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Determinants of Tax Compliance: a Systematic Review
Issue:
Volume 8, Issue 1, March 2019
Pages:
1-7
Received:
24 December 2018
Accepted:
24 January 2019
Published:
21 February 2019
Abstract: This paper has investigated the empirical research by exploring the factors of compliance decision. Tax compliance is important for governments since tax is the essential source of their revenue in developing as well as developed countries. Nowadays the roles of governments have been increasing and because of this they must have to collect more tax revenues. But, they can’t do this because of tax non compliance. Literatures have indicated that the tax compliance decision of taxpayers will be affected by a number of factors like penalty, tax system fairness, tax rate, probability of detection and being audited, etc. Itargues that the tax authorities shall have to keep the tax system to be fair, maintain appropriate levels of penalty, rather than merely relying on carrot and stick approach the government and the tax administrative body should excel on responsible citizens’ approach.
Abstract: This paper has investigated the empirical research by exploring the factors of compliance decision. Tax compliance is important for governments since tax is the essential source of their revenue in developing as well as developed countries. Nowadays the roles of governments have been increasing and because of this they must have to collect more tax...
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Critique of Phillips Curve: A Case Study of Zimbabwe Economy
Issue:
Volume 8, Issue 1, March 2019
Pages:
8-13
Received:
6 April 2018
Accepted:
20 April 2018
Published:
27 February 2019
Abstract: This study sought to determine the relationship between Inflation and Unemployment in Zimbabwe. The time series yearly data for Inflation and Unemployment from 1990 to 2017 were used for the study. Ordinary Least Squares (OLS) was used to determine the relationship between inflation on Unemployment. Some Stationarity and Cointegration tests were carried out. Data became stationarity after first differencing using Augmented Dickey Fuller Test. There was also evidence of cointegration between the two variables using the Johansen Cointegration Test. The results of the study established a stable and permanent inverse relationship between Inflation and Unemployment in Zimbabwe, conforming to the Phillips Curve. The Zimbabwean government should, therefore, work towards growing its economy through adopting a policy mix that embraces macro-economic indicators that have a direct impact on both inflation and unemployment.
Abstract: This study sought to determine the relationship between Inflation and Unemployment in Zimbabwe. The time series yearly data for Inflation and Unemployment from 1990 to 2017 were used for the study. Ordinary Least Squares (OLS) was used to determine the relationship between inflation on Unemployment. Some Stationarity and Cointegration tests were ca...
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Profitability of Investment and Farm Level Efficiency Among Groups of Vitamin A Cassava Farmers in Oyo State Nigeria
Ogunleye Ayodeji Sunday,
Bamire Adebayo Simeon,
Awolola Olatundun
Issue:
Volume 8, Issue 1, March 2019
Pages:
14-19
Received:
27 August 2018
Accepted:
21 September 2018
Published:
27 February 2019
Abstract: Biofortified (vitamin A) cassava was developed through convectional breeding similar to most other improved varieties cultivated by Nigeria farmers. Despite its potential in addressing the increasing food demand and malnutrition in the country, lack of empirical knowledge about its yield and return on investment has been a major barrier to the uptake of this technology among farmers in Nigeria. This study examined the socio-economic characteristics of vitamin A cassava farmers; analyzed farm level efficiency and return on investment from vitamin A cassava in the study area; determined the factors affecting farm level efficiency and productivity, and examined the constraint to productivity and profitability among vitamin A cassava farmers. A multistage random sampling was used to select a total of 100 vitamin A cassava farmers in the study area. The data collected were analyzed using descriptive statistics, stochastic frontier production function (SFPF), profitability ratio and regression analysis. The results indicated that investing in vitamin A cassava as a business was very profitable. The result showed that 82% of the respondents were male, the mean age of the farmers was 53.25, 49% had only primary school certificate education, 66% farmed on the land between 1-2 hectares. The result further showed that on the average, total revenue was N261511.90, the total variable cost was N87754, gross margin was N173757.9, total cost was N179828.8, and net income was N81683.05. Mean technical efficiency was 78.73%. The study concluded that vitamin A cassava production in the study area was efficient and profitable. These results have implications for the design of effective advocacy strategies to attract more farmers into vitamin A cassava production in Nigeria.
Abstract: Biofortified (vitamin A) cassava was developed through convectional breeding similar to most other improved varieties cultivated by Nigeria farmers. Despite its potential in addressing the increasing food demand and malnutrition in the country, lack of empirical knowledge about its yield and return on investment has been a major barrier to the upta...
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Cyclical Balanced Development of Economy and Society for Full Employment and National Happiness
Issue:
Volume 8, Issue 1, March 2019
Pages:
20-34
Received:
22 November 2018
Accepted:
4 March 2019
Published:
20 March 2019
Abstract: The ultimate goals of the economy are full employment and promoting the happiness of the people. This paper analyzes empirically the failures to achieve full employment and national happiness promotion despite long-term economic development in the economic policies of liberal, socialist, and socio-democratic regimes. It is emphasizing unused resources such as chronic unemployment and surplus of capital as the main reasons for these failures. To fulfill these main purposes, a cyclical equilibrium development model of economy and society is suggested here. The roles of civilians are also stressed to complement the failures of the market and governments. And To achieve the flexible movement of labor and the complete use of surplus labor and excessively accumulated capital, the monopolization of the markets, governments, and civil bodies including large unions of labor and professional occupations must be removed. The employment of workers with relatively weak labor abilities is contributory to enhancing national happiness by increasing social as well as economic value especially in the period of economic depression. Policy directions and several measures including deregulation of markets, the punitive taxations on the preventions of labor mobility and excessive replacement of labor with capital intensive methods, and the expansion of social enterprises are also provided to enable the model to be applied in Korea.
Abstract: The ultimate goals of the economy are full employment and promoting the happiness of the people. This paper analyzes empirically the failures to achieve full employment and national happiness promotion despite long-term economic development in the economic policies of liberal, socialist, and socio-democratic regimes. It is emphasizing unused resour...
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Integrated Carrying Capacity of the Marine Tourism Area and Small Island of Mandeh Region and Their Impact on Economic Growth
Ansofino,
Sari Lenggogeni,
Zusmelia
Issue:
Volume 8, Issue 1, March 2019
Pages:
35-43
Received:
24 January 2019
Accepted:
12 March 2019
Published:
1 April 2019
Abstract: Mandeh marine tourism area is one of the most exotic tourist destination in the West coast of Sumatra with increasing numbers of visits from time to time. The balance and carrying capacity of the environment need to be observed since this area is a fishing ground for source of income of local fishermen. The condition of natural resources, environment and the carrying capacity of the Mandeh tourism area become the focus of this study. This study uses regional and environmental economic approaches with an analysis of integrated carrying capacities. The pressure on land resources in the Mandeh Tourism area is still lower than its carrying capacity which is shown by the positive value of 3.20. The carrying capacity for food supply and beverages is categorized as low. This will lead to high pressure on the ecosystem capacity in this destination area. The high pressure on the Mandeh watershed is one of the consequence in order to pursuing economic growth from the tourism sector. This is lead to increasing of the pollution and environmental degradation as an acceptable side (side effect of economic growth) from the desired economic growth of tourism.
Abstract: Mandeh marine tourism area is one of the most exotic tourist destination in the West coast of Sumatra with increasing numbers of visits from time to time. The balance and carrying capacity of the environment need to be observed since this area is a fishing ground for source of income of local fishermen. The condition of natural resources, environme...
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