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Valued added taxation and industrial sector productivity : a granger causality approach

Omodero, Cordelia Onyinyechi; Eriabie, Sylvester - In: Cogent business & management 9 (2022) 1, pp. 1-13

The study examines the extent to which value added tax (VAT) receipts could cause industrial sector performance. Several studies on the influence of VAT on economic expansion have been conducted without specific focus on industry output. This study uses secondary data from 2010 to 2021 to...

Persistent link: https://www.econbiz.de/10014439686

Tax revenue and economic growth In Nigeria

Adefolake, Ayeni Olasubomi; Omodero, Cordelia Onyinyechi - In: Cogent business & management 9 (2022) 1, pp. 1-19

This research work assesses the effects of tax revenue on the economic growth of Nigeria utilizing time series data spanning from year 2000 till 2021. The study's specific goal is to evaluate the influence of hydrocarbon tax, corporation income tax and Value Added Tax on Nigeria's economic...

Persistent link: https://www.econbiz.de/10014434982

Value Added Tax compliance, and Small and Medium Enterprises (SMEs) : analysis of influential factors in Nigeria

Ojo, Azeez Olasunkanmi; Shittu, Saheed Akande - In: Cogent business & management 10 (2023) 2, pp. 1-25

This study examines VAT compliance factors among SMEs in Nigeria. Specifically, the study assesses the influence of Taxpayer Perception and Attitudes (TPA), Organizational Characteristics (OC), Tax Compliance Cost (TCC), VAT Implementation Efficacy (VIE), revenue, profit, employees, customers,...

Persistent link: https://www.econbiz.de/10014503341

The influence of tax transparency on sales tax evasion among Jordanian SMEs : the moderating role of moral obligation

Nayef Mohammad Al-Rahamneh; Al Zobi, Mo'taz Kamel; … - In: Cogent business & management 10 (2023) 2, pp. 1-19

Globally, taxes is a crucial source of income for various governments. However, in spite of the numerous importance of taxes for the socioeconomic growth of developed and developing countries, Jordan as a developing country faces challenges of tax evasion. It is pivotal in this regard to reduce...

Persistent link: https://www.econbiz.de/10014504733

The relationship between TQM and project performance : empirical evidence from Malaysian construction industry

Jong, Cherng-Yee; Adriel K. S. Sim; Yew, Lew Tek - In: Cogent business & management 6 (2019), pp. 1-31

were collected from member list of companies from the Construction Industry Development Board (CIDB) Malaysia. A total of …

Persistent link: https://www.econbiz.de/10012112866

The intention of Muslim customers to adopt mobile banking : the case of Islamic banks in Indonesia

Sudarsono, Heri; Kholid, Muamar Nur; Trisanty, Aidha; … - In: Cogent business & management 9 (2022) 1, pp. 1-17

The purpose of this study is to examine the influence of innovation diffusion theory (IDT), perceived risk, customer awareness, and religiosity on customer intention in Islamic bank mobile banking (m-banking). This study examines 219 Islamic bank customers who accepted Islamic banking at various...

Persistent link: https://www.econbiz.de/10014444793

Determinants of SMEs' product innovation performance in Malaysia : an extended model

Yusr, Maha Mohammed; Abdullateef, Aliyu Olayemi; … - In: Cogent business & management 9 (2022) 1, pp. 1-24

innovative performance (new product development) in Malaysia. This study develops an extended structural model linking … used a questionnaire-based survey to collect data from the managers of small manufacturing firms operating in Malaysia. A … total of 159 usable questionnaires were received via an online survey of SME managers in Malaysia. The questionnaire was …

Persistent link: https://www.econbiz.de/10014444966

Tourism development techniques in the urban master plan

Shahraki, Abdol Aziz - In: Cogent business & management 9 (2022) 1, pp. 1-20

This paper analyzes planning and design techniques of tourism complexes in the process of municipalities' master planning. First, it explains the importance of the tourism industry with the help of the theories of scholars and experts. Then, it emphasizes the link between the economic...

Persistent link: https://www.econbiz.de/10014425816

IT investment and corporate performance : evidence from Malaysia

Alghorbany, Abdelkader; Ayoib Che Ahmad; Salau … - In: Cogent business & management 9 (2022) 1, pp. 1-13

This paper aims to investigate the effect of Information Technology (IT) investment on firm performance in Malaysia …. The data of this study were collected from 231 firms listed on Bursa Malaysia from 2010 to 2019. A dynamic model was built …

Persistent link: https://www.econbiz.de/10014429024

The financial reporting systems quality (FRSQ) and institutional investors : the case of an emerging market

Al-Qadasi, Adel Ali; Al-Jaifi, Hamdan Amer; Ahmed … - In: Cogent business & management 9 (2022) 1, pp. 1-21

on Bursa Malaysia over the period 2009-2016. Ordinary Least Square (OLS) regression based on two-way cluster … in Malaysia and other emerging economies which are in the process of undertaking regulatory reforms in their corporate …

Persistent link: https://www.econbiz.de/10014429031