{"title":"Tax Compliance Option during the Pandemic: Moral, Sanction, and Tax Relaxation (Case Study of Indonesian MSMEs Taxpayers)","authors":"N. Amah, Ni Wayan Rustiarini, A. Hatmawan","doi":"10.54609/reaser.v22i2.108","DOIUrl":"https://doi.org/10.54609/reaser.v22i2.108","url":null,"abstract":"This study aims at empirically analyzing the effect of tax moral, sanction, and tax relaxation o n taxpayer compliance. This study result is expected to provide an option to increase tax compl ia nce d u ri ng the Covid-19 pandemic. The type of this study is a quantitative study. It collects the data using a questionnaire in the form of Google form. The sampling technique of this study uses purposive sampling. The number of samples is 95 MSMEs members registered at the Department of Cooperative and Micro Enterprise, Magetan Regency, Indonesia. The data were analyzed by the multiple linear regression analy sis techniques. The analysis result shows that during the Covid-19 pandemic, tax moral function was negle c te d in increasing tax compliance.The focus of MSMEs owners is trying to maintain thei r b usi ness t o su rv iv e while their tax obligations are the next priority. The considerations as thei r b asi s t o c arry o ut t h ei r t ax obligation are sanction and tax relaxation. The sanction plays a strong role in increasin g t a x c o mpl ia nce which means the tax compliance of MSMEs owners is in compliance due t o c o e rci on. Ta x re l ax at ion i s another option as a solution to increase the taxpayer's compliance with MSMEs owners during the pandemic. It gives ease and relief for MSMEs owners to fulfill their tax obligations","PeriodicalId":36203,"journal":{"name":"Review of Applied Socio-Economic Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46518628","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Resource-Deficient Regions: The Specificity of State Support","authors":"E. Sorokina","doi":"10.54609/reaser.v22i2.93","DOIUrl":"https://doi.org/10.54609/reaser.v22i2.93","url":null,"abstract":"The success of Russia's socio-economic development heavily depends on resource avail abi li ty , resource sufficiency, and resource diversity. Because economic resources (natural, human, capital, information, and material) represent a key barrier to regional social and economic development, the regional federal systems should take into account the effects of regional development drivers. This study aims to assess the level of economic development across economic regions in Russia regarding resource availability and develop state regulation measures to improve regional economic performance. For thi s, a l l regions were divided into groups by their gross regional product estimates. Fac to rs re fl ec ti ng e c onomi c performance were identified through factor analysis, and the cyclical nature of resources av ai la bil it y w a s discussed. The paper offers a resources availability model that allows determining the minimum a moun t o f resources required for a region having a specific level of economic development to a c hi ev e t he ma x imu m economic performance possible inless time. In addition, the paper presents a state regulatory framework for a regional economy that integrates financial support measures, state projects and programs, and me a sure s to modify the regulatory framework and the regulation of human resources. The proposed sta te re g ul ati on framework takes into account the full range of regional resources and makes it possible to choose t h e mo st effective tools with the view to meeting regional development goals","PeriodicalId":36203,"journal":{"name":"Review of Applied Socio-Economic Research","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41324414","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Identifying Stakeholders’ Roles in Implementation of Payment for Forest Environmental Services in Hoa Binh Province, Vietnam","authors":"Nguyen Phuong Le, M. Quyen","doi":"10.54609/reaser.v22i2.96","DOIUrl":"https://doi.org/10.54609/reaser.v22i2.96","url":null,"abstract":"The policy of payment for forest environmental services (PFES) has been implemented in Vietnam since 2011 and in Hoa Binh province since 2013. Governmental agencies have conventionally implemented PFES at central, provincial, and district levels. However, there areshared responsibilitiesof the governmental organizations and otherstakeholders at different levels in reality. Using social network analysis (SNA) indicators shows that the provincial Forest Forest Protection and Development Fundplays the most important role among involving stakeholders. Both density and centrality measurements have shown that the stakeholders in the PFES implementation network in Hoa Binh province have good coherence. Additionally,district-level governmental organizations and Viettel TelecomCompany have showntheir powerlessnessin the policy implementation network","PeriodicalId":36203,"journal":{"name":"Review of Applied Socio-Economic Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42631133","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Regulated Market in Tripura: For Sustainable Local Governance","authors":"Sujoy Hazari, Trinankur Dey","doi":"10.54609/reaser.v22i2.87","DOIUrl":"https://doi.org/10.54609/reaser.v22i2.87","url":null,"abstract":"The farmers are getting poorer despite the increase in the agricultural GDP. The profitability of agriculture has declined while the risk involved has increased.The changes in the policy en v iron ment a n d the market situation have not benefited the small and marginal farmers uniformly. Th