International Journal of Sociology and Social Policy最新文献

{"title":"What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia","authors":"Prianto Budi Saptono, Ismail Khozen","doi":"10.1108/ijssp-02-2023-0045","DOIUrl":"https://doi.org/10.1108/ijssp-02-2023-0045","url":null,"abstract":"PurposeEven as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains challenging. Therefore, this study employs previously identified predictors to investigate the factors that persuade individual taxpayers to comply with the law.Design/methodology/approachIndividual taxpayers in Indonesia (N = 699) who had experienced COVID-19-related benefits were asked to assess the provided evaluation regarding the tax compliance intention and its determinants. The bootstrapping analysis was employed using smart partial least squares (SmartPLS) to test the hypotheses.FindingsThe results suggest that the perceived fiscal exchange, tax morality, tax fairness, tax complexity and the power of authority are significant determinants of tax compliance intention. This study also supports the indirect effects of numerous factors on tax compliance intention through the perceived fiscal exchange and tax morality. In practice, reminding taxpayers of how tax payments fund public services, improving taxpayer morale, increasing the perceived fairness of the tax system, streamlining the tax code and managing the effectiveness of tax administration could all lead to a greater intention to comply with the law.Originality/valueIn addition to highlighting the dynamics of tax compliance amid the unprecedented pandemic crisis, our findings also provide insight into the importance of perceived fiscal exchange and tax morality for achieving and sustaining planned behavior to comply with tax rules.","PeriodicalId":47193,"journal":{"name":"International Journal of Sociology and Social Policy","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42659950","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":"Contribution of the informal sector towards sustainable livelihoods: evidence from Khayelitsha Township, Cape Town","authors":"S. Thwala, T. Masiya, S. Lubinga","doi":"10.1108/ijssp-11-2022-0289","DOIUrl":"https://doi.org/10.1108/ijssp-11-2022-0289","url":null,"abstract":"PurposeThis study aims to investigates the contribution of the informal sector towards secure livelihoods. Using a case study design, the study focusses on Mandela park, situated in Khayelitsha Township, Cape Town, in the Western Cape province of South Africa. Khayelitsha is predominantly an old township established by the apartheid government using unjust segregation laws to foster spatial planning that isolated people of colour in areas with insufficient infrastructure and informal economic activities. Therefore, informal trading became a survival strategy in Khayelitsha, attracting an increasing number of informal traders in public spaces within the township in pursuit of livelihoods. Informal activities are generally conducted to generate income and secure sustainable livelihoods.Design/methodology/approachThis study uses a qualitative research design, incorporating structured interviews instrumental in data collection and in-depth thematic analysis.FindingsThe study findings reveal that the informal sector positively contributes to the sustainable livelihoods of those involved in the informal sector and the relatives of those through income generation, family support, wealth creation, source of employment, business incubation and innovation and creativity.Originality/valueThe study concludes that given the increasing unemployment rate in South Africa, caused by the stagnant economic growth rate, policymakers should rethink their policies on the informal economy, acknowledge the sector's relevance and support the sector.","PeriodicalId":47193,"journal":{"name":"International Journal of Sociology and Social Policy","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45547704","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":"Pragmatic approaches to control inbound sex tourism and prostitution in Thailand and Cambodia: the examination of relevant policy gaps and suggestion of multifaceted policy development","authors":"Jason Hung","doi":"10.1108/ijssp-03-2023-0048","DOIUrl":"https://doi.org/10.1108/ijssp-03-2023-0048","url":null,"abstract":"PurposeThe essay aims to suggest policies that can help strategically deconstruct and dereproduce the establishment of (child) sexual exploitation in Thailand and Cambodia in phases, for the purpose of upholding child and human rights and rebranding the global image of these two regional commercial sex hubs in the long term.Design/methodology/approachThis essay is constructed based on the theoretical framework of the social control and general strain theories. Supported by the theories, the essay examines what are the socioeconomic determinants driving the prevalence of the (child) commercial sex industry in Thailand and Cambodia. Here the essay highlights and summarises how the (child) commercial