非洲的企业税收责任：尼日利亚视角
IF 1.2
Q4 MANAGEMENT
引用次数: 5
摘要
摘要本研究以尼日利亚为例，探讨了非洲小企业主如何谈论他们的税收责任。数据通过访谈、焦点小组会议和在线聊天进行整理。本研究确定了这些企业主之间的两种主要类型的税收责任话语：（1）基于职责的话语和（2）基于权利的话语。基于义务的会谈将税收主要视为公民对政府的责任，应始终无条件履行，而基于权利的会谈将税务主要视为政府对公民的责任，应该首先履行，以便政府赢得公民的信任，提高税收合规性。进一步的分析表明，这些会谈以四个常见的话语主题为基础，即社会经济发展、法律、道德和慈善主题，企业主以不同的方式回应这些主题。该论文认为，了解这些不同的反应将有助于税务监管机构有效应对纳税人的态度。本文章由计算机程序翻译，如有差异，请以英文原文为准。
Corporate tax responsibility in Africa: Insight from Nigeria
ABSTRACT This study explores how small business owners in Africa talk about their tax responsibility, using Nigeria as a case study. Data were collated through interviews, focus group sessions, and online chats. The study identifies two main types of tax responsibility talks amongst these business owners: (1) duty-based and (2) right-based discourses. The duty-based talks see taxation primarily as the citizens’ responsibility to governments, which should always be fulfilled unconditionally, while right-based talks see taxation primarily as the government’s responsibility to citizens, which should be fulfilled first, in order for the government to earn the trust of citizens for higher tax compliance. Further analyses reveal that these talks are anchored on four common discursive themes – i.e. socioeconomic development, and legal, moral, and philanthropic themes, which business owners respond to in different ways. The paper argues that understanding these diverse responses will help tax regulators respond to taxpayers’ attitudes effectively.
求助全文
通过发布文献求助，成功后即可免费获取论文全文。
去求助
来源期刊
Africa Journal of Management
Business, Management and Accounting-Business and International Management
CiteScore
2.80
自引率
15.40%
发文量
20
期刊介绍：
The beginning of the Twenty First Century has witnessed Africa’s rise and progress as one of the fastest growing and most promising regions of the world. At the same time, serious challenges remain. To sustain and speed up momentum, avoid reversal, and deal effectively with emerging challenges and opportunities, Africa needs better management scholarship, education and practice. The purpose of the Africa Journal of Management (AJOM) is to advance management theory, research, education, practice and service in Africa by promoting the production and dissemination of high quality and relevant manuscripts. AJOM is committed to publishing original, rigorous, scholarly empirical and theoretical research papers, which demonstrate clear understanding of the management literature and draw on Africa’s local indigenous knowledge, wisdom and current realities. As the first scholarly journal of the Africa Academy of Management (AFAM), AJOM gives voice to all those who are committed to advancing management scholarship, education and practice in or about Africa, for the benefit of all of Africa. AJOM welcomes manuscripts that develop, test, replicate or validate management theories, tools and methods with Africa as the starting point. The journal is open to a wide range of quality, evidence-based methodological approaches and methods that “link” “Western” management theories with Africa’s indigenous knowledge systems, methods and practice. We are particularly interested in manuscripts which address Africa’s most important development needs, challenges and opportunities as well as the big management questions of the day. We are interested in research papers which address issues of ethical conduct in different African settings.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
