This research work addresses the issue of improving the tax-compliance behaviour of the small business owners. Theocratical framework of this paper is based on two theories, Slippery Slope framework and Theory of Planned Behaviour. With the help of these two theories the aim of this research is to explore the determinants of the tax-compliance behaviour and to improve the tax-payers behaviour specially of small business owners. Data was collected from 340 small business owners those were operative in major cities of Pakistan i.e. Karachi, Islamabad (Pindi), Lahore, Multan and Faisalabad. This study is significant as it can help the tax-authorities in exploring the antecedence of the tax-Compliance Intention and hence, Behaviour.

This research article aims at exploring the Voluntary Tax-compliance behaviour of the small and medium-size business enterprises for two countries, Pakistan and Turkey. Voluntary tax-compliance from SME’s is considered as major risk area by the tax-collection authorities of both developing and developed countries, authorities from both desire to bring individuals belonging to SME’s to pay taxes on a voluntary basis, in order to generate higher revenues for their governments. Thus, data was collected from the owners of SME’s of both countries through a questionnaire, data thus collected was analysed using SPSS and PLS-Smart. The results suggested that voluntary tax-compliance can be achieved by building a mutual trust relation and by exercising legitimate use of power by the tax authorities, results also signify that subjective norms, perceived behavioural control, attitude towards taxes and moral obligation are also key factors in determining the voluntary tax-compliance behaviour as suggested by Kirchler,  Hoelzl and Wahl,  (2008). Also, this article tests the mediating role of the intention of building positive voluntary tax-compliance behaviour as suggested by Ajzen (1991). This study is an important contribution in literature as it incorporates data from two countries, Pakistan (a developing nation) and Turkey (that is making its mark in the list of developed countries). This research work can be further extended by incorporating comparative analysis among the business owners belonging to developed, semi-developed and developing countries.

This study explores the role of Tax-knowledge on building affirmative attitude towards taxes, by incorporating the Technology acceptance model (TAM). TAM model established the fact that intention can be developed if attitude is foster by developing perceived usefulness and perceived ease of use in user mind, also it indicates the role if external factor in developing perceived ese of use and perceived usefulness. This article based on the fact narrated above uses Tax-knowledge as an external factor. Tax-knowledge is being observed by further 3 dimensions. General Knowledge, Legal Knowledge and Technical Knowledge. The data for this research article was collected from the owners of small business firms operational in Punjab, Multan region. Data was collected using questionnaire/survey method and was analysed using PLS-Smart. The results showed that general knowledge does not have impact on tax-compliance intention. Whereas, legal knowledge and technical knowledge demonstrate higher B-coefficients for both direct and indirect relationship. Thus, this study concludes that by enhancing legal and technical knowledge regarding taxes, individual’s tax-compliance intention can be magnified.

In today's society, determining living standards requires taking into account life expectancy. Thus, a key concern for policymakers is the analysis of life expectancy characteristics. The life expectancy is evaluated using the panel quantile regression model across many quantile ranges, including 0.05, 0.1, 0.2, 0.3, 0.4, 0.5, 0.6, 0.7, 0.8, 0.9, and 0.95. From 2000 through 2018, the study examines the effects of economic progress, energy use, and carbon dioxide releases on life expectancy across Asia and Africa. The analysis shows that CO2 emanations and life expectancy are intimately linked across all life expectancy quantiles. The impact of economic progress on life expectancy is negative in all except 0.95 quantiles. Additionally, except for the higher quantile (0.95), there is a negative and significant correspondence between hydroelectricity usage and life expectancy in the low and higher quantile series. The findings have thus shown beneficial impacts on life expectancy in low, medium, and greater quantities of petroleum and other liquid consumption. The outcomes suggest boosting the corporate structure to increase productivity and development. However, implementing a clean form of energy sources, i.e., renewable energy and technological efforts, need to employ excellently, contributing to environmental sustainability and a healthy ecosystem.

Purpose: The COVID-19 issue emphasized the significance of strong governance in changing the firm's actions because there are still health hazards (Ashraf, 2020). With the pandemic scenario, digital innovation, adoption, and integration into practical activities and operations is critical for any organization seeking a long-term competitive edge (Grove, 2018). The current study is an attempt to understand the impact of corporate governance on firm performance with the mediating role of digital innovation Design/Methodology/Approach: Based on the most convenient sample approach, the Punjab banking industry has been considered. The questionnaire survey approach was used, and survey results were gathered through both online and in-person contacts Findings: The results obtained show that digital innovation has reduced the effect of Board Size and Board Diversity while the effect of Board Independence, Board Committees and Frequency of yearly conducted meetings held in a year were diverted from their directions in the results of indirect effect.  Implications/Originality/Value: This study contributes to the literature by illuminating the aspects that might form the foundation for the creation of enhanced company performance. Following the global emergence of a pandemic, there has been very little literature work identified building a solid relational foundation.