Suchergebnisse

The Federal Board of Revenue (FBR) of the Pakistani government created an e-tax filing facility in 2005 to make it easier for taxpayers to file their tax returns online. Online tax returns are seen as quick, simple and cost-effective. In this paper, we describe the purpose of the tax filer to utilise the e-tax filing system theoretically after fifteen years of implementation in Pakistan, as explained in this paper by the researcher data was collected from 250 e-tax filing portal users located within the city of Lahore. The results show that subjective norm and attitude towards using e-tax filing portal are associated with intention to use significantly. At present, FBR is making considerable efforts to promote the use of electronic filing systems. This study may help the FBR develop a more efficient scheme for increasing the use of electronic filing among Pakistani taxpayers. Limits and future instructions are provided at the conclusion of the essay.

AbstractA great number of studies have been conducted to examine the direct impact of corporate social responsibility on firm's financial performance, but this direct relationship seems to be spurious and imprecise. Therefore, the main purpose of this study is to investigate the intervening role of corporate image and customer satisfaction on the relationship between corporate social responsibility and financial performance. Data is collected from 229 companies listed on Pakistan stock exchange using simple random sampling technique. Structural equation modelling has been used for the measurement model and for hypotheses testing. Results indicate that corporate image and customer satisfaction partially mediate the association between corporate social responsibility and financial performance. The study concludes that corporate social responsibility significantly affects the firm's financial performance by developing a positive image among the stakeholders and decreasing overall costs. This study will help management of organizations to realize the importance of corporate social responsibility.

Purpose of the study: Unethical behavior has been a source of incremental cost in corporations worldwide, and its consequences are detrimental to organizational health. In today's turbulent environment, