Version-1 (Nov-Dec 2015)
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| Paper Type | : | Research Paper |
| Title | : | Perception of Tax Fairness and Personal Income Tax Compliance in Ken Saro-Wiwa Polytechnic, Bori |
| Country | : | Nigeria |
| Authors | : | Ferry Barineka Gberegbe || Gabriel A. idornigie || Lilian Okorite Nkanbia-Davies |
Abstract: Tax compliance literature suggests that the perception of fairness is likely to influence personal income administration. However, empirical evidence is lacking in Rivers State, Nigeria. This study investigates the relationship between the perception of tax fairness and personal income tax compliance in Ken Saro-Wiwa Polytechnic, Bori. It employed qualitative approach to examine the relationship between the perception of tax fairness, exchange with government, self interest, and personal income tax compliance in Ken Saro-Wiwa Polytechnic, Bori. The result revealed that there is significant relationship between the perception of tax fairness and personal income tax compliance in Ken Saro-Wiwa Polytechnic, Bori. This indicates that exchange with government and self interest influence personal income tax compliance behaviour of employees of Ken Saro-Wiwa Polytechnic, Bori.
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| Paper Type | : | Research Paper |
| Title | : | An Empirical Analysis on the Nature of Relationship between Capital Structure and Firms Performance: A Study of 40 Indian Firms |
| Country | : | India |
| Authors | : | Geetika Batra || Prof. (Dr.) Alka Munjal |
Abstract: The financing decision with regard to capital structure theory of finance has been a topic of many theories and their conflicting output for past many years. This paper aims to analyse the nature of relationship between the capital structure of a firm and its performance. The data of 40 firms excluding financial services firms listed on Nifty indices on National Stock Exchange is studied (The composition of 50 firms on Nifty represents a well branch out index reflecting precisely the overall market conditions). Financial services firms have been excluded from purview of this paper, as they are in the business of collecting money and investing in financial assets rather than producing goods, hence follow a unique business valuation model. Further financial services sector being one of the most sensitive sectors.
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| Paper Type | : | Research Paper |
| Title | : | Escaping Deflation In Zimbabwe: The Role Of Fiscal And Monetary Policies |
| Country | : | Zimbabwe |
| Authors | : | Amos Tendai Munzara |
Abstract: Zimbabwe is struggling to escape from a monetary deflation. The paper traces the causes and effects of deflation in Zimbabwe and considers policy options available to government to escape from deflation. The paper concludes that monetary authorities in Zimbabwe are constrained to use monetary policy to fight deflation given the absence of a domestic currency. Although fiscal authorities are also constrained by lack of budgetary support, the paper recommends fiscal policy as the stabilisation tool of choice to tackle deflation in Zimbabwe. The government should work towards improving transparency and accountability in revenue collection particularly from mineral sales. The government should foster a conducive environment for investment and facilitate the formalisation of the informal sector.
Keywords: monetary deflation, fiscal policy, monetary policy, quantitative easing, money supply, inflation expectations
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