sex industry has been constructed and reproduced. Next, the essay presents the existing policy gaps in relation to (child) sex tourism and sex exploitation. Last, and more importantly, the essay delivers perspectives on how Thai and Cambodian lawmakers and policymakers should respond to the severe societal problems of (child) sex trafficking and prostitution in relation to the prevailing sex tourism.FindingsAt the national level, Bangkok and Phnom Penh have an urgent need to rebrand their countries, despite partially allowing commercial sex activities. Moreover, to promote gender equality, Bangkok and Phnom Penh should redistribute their education and occupational opportunities, enabling more school-aged girls or work-aged women to obtain a fairer share of life chances for self-empowerment. At the regional level, Bangkok and Phnom Penh have to tighten regulations against (child) sex exploitation. At the community level, the promotion of community policing can be conducive to minimising any prostitution activities. At the family level, more positive socialisation should be exercised. When more children, including girls, are subsidised to enter school, and are positively parented, there are more educational opportunities for school-aged cohorts.Originality/valueThis essay contains scholarly originality and significance in the presentation of the socioeconomic construction of (child) sexual exploitation, and its relationship to sex tourism and (child) prostitution in Thai and Cambodian contexts, grounded in up-to-date, relevant sociological arguments. A major area that identifies the originality of this essay is the examination of existing, relevant policy gaps in a timely fashion, and correspondingly, the suggestion of policy development that helps deconstruct and deproduce (child) sexual exploitation at the national, regional, community and family levels.","PeriodicalId":47193,"journal":{"name":"International Journal of Sociology and Social Policy","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42187345","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":"Guest editorial: State policies and regulations towards migrant work in times of, and beyond, the COVID-19 pandemic","authors":"L. Berntsen, S. Marino","doi":"10.1108/ijssp-04-2023-547","DOIUrl":"https://doi.org/10.1108/ijssp-04-2023-547","url":null,"abstract":"","PeriodicalId":47193,"journal":{"name":"International Journal of Sociology and Social Policy","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46784303","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":"Fertility tourism: A systematic review","authors":"P. Strickland, V. Ratten","doi":"10.1108/ijssp-02-2023-0047","DOIUrl":"https://doi.org/10.1108/ijssp-02-2023-0047","url":null,"abstract":"PurposeThe aim of this article is to review the literature on fertility tourism in terms of social policy implications. There has been a global growth in interest in fertility tourism, especially amongst these in developed countries travelling to developing countries for fertility needs. Due to women's increased involvement in the workforce and changing societal norms, the age at which females start having children has risen resulting in a need for many to seek fertility help. These developments have led to a growth in fertility tourism and related services.Design/methodology/approachThe authors undertake a systematic literature review on fertility tourism to identify cognate research themes that relate to social policies such as assisted reproduction facilities, medical tourism and changing societal attitudes.FindingsThe findings of the study have important implications for social policy particularly regarding the tourism and health industry, practitioners and policymakers. This involves focussing on new geographic regions that are underrepresented in current research but have a high interest in fertility tourism. Currently much of the research is centred around western contexts but as evident in our review newly emerging markets in countries that have high infertility rates requires further attention. In addition, the authors provide directions for future research avenues that focus on how to evaluate changing social policies with regards to reproductive choices.Originality/valueWhilst there has been much discussion in the media about fertility tourism there is limited knowledge about social policies related to human reproductive systems, so this article is amongst the first to discuss societal implications.","PeriodicalId":47193,"journal":{"name":"International Journal of Sociology and Social Policy","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46765620","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":"Can social inclusion policies promote financial inclusion?","authors":"Peterson K. Ozili","doi":"10.1108/ijssp-03-2023-0054","DOIUrl":"https://doi.org/10.1108/ijssp-03-2023-0054","url":null,"abstract":"PurposeThis study aims to examine whether social inclusion policies promote financial inclusion. Three social inclusion policies