e st u dy a tt emp ts t o project the regulated market of Tripura with different amenities available in the market vicinity. Alto gethe r 21 markets have been deliberately studied with twenty numbers of respondents from each market, and a total 420 numbers of responses are recorded; and a z-test has been applied to ascertain the relative importance of the specific variables. The market information, storing, weighing, sorting facilities are significantly aff ec te d on the marketing of agricultural produce in regulated markets of Tripura. In contrast, grading and transportation facilities have been found less affected by the regulated market system in Tri pura . Th e f i rst controlled market was created (1964). Following that, three markets were controlled in 1981, and sevente en markets were regulated in 1986. In Tripura, the government has take n se v e ral me a sure s t o e sta bli sh a controlled market. Despite these measures, there has been no discernible improvement in the state of Tripura's regulated markets","PeriodicalId":36203,"journal":{"name":"Review of Applied Socio-Economic Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48215763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Regions of the zone of influence of the Great Silk Road and the Tea Road: strategic directions for the development of economic potential","authors":"N. Lubsanova","doi":"10.54609/reaser.v22i2.106","DOIUrl":"https://doi.org/10.54609/reaser.v22i2.106","url":null,"abstract":"In the current conditions of economic crises, emerging threats, and risks, there is a need to consider the risks of changes in the economic potential of regions when determining priorities for the development of economic potential. The author hasdeveloped an algorithm for substantiating the strategic directions of the development of the economic potential of the regions based on dynamic risk assessment and monitoring of the state of the potential. The proposed methodology was tested in 28 regions ofRussia, China, Mongolia, and Kazakhstan of the zone of influence of the Great Silk Road and the Tea Road. The developed methodological approaches to determining the priorities for the development of the economic potential of the regions allow us to justify the strategic directions of growth, considering the risks","PeriodicalId":36203,"journal":{"name":"Review of Applied Socio-Economic Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44127365","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Power of Advertising claims for Credence Goods: Can it shape Placebo effect and Repurchase Decisions?","authors":"Anjan Bharali, Chimun Kr. Nath","doi":"10.54609/reaser.v22i2.95","DOIUrl":"https://doi.org/10.54609/reaser.v22i2.95","url":null,"abstract":"This study aims to find out if Advertising claims of credence goods can shape Placebo effect and lead to repurchase decisions or not. The concept of extrinsic factors of a brand being an important ingredient in consumer satisfaction is the antecedent for the study. Studies have been made to show how Advertisement helps products and services to sell more. But very few have tried to connect it with credence goods and know how consumers perceive satisfaction for those products. Further the phenomenonof repurchase decisions of credence goods is still unrevealed. On the basis of focus group technique,data has been collected for five brands which are considered as credence goods and an analysis has been provided to seewhether advertising claims can create Placebo effect or not. The analysis of the factors involved in taking repurchase decision of credence goods has also been studied by selecting variables taken as basis. The results indicate that Advertising claims of credence goods can lead to Placebo effect for those where consumers have strong urge for a positive result after using the brand. The rationality of a consumer influences the repurchase decision inversely. There is a strong connection between Placebo effect, Rationality and Repurchase decision of credence goods. Marketers thus have to be cautious while publishing claims of such goods","PeriodicalId":36203,"journal":{"name":"Review of Applied Socio-Economic Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49528422","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Did Suburbanization Cause Residential Segregation? Evidence from U.S. Metropolitan Areas","authors":"Boishampayan Chatterjee","doi":"10.2139/SSRN.2250579","DOIUrl":"https://doi.org/10.2139/SSRN.2250579","url":null,"abstract":"Population suburbanization has been long held as a cause for increasing racial residential segregation in US metropolitan areas. This paper hypothesizes that rapid suburbanization between 1960 and 2000 has caused an increase in racial residential segregation in U.S. metropolitan areas. Using the 1947 national interstate highway plan as an instrument for suburbanization and decennial Census data from 1960 to 2000, this paper finds that central city population decline (suburbanization) causes racial residential segregation in a metropolitan area to rise. Estimation results from both long difference and panel regressions are robust to an array of specifications. Had there been no suburbanization between 1960 and 2000, racial residential segregation on average would have declined by about 4 percentage points more than what is observed in the data.","PeriodicalId":36203,"journal":{"name":"Review of Applied Socio-Economic Research","volume":"9 1","pages":"25-36"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68031814","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}