness and little perception of the sugar tax, reflecting a broader knowledge gap. Their negative behaviors toward sugar-sweetened beverages indicated that changing their consumption patterns would be challenging. Raising public awareness through taxation is widely recognized as an effective obesity prevention strategy, but misinformation, negative perceptions, and pessimistic attitudes may contribute to continued high consumption. Full article

Design is one of the newer concepts emerging in tourism research. This study provides an empirical examination of the way tourism-related community place qualities influence residents’ place value. Using a mail survey of residents in a community tourism planning process for sustainability, data were collected on perceptions regarding place qualities (community design features) and evaluations of place value (quality of life). The Place Value Framework was applied to guide the measurement of concepts and analysis. Data were collected using a mail survey of community residents from the tax assessor’s database of those who owned a house, with a final sample of 376. Data were analyzed using principal component factor analysis and MANOVA. The results support a relationship between residents’ perceptions about place qualities in their community and evaluation(s) of place value. The Tourism Place Value Framework has the potential to be applied in other research contexts. Investments in new or modified place qualities can be considered by researchers and communities to influence positive, neutral, or negative resident evaluations of place value. Full article

Land mobility, particularly in the agricultural sector, is a critical factor for rural development and the maintenance of the supply chain. In the EU, the dominant form of agricultural land mobility is succession. This study examines the impact of formal and informal institutional factors on land mobility and the development of the agricultural sector in Greece, emphasizing their role in shaping succession and land mobility processes. This research introduces an innovative approach by analyzing both formal (legislation, EU policies, taxation) and informal (cultural ties, family traditions) institutional factors that influence land mobility. Within this framework, this study explores the attitudes, perceptions, and behaviors of farmers, acknowledging that the institutional environment—shaped by both official regulations and informal norms, often expressed by the family head—may influence younger family members to adopt similar behaviors and practices. It also highlights the impact of ineffective and underdeveloped formal and informal institutions, providing policymakers and young people seeking to engage in agriculture with a valuable guide. The methodology is based on qualitative research, using semi-structured interviews with 21 members of farming families to capture views, perceptions, and experiences related to land mobility. The findings highlight several major barriers, including fragmented land ownership, emotional attachment to inherited land, bureaucratic obstacles, and high tax burdens. At the same time, shifting attitudes among younger generations are evident, as they adopt a more entrepreneurial mindset in land management. The results point to an urgent need for institutional reforms, such as completing the land registry, simplifying land transfer procedures, and promoting land consolidation policies. Overall, this exploratory study underscores the need for increased research attention to the formal and informal institutional elements that influence rural economic and structural development through land mobility, providing important insights for policies aimed to enhance land mobility and ensure the sustainable development of the agricultural sector. Furthermore, it provides valuable input for understanding and addressing challenges such as family traditions, emotional attachments to inherited land, and land mobility. Full article

This study investigates tax compliance patterns among individuals in Romania through a survey-based approach, aiming to comprehend factors influencing taxpayers’ behavior, including perception towards taxation, ethics, evasion, and public awareness. The insights garnered can inform policy decisions to enhance compliance rates. Additionally, it contributes to the tax compliance literature by examining unique Romanian context factors. The study delves into taxpayers’ opinions to discern specific views and behaviors within broader societal and economic transformations. A questionnaire was developed and administered online from April to June 2023, with a sample size of 185 respondents. A logistic regression model was constructed using the collected data to analyze the effects on tax compliance. The findings suggest that individuals comply with tax obligations when they perceive their contributions enhance public services and when the tax system aligns with their preferences. Surprisingly, a higher education level correlates with lower tax compliance, emphasizing the importance of targeted interventions and educational campaigns. This underscores the necessity for effective communication about the societal benefits of paying taxes. Policymakers should tailor awareness campaigns to inform higher-educated individuals about the significance of tax compliance and its impact on public goods. This ensures a more informed populace and promotes voluntary compliance with tax regulations. Full article

Based on the significance of AI adoption in the accounting field, this study intends to investigate its impact on the accounting profession; specifically on the efficiency and quality of financial data, financial fraud detection and tax filings, and work activities and skill requirements of accountants. A quantitative method was employed, and a questionnaire was sent to a purposive sample of 454 accountants. The results confirm that AI adoption in accounting significantly enhances the efficiency and quality of financial data, positively influences financial fraud detection and tax filings, and alters work activities and skill requirements within the accounting profession. These results highlight the transformative role of AI in modern accounting practices. Notably, the study incorporates demographic variables such as age and experience, uncovering their mediating influence on perceptions of AI’s impact. Conducted in Lebanon, a developing country facing economic and political instability, the research provides valuable contextual insights into AI adoption under challenging conditions. This study contributes to the literature by empirically demonstrating AI’s transformative role in accounting, offering both theoretical advancements and actionable recommendations for professionals aiming to harness AI for improved performance and innovation. Full article

