An interpretive structural model for factors affecting the tax compliance of professional athletes: a case study of football players

Memari, Zhaleh; Pandari, Abbas Rezaei; Bemanzadeh, Fahimeh

doi:10.1108/ijsms-03-2021-0077

Cited by 2 publications

(2 citation statements)

References 48 publications

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“…Besides, the use of advanced computer technology in the tax payment system is also argued to improve tax compliance among African business owners (Mascagni et al, 2021). On the contrary, new technologies for implementing tax regulations and clear tax regulations are the lowest factor influencing Iranian football players' tax compliance (Memari et al, 2021).…”

Section: Tax Compliancementioning

confidence: 99%

The income tax compliance of social media influencers during COVID-19 pandemic: An exploratory study

Prihatiningtias

Karo

2021

JEMA

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Social media platforms have been an important source for the dissemination of information, especially during the COVID-19 social restrictions (work from home) mandate. As a result, most companies now rely more on social media influencers to deliver their brand values. However, many of these influencers do not report and pay their income tax from their social media paid activities. This study is the first to understand the reasons behind their tendency behavior to comply and or incompliance income tax in Indonesia during the COVID-19 pandemic. A qualitative method with in-depth interviews, observation, and documentation was used as the method of study. A total of thirteen Indonesian millennials influencers with a minimum number of 10,000 followers and taxable income from social media were involved in the study to share their views about their tax compliances behavior. Our findings revealed that there are indices that affect tax incompliant behavior among millennial social media influencers such as the sufficiency of knowledge about tax, unclear tax imposition and categorization mechanism, the level of trust, nationalism, and administrative needs for works. These finding also implies that there is an urge to educate influencers about tax compliance by using more suitable content and media to maximize the potential tax revenue from this booming profession.

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Section: Tax Compliancementioning

confidence: 99%

The income tax compliance of social media influencers during COVID-19 pandemic: An exploratory study

Prihatiningtias

Karo

2021

JEMA

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“…However, they fail to comply with business regulations and are penalized severely by the government. However, a compliance audit and sustainability accounting reports guarantee improved oversight of the organization's legal issues and help to abide by a variety of additional rules, including tax laws, environmental laws, consumer protection laws, and other related business laws [4][5][6] aimed to test how stakeholders are involved in the sustainability accounting and reporting processes of Australian local councils.…”

Section: Introductionmentioning

confidence: 99%

Auditing and Sustainability Accounting: A Global Examination Using the Scopus Database

et al. 2022

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Purpose: Sustainability accounting measures performance toward sustainability that ensures accountability of the provision of conventional accounting information. A compliance audit is a thorough examination of a company’s compliance with regulatory requirements. Compliance audit reports assess the strength and diligence of regulatory compliance measures, security guidelines, risk management processes, and user control regulations during a compliance audit and sustainability accounting reports. Auditing plays an important role in ensuring that all financial information-related conventions are followed properly. Hence, the current research aims to explore the conceptual structure in the knowledge of auditing and sustainability accounting using a bibliometric analysis, intending to contribute to a better understanding of this field of study. Design/methodology/approach: This study used bibliometric analysis to examine the research on compliance audits between 2000 and 2021, using a sample of 330 research articles from Scopus databases, with only articles and review papers published on the business subject. This study also examines the applicability of Bradford’s laws and Lotka’s law. Findings: The bibliometric analysis reveals trends in the field of auditing and sustainability accounting research publications, indicating that compliance audit is a developing subject, and it still confronts challenges in mainstream accounting and auditing research. The high proportion of cited articles by a few authors, on the other hand, suggests that compliance audit is still a niche field of study. Between 2009 and 2021, the number of articles increases significantly, and the leading Scopus indexed journals, authors, and collaboration networks are identified. In light of the preceding literature’s views, some significant research gaps and further proposals for future studies are identified. Research limitations/implications: This research analysis is based on data taken only from the Scopus database; some flaws will be apparent in the findings. Originality/value: This research contributes to the area by examining the present advancements of the compliance audit and sustainability accounting, highlighting existing gaps in the literature, and, most importantly, proposing future research for the field.

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An interpretive structural model for factors affecting the tax compliance of professional athletes: a case study of football players

Cited by 2 publications

References 48 publications

The income tax compliance of social media influencers during COVID-19 pandemic: An exploratory study

The income tax compliance of social media influencers during COVID-19 pandemic: An exploratory study

Auditing and Sustainability Accounting: A Global Examination Using the Scopus Database

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