were analyzed: gender equality policies, environmental sustainability policies and social protection (SP) policies.Design/methodology/approachThe study used the panel fixed effect regression methodology to analyze data from 48 low- and medium-income countries.FindingsThe results show that social inclusion policies do not have a significant effect on financial inclusion. Also, the older population is less likely to own an account at a formal financial institution in low- and medium-income countries that have strong environmental sustainability policies and institutions. The implication of the finding is that the policies and institutions established to promote environmental sustainability can discourage the older population from keeping the population's wealth in formal financial institutions in the country.Practical implicationsPolicy makers should consider how social and environmental policies and programs can be designed to promote financial inclusion for older individuals in the individuals' countries.Originality/valueThe financial inclusion literature has not considered the role of social inclusion policies in promoting financial inclusion for individuals, businesses and the excluded groups in a country.","PeriodicalId":47193,"journal":{"name":"International Journal of Sociology and Social Policy","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44613425","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":"The value of pension reforms for late working life: evidence from Sweden","authors":"","doi":"10.1108/ijssp-02-2023-0038","DOIUrl":"https://doi.org/10.1108/ijssp-02-2023-0038","url":null,"abstract":"PurposeDriven by the aim to increase the participation of older people in the labour force and to extend people's working lives, the Swedish Parliament passed a bill in 1998 to increase the pension eligibility age from 60 to 61 years and establish a notional defined-contribution (NDC) plan. In this article, the authors investigate the impacts towards the prolongation of working lives expected from such an intervention.Design/methodology/approachThe authors apply a multinomial probabilistic model based on Swedish registry data on the birth cohorts 1937–1938 (n = 102,826) and observe differences in exit behaviour between eligible and non-eligible individuals.FindingsThe authors find that the cohorts eligible to the pension reform exit the labour market at a later age compared to non-eligible cohorts at the 61-years cut-off. The authors also find that the effect persists in the long term. Furthermore, the authors find that both men and women are equally struck by the reform.Originality/valueWhile there exist many descriptive reports and theoretical analyses on the costs and benefits of pension reforms, this study is the first one to empirically analyse the effect of the first European NDC pay-as-you go pension plan on the potential exclusion of old-aged workers.","PeriodicalId":47193,"journal":{"name":"International Journal of Sociology and Social Policy","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45730808","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":"Economic migrants in the Czech segmented labour market: Covid-19 as a magnifying glass","authors":"Olga Gheorghiev","doi":"10.1108/ijssp-06-2022-0162","DOIUrl":"https://doi.org/10.1108/ijssp-06-2022-0162","url":null,"abstract":"PurposeThis study examines Covid-19-related policies as a showcase for priorities in migration governance, the role of the state and employers’ associations, as well as gaps in social security and social protection.Design/methodology/approachThis paper looks at how immigration interacts with the labour market in the Czech Republic through the prism of the varieties of capitalism framework and its relation to the concepts of labour market segmentation and flexibility.FindingsThe findings show that pandemic-related measures focused on continuously adjusting a legislative framework granting access to third-country workers. However, protective measures that would guarantee migrant workers and their families access to social rights, such as healthcare, were lacking. In this context, several lines of segmentation are observed: between migrant workers in standard employment and those in non-standard employment, when looking at their access to healthcare; between migrants hired directly by employers and those working through temporary agencies in terms of their wages, stability and protection; and, at a sectoral level, between the skilled workforce and migrants that are pushed to low-qualified poorly paid, and routinised jobs.Originality/valueThis paper expands the existing literature on the preferences and influence of governments, employers and trade unions regarding the demand for foreign labour in varieties of capitalism by adding the perspective of a Central European economic model. At the same time, its findings contribute to the understanding that labour market inequalities are not fostered on the supply side of migrant labour, through exogenous societal or