产业集群中的财政激励和税收合规行为:对尼日利亚东南部集群的调查

IF 2.1 Q3 BUSINESS

Journal of African Business Pub Date : 2022-02-03 DOI:10.1080/15228916.2022.2031827

Ebele S. Nwokoye, C. Igbanugo, Chukwunonso S. Ekesiobi, S. K. Dimnwobi

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引用次数: 8

摘要

摘要本研究调查了财政激励对尼日利亚产业集群企业纳税行为的影响。来自尼日利亚东南部三个产业集群的800家公司的数据是通过多阶段抽样程序使用结构化问卷收集的。采用描述性统计和逻辑回归模型对调查结果进行估计。研究的主要发现表明，定期税务审计、公司规模、简化税务要求沟通、传达威慑信息、，企业所有者的教育程度、现任政府的政治合法性以及财政激励（税收抵免、减税、资本补贴、投资激励）显著影响尼日利亚产业集群中企业的纳税行为。同样，研究发现，财政激励显著提高了尼日利亚产业集群中的企业绩效。提出了影响和政策建议，供税务和工业部门的相关利益攸关方采用。

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Fiscal Incentives and Tax Compliance Behaviour in Industrial Clusters: A Survey of Clusters in South-east Nigeria

ABSTRACT The study investigates the impact of fiscal incentives on the tax compliance behavior of firms in industrial clusters in Nigeria. Data from 800 firms drawn from three industrial clusters in South-East Nigeria were collected using a structured questionnaire through a multi-stage sampling procedure. Descriptive statistics and the logistic regression model were applied to estimate the survey responses. The major findings of the study show that regular tax audit, firm size, simplifying the communication on tax requirement, communicating deterrent messages, educational attainment of the firm owner and political legitimacy of the current government as well as fiscal incentives (tax credit, tax reduction, capital allowance, investment incentives) significantly influence the tax compliance behavior of firms in Nigeria’s industrial clusters. Similarly, the study finds that fiscal incentives significantly enhance firm performance in Nigeria’s industrial clusters. Implications and policy suggestions are presented for adoption by concerned stakeholders in the tax and industrial sectors.

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来源期刊

Journal of African Business BUSINESS-

CiteScore

4.60

自引率

10.50%

发文量

期刊介绍： Journal of African Business is the official journal of the Academy of African Business and Development, the largest network of professionals committed to advancement of business development in African nations. JAB strives to comprehensively cover all business disciplines by publishing high quality analytical, conceptual, and empirical articles that demonstrate a substantial contribution to the broad domain of African business. Regardless of the research context, tradition, approach, or philosophy, manuscripts submitted to JAB must demonstrate that the topics investigated are important to the understanding of business practices and the advancement of business knowledge in or with Africa. Particularly, JAB welcomes qualitative and quantitative research papers. JAB is not, however, limited to African-based empirical studies. It searches for various contributions, including those based on countries outside Africa that address issues relevant to African business. Targeted toward academics, policymakers, consultants, and executives, JAB features the latest theoretical developments and cutting-edge research that challenge established beliefs and paradigms and offer alternative ways to cope with the endless change in the business world. Covered areas: Accounting; Agribusiness Management and Policy; Business Law; Economics and Development Policy; Entrepreneurship and Family Business; Finance; Global Business; Human Resource Management; Information and Communications Technology (ICT); Labor Relations; Marketing; Management Information Systems (MIS); Non-Profit Management; Operations and Supply Chain Management; Organizational Behavior and Theory; Organizational Development; Service Management; Small Business Management; Social Responsibility and Ethics; Strategic Management Policy; Technology and Innovation Management; Tourism and Hospitality Management; Transportation and Logistics