This study examines compliance behavior in the context of environmental tax policies, highlighting the essential role that these policies play in achieving the objectives of the Sustainable Development Goals (SDGs). Environmental taxes are crucial instruments for reducing environmental damage and increasing energy efficiency. Nevertheless, taxpayer compliance, which is impacted by several variables, including social acceptability, regulatory quality, and perceptions of fairness, is a key component of these policies’ efficacy. In contrast to earlier research, which frequently concentrated on certain kinds of tax or discrete policy mechanisms, this study takes a broad approach, looking at a range of environmental taxation instruments. Emerging trends, significant factors influencing compliance behavior, and noteworthy contributions from eminent authors and organizations are all identified via bibliometric and scientometric analyses. To create fair and effective environmental tax policies, interdisciplinary approaches and international collaboration are required. Along with presenting policies to improve environmental regulation compliance, this study offers insightful advice for businesses that can help them innovate toward sustainability and adjust to shifting policy. It also provides a solid theoretical base for future researchers by highlighting important areas that require more investigation, especially when it comes to the wider effects of environmental taxes on various industries. Full article

Background/Objectives: Numerous national programs have been launched to enhance public health in Saudi Arabia, primarily aiming to promote healthy lifestyles through regular physical activity and a balanced diet. However, there is a lack of studies assessing the effectiveness and utilization of these initiatives. This study aimed to evaluate the perceived effectiveness and utilization of health promotion initiatives and identify the associated factors. Methods: A population-based cross-sectional study was conducted among adults (aged > 18 years) in Saudi Arabia using an online questionnaire through a convenient sampling approach. The questionnaire comprised three sections: sociodemographic data, medical history, and health promotion initiatives. An adjusted analysis was conducted using ordinary least squares (OLS) regression. Results: A total of 999 participants completed the survey. Walking paths emerged as the most perceived effective initiative, while labeled caloric menus were the most utilized. Perceptions of walking paths varied by age and health status; individuals aged 25–44 and lower-income groups viewed them less favorably. In contrast, those in good health found them more effective. Perceptions of calorie-related information on menus differed according to health status. Saudis perceived taxes on soft drinks less favorably than non-Saudis. Regionally, the western region favored fresh juice options compared to the East. The utilization of walking paths was higher among married individuals and those without chronic conditions, while the consumption of soft drinks was significant among younger and extremely obese individuals. Conclusions: The study revealed diverse perceptions and utilization patterns regarding health promotion initiatives among various demographic and socioeconomic groups, emphasizing the need for tailored strategies to enhance their effectiveness across populations. Full article

As part of its plan to transition to an energy secure and environmentally sustainable future, Canada has had a national carbon pricing system since 2019. When first introduced, the $20 (‘$’ refer to Canadian dollars (CAD) in this paper) per tonne price was widely accepted by most Canadians and seen as a way of helping Canada meet its emissions reduction pledges made at the 2015 United Nations Climate Change Conference (COP 21) in Paris. The Canadian system is novel in that it both charges consumers for their emissions and reimburses them for their expected emissions; this is intended to raise awareness of their emissions and encourage those who can afford to opt for lower-emissions energy services to do so. By 2023, the combination of the carbon price reaching $65 per tonne and the post-pandemic economic slowdown was seized on by numerous politicians as a way of pushing back against the carbon pricing system, with most demanding the entire system be scrapped. The debate intensified in late 2023 and into 2024, when the federal government removed the carbon tax on home heating oil because the reimbursement was insufficient to cover the cost of the tax. In this paper, we consider the recent actions of two Canadian provinces, Saskatchewan and Nova Scotia, embroiled in the federal carbon pricing system debate due to the removal of the carbon tax on fuel oil for space heating. The objective of this paper is to identify how some of the reasons, including global post-pandemic inflation and other challenges facing Canadians, such as those cited in third-party polls, have contributed to a rise in the system’s unpopularity. Our method estimates and compares the impacts of the carbon tax on the household energy services for space and water heating, lighting and appliances, and private (i.e., household) transportation for different types of housing (apartment, single-attached, and single-detached) and number of occupants (two, three, and four) in Saskatchewan and Nova Scotia. The results of this work show that while Saskatchewan households have higher energy intensities than those in Nova Scotia, the impact of the carbon tax on Nova Scotians using fuel oil for heating was greater than in Saskatchewan. In Saskatchewan and Nova Scotia, natural gas and electricity, respectively, are used for heating. This paper concludes with a summary of our findings and potential options for improving perceptions of the system. Full article

Carbon taxes are considered to be an efficient method to reduce greenhouse gas emissions; however, such taxes are generally unpopular, partly because they are seen as unfair. To explore if public acceptance of a stricter carbon tax in Sweden can be enhanced, this study investigates the effectiveness of three different policy designs, addressing collective and personal distributional consequences and promoting procedural aspects (democratic influence). A large-scale (n = 5200) survey is applied, combining a traditional multi-category answer format with a binary choice format. The results show that support for higher carbon taxation can be enhanced if tax revenues are redistributed to affected groups. Policies with collective justice framings can change the attitudes of individuals who express antagonistic attitudes to increased carbon taxation and influence groups comparably more affected by carbon taxes, such as rural residents, low-income groups, and people who are driving long distances. Policy designs addressing collective distributional consequences are, however, less effective on individuals expressing right-leaning ideological views and low environmental concern. Policies addressing personal distributional outcomes, or perceptions of procedural injustice, had no significant effect on policy acceptance. Full article