cultural characteristics specific to countries of origin, but rather through institutionalised measures, practices and policies in countries of destination.","PeriodicalId":47193,"journal":{"name":"International Journal of Sociology and Social Policy","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41972515","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":"The gender dimension of outsiderness in Western Europe: a comparative cross-model analysis","authors":"Giovanni Amerigo Giuliani","doi":"10.1108/ijssp-12-2022-0317","DOIUrl":"https://doi.org/10.1108/ijssp-12-2022-0317","url":null,"abstract":"PurposeThe article investigates whether and to what extent outsiderness is gendered in Western Europe, both in terms of its spread and degree. It thus explores which male and female post-Fordist social classes are more exposed to the risk of this phenomenon. It also scrutinizes whether such a gendered characterization has varied over time and across clusters of Western European countries.Design/methodology/approachRelying on a comparative analysis of the data provided by the European Social Survey (ESS) dataset and comparing two points in time – the early/mid-2000s and the late 2010s – the work provides both a dichotomous and continuous variable of outsiderness, which measure its spread and degree in the female and male workforces of a pooled set of growth models.FindingsThe empirical analysis shows that outsiderness is profoundly gendered in Western Europe and thus a feminized social phenomenon. However, the comparative investigation highlights that outsiderness has been genderized in diverse ways across the four growth models. Different patterns of gendered outsiderness can be identified.Originality/valueThe article provides a comparative and diachronic analysis of outsiderness from a gender lens, putting into a mutual dialogue different literature on labour market, and shows that outsiderness represents a key analytical dimension for assessing gender inequalities.","PeriodicalId":47193,"journal":{"name":"International Journal of Sociology and Social Policy","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44164506","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":"Gender and leadership positions: understanding women's experiences and challenges in patriarchal societies in Northern Ghana","authors":"Awinaba Amoah Adongo, J. Dapaah, Francess Dufie Azumah","doi":"10.1108/ijssp-02-2023-0028","DOIUrl":"https://doi.org/10.1108/ijssp-02-2023-0028","url":null,"abstract":"PurposeWomen are rarely seen in positions of leadership in patriarchal societies, which is unsurprising. Following gender equity policies, few women have been able to break through the gender equity barrier and assume leadership positions in schools. Few research investigations have delved into the experiences and challenges that women encounter in positions of leadership in patriarchal societies in government schools in Northern Ghana. The study seeks to comprehend the experiences and challenges that women confront in positions of leadership in patriarchal societies in Northern Ghana.Design/methodology/approachThe study aimed to gain a better understanding of the experiences and challenges that women encounter in educational leadership roles in patriarchal societies in Northern Ghana. To achieve the study's objectives, a quantitative research approach and a social survey design were used, as well as descriptive and inferential statistics.FindingsThe findings of the study revealed that in patriarchal societies in Northern Ghana, women experience conventional gender roles that conflict with roles, cultural values, gender stereotyping, family responsibilities and cultural beliefs and perceptions of women and attitudes and low expectations of women's managerial skills discourage women from taking on leadership positions in men-dominated societies.Research limitations/implicationsThere is a need to shift the gender position and question the negative cultural convictions of cultural and patriarchal societies. Equal opportunities for men and women necessitate equal access to leadership positions. It proposes that in patriarchal societies, education and community stakeholder involvement in leadership training programmes for women be considered, as policy documents alone would not be sufficient to eradicate deeply embedded cultural social practices and dispel negative notions about women in leadership positions in men-dominated societies.Originality/valueThe study established that in patriarchal societies, women experienced conventional gender roles that conflict with roles, cultural values, gender stereotyping, family responsibilities, cultural vulnerability of women and the interplay between cultural expected roles and management goals influence women from taking on leadership positions.","PeriodicalId":47193,"journal":{"name":"International Journal of Sociology and Social Policy","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49317805","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}