Tax Professional Expertise and Voluntary Tax Compliance in Kaduna State: The Moderating Role of Gender in the Informal Sector (Published)
This study examines the moderating role of gender in the relationship between tax professional expertise and voluntary tax compliance among registered informal sector businesses in Kaduna State, Nigeria. Adopting a survey research design, data were collected from 320 respondents drawn from a target population of 2,000 registered informal sector businesses. The sample size was determined using Yamane’s formula, and proportionate sampling was employed to ensure fair representation across Kaduna’s three senatorial districts. Descriptive statistics and multiple regression analysis were used to evaluate the relationships among the variables. The findings reveal that tax professional expertise has a significant positive effect on voluntary tax compliance (β =0.443, p < 0.001), with gender serving as a significant moderator of this relationship (β =0.429, p < 0.001). The study concludes that promoting the use of tax professionals can enhance voluntary tax compliance levels in Nigeria and that incorporating gender-sensitive strategies in tax advisory services is essential. From the conclusion, this study recommends that tax authorities should encourage businesses in Kaduna to engage the services of tax professionals and develop gender-responsive policies to improve voluntary tax compliance.
Keywords: Gender, Informal Sector, tax professional expertise, voluntary tax compliance
ENTREPRENEURSHIP INTENTIONS AND PERCEPTIONS IN THE UAE: A STUDY OF MODERATING EFFECTS OF GENDER, CULTURE AND FAMILY (Published)
This study uses the Entrepreneurial Event theory as the basis for examining the effects of regional factors on entrepreneurial intent, with focus on perceived desirability. As such two major antecedents of age and culture are examined to ascertain whether they create a moderating effect on entrepreneurial intent. In addition two other factors of family support and gender related attitude toward risk are tested in order to establish their moderating effects on the research question. Data was gathered from a sample of 232 participants who indicated having a propensity for opening their own business in the near future. The sample was selected at random, and it represented a highly diverse population inhabiting UAE. The findings indicated that there existed only slight to no correlation between the moderators and entrepreneurial intent in the region of the study. The findings unexpectedly deviated from the previous empirical data on entrepreneurial intent. This was mainly attributed to the unique characteristics of the regional population, from which the research sample was selected.
Keywords: Culture, Gender, attitude toward risk, entrepreneur family member, entrepreneurial intent, regional influences
Rural Community Support as Elixir of Rural Business and Entrepreneurship Development (Review Completed - Accepted)
The purpose of this study is to establish the effect of community support on the rural business and entrepreneurship development. From the analysis of data collected and hypotheses tested, the study concluded that (i) the existing community support in the rural areas of Oyo State is gender biased, (ii) Rural business and Entrepreneurship development to some significant extend reflect the tempo of community support level in a given rural setting and (iii) Community social indices support in the rural region of Oyo State, have a kind of significant effect on rural business and entrepreneurship development, based on these conclusion some recommendations were made to the government and the community leaders.
Keywords: Business, Community support, Entrepreneurship, Gender, Social crisis