Although urban greenspace enhances ecological functioning and human well-being through ecosystem services (ES), it is oftentimes inequitably distributed. Environmental justice (EJ) encompasses aspects of distributive, procedural, and interactive justice related to accessibility and allocation of environmental benefits. Vacant land in shrinking cities has the potential to address greenspace inequalities and provide ES. This study investigated the perceptions of residents regarding urban ES and EJ in their communities in St. Louis (MO, USA)—a shrinking city that was undergoing green development, through semi-structured interviews. Altogether, 27 residents were selected from socio-economically disadvantaged neighborhoods characterized by high levels of vacancy due to legacies of redlining and systemic racism. Interview analysis revealed four themes: green benefits (including recreation opportunities), green costs (e.g., concerns for increased crime and nuisance animals), injustice issues (e.g., access to community greenspaces), and changes in the community (e.g., higher property taxes). Results revealed that residents perceived ES as closely connected with EJ when it comes to urban greening projects in their city. This study helps inform the process of urban greening projects, particularly in shrinking cities at risk of inequities. Full article

In 2021, the tax on sweetened beverages was introduced in Poland. It is worth knowing how consumers, especially young people, perceive the tax and whether there are any changes in the consumption of such drinks. This cross-sectional study was conducted in 2022 and analyzed a convenience sample of young people’s attitudes towards the effectiveness of the tax as well as beverage consumption in the second year of the tax’s implementation. This study was conducted using a questionnaire method among 334 young people (167 school students and 167 university students). The vast majority of the study participants (84%) had heard about the introduction of the tax (there was no statistically significant difference between the school students’ and the university students’ knowledge). Of these, 90% knew that beverages with added sugar are taxed, but only 43% were conscious that beverages with sweeteners are also subject to the tax. Forty percent of those surveyed believed that the introduction of the tax could reduce beverage consumption, while 35% denied this possibility. The view that the tax would have a beneficial effect on reducing drink consumption was statistically significantly more frequently expressed by school students compared to university students (55% vs. 25%; p < 0.05). Of those who were aware of the tax, 31% declared they drank fewer beverages following its introduction, while 58% reported that they had not changed the amount they drank. About 33% of the respondents said they drank sweetened beverages several times a week. According to the study, as a result of the tax, almost one-third of surveyed young Poles reported drinking less beverages than before the tax. Full article

This study explores the influence of Thai government policy perceptions on the adoption of electric vehicles (EVs). Transitioning to EVs is vital for reducing greenhouse gas emissions and combating climate change, aligning with global sustainability goals. This study addresses gaps in understanding how multidimensional perceptions of government policies influence EV adoption intentions in emerging markets, particularly in Thailand. A questionnaire was distributed to 3770 respondents across Thailand between January and March 2024. The survey assessed multiple dimensions of government policy, including commitment and efficiency, welfare, communication, policy effectiveness, and tax benefits. Using statistical techniques such as Exploratory Factor Analysis (EFA), second-order confirmatory factor analysis (CFA), and structural equation modeling (SEM), this study validated the constructs of government support perception and examined their influence on EV adoption intentions. The findings highlight that tangible government policies, particularly those improving EV infrastructure and providing clear regulatory support, alongside effective communication about these policies, significantly influence public willingness to adopt EVs. The results also emphasize the critical role of perceived government commitment and fiscal incentives in shaping consumer decisions. Based on these insights, this study recommends prioritizing the expansion of EV infrastructure, enhancing the visibility of government commitment, and improving direct financial incentives to accelerate EV adoption. These findings contribute to the growing body of knowledge on EV adoption in emerging markets and offer practical implications for policymakers seeking to promote sustainable transportation solutions. Full article

Small- and medium-sized enterprises are essential to the economies of nearly all countries, as they directly influence the GDP and tax revenue. In 2019, the European Federation of Accountants and Auditors for SMEs surveyed SME account users, revealing that tax authorities were the most common recipients of the company’s accounts, accounting for 61.40% of cases. This study, from a macroeconomic perspective, aims to uncover evidence of the impact of mandatory audits of Egyptian SMEs on their income tax compliance. It also seeks to explore the Egyptian SME tax environment to fill the knowledge gap by exploring perceptions of SMEs’ tax performances and their levels of tax. This study provides evidence that the taxpayers’ tax compliance behavior is an essential and decisive factor in the compliance of Egyptian SMEs with income tax. The results show that SME management is less persuaded by the potential benefits of mandatory audits on tax compliance than auditors and academics. Also, the study found experimental evidence confirming that the mandatory auditing of SMEs positively impacts their compliance with income tax. Additionally, this study developed a tax compliance scale (the RTRP scale) that effectively suits the nature and characteristics of SMEs, enabling the quantitative measurement of their compliance levels with income tax, as well as comparisons between SMEs. Full article