Local business environment, managerial expertise and tax corruption of small- and medium-sized enterprises

Vu, Nam Hoang; Bui, Tuan Anh; Nguyen, Ngoc Minh; Luu, Ngoc Hiep

doi:10.1080/1406099x.2021.1990473

Cited by 15 publications

(3 citation statements)

References 43 publications

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“…A survey of 147 countries found that the primary challenge in running a company is the difficulty that business people face in comprehending tax regulations (Bhalla et al, 2022). The complexity of tax regulations and disorganized tax administration costs, coupled with limited tax knowledge, can lead to companies not utilizing their tax-saving potential legally and optimally, thus hindering business performance growth (Vu et al, 2021).…”

Section: Relationship Between Tax Knowledge and Business Performancementioning

confidence: 99%

How Tax Knowledge Mediates Business Performance?

Mangoting,

Leoni,

Natalia

2024

JDM

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This study aimed to determine the influence of tax awareness on business performance and to examine the effect of tax knowledge as a mediating variable. The research adopted a survey with the distribution of questionnaires via G-Forms. The sample consisted of individual taxpayers who own sole proprietorships. The study demonstrated that high tax awareness and knowledge positively impacted taxpayers to fulfill their tax obligations, thereby enhancing business performance. The results of the mediation test confirmed that tax knowledge plays an effective mediating role. Tax awareness remained the main factor. Increasing tax awareness encourages taxpayers to seek broader knowledge about tax regulations and their interpretations, which affects the efficiency of the company’s cash flow. This drives companies to make innovative decisions by optimizing tax regulations and incentives. This study confirmed that tax awareness and tax knowledge contributed to improving taxpayers’ compliance. Nevertheless, integrating tax awareness with tax knowledge not only improves taxpayers’ compliance but also leads to improved business performance.

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Section: Relationship Between Tax Knowledge and Business Performancementioning

confidence: 99%

How Tax Knowledge Mediates Business Performance?

Mangoting,

Leoni,

Natalia

2024

JDM

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“…The owners who possess a variety of managerial expertise able to make the business perform well. Although knowledge is the key to a better future, knowledge is also associated with illegal activities committed in business such as bribery (Hoang Vu et al, 2021). In the study conducted among Vietnamese SMEs, they found managers that who are very expert in tax are prone to be involved in tax corruption and bribery.…”

Section: Managerial Expertise Such As Business Planning and Entrepren...mentioning

confidence: 99%

The Effect of Conceptual Factors on Small and Medium-Sized Enterprises Business Success in Malaysia

Husain,

Abd Rashid,

Norhisham

et al. 2023

IMBR

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This study was purposely conducted to examine the influence of conceptual factors such as external environment (i.e. government support and information access) and managerial expertise (i.e. business planning and entrepreneurial skills) on SMEs business success in Malaysia. The main objectives are to examine which factors that influences most on SMEs' business success. A survey was administered through a face-to-face approach to 115 individuals who run the SME business. We utilized SPSS version 20 software and analyzed the data using multiple regression analysis to test the hypothesis. Findings showed a significant relationship between all tested variables (government support, information access, business planning & entrepreneurial skills) and the dependent variable (business success of SME). Through multiple regression analysis, although all variables tested have a significant effect on SMEs' success, however, a greater influence is shown by entrepreneurial skills on the probability of SMEs' success. Findings are expected to contribute to improve the understanding of the obstacles or challenges that might be faced by SMEs. These findings also benefit policymakers and development partners to formulate policies related to improvement for SMEs. The useful information will help the SMEs continue to grow. At the same time, the government also can promote the development of competitive, innovative, and resilient SMEs through effective coordination and provision of business support that focuses on improving entrepreneurial skills. The research is useful for development partners in developing programs including searching for funds. Lastly, this study hopes to contribute to the body of knowledge concerning SMEs in Malaysia.

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“…Nguyen and Wong (2021) used an extended model based on data from Vietnamese listed firms; according to the findings of the study, improvements in the business environment reduce firms' cash holdings and vice versa. Vu et al (2021) used a 10-year longitudinal dataset of Vietnamese SMES and found that improvements in the quality of the business environment contribute to less tax corruption in transition economies. Cui et al (2022) concluded that improving the business environment promotes the economic growth of trading partners.…”

Section: Business Environmentmentioning

confidence: 99%

Business environment, spatial spillover, and urban–rural income gap——an empirical test based on provincial panel data in China

Zhao¹,

Jiao²

2022

Front. Environ. Sci.

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With economic development, the global ranking of China’s business environment has been greatly improved; however, the cost of rapid economic development is a growing disparity in income among urban–rural areas. As a result, investigating the impact of the business environment on the urban–rural income gap is critical to determining how to narrow the urban–rural income gap and achieve common prosperity. This study collects and organizes data from 31 provinces in China from 2011–2019 and provides an analysis of optimizing the business environment on the urban–rural wealth divide using the Durbin spatial model and adjacent spatial weight matrix. The accompanying three results are presented from this survey: 1) the outcomes of the spatial Durbin model discovered that there is a spatial spillover effect on the business environment, and optimizing the business environment not only reduces the regional urban–rural income gap but also has an impact on the regional urban–rural wage crevice in neighboring regions; 2) through the use of empirical analysis methods to test the different dimensions of the business environment, it is found that the overall impact of the product market development, non-state economy development, market intermediary development, and legal system has a significant spatial spillover effect on reducing urban and rural income inequality; 3) deeper research finds that there is regional heterogeneity in the effect of improving the business environment on the urban–rural wage hole. Only the central provinces have a significant spatial business environment spillover effect, while there is no significant business environment spillover effect in the eastern and western provinces. China should further accelerate the construction of the business environment, which is of great importance to lessen the disparity in wealth between urban–rural areas.

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Local business environment, managerial expertise and tax corruption of small- and medium-sized enterprises

Cited by 15 publications

References 43 publications

How Tax Knowledge Mediates Business Performance?

How Tax Knowledge Mediates Business Performance?

The Effect of Conceptual Factors on Small and Medium-Sized Enterprises Business Success in Malaysia

Business environment, spatial spillover, and urban–rural income gap——an empirical test based on provincial panel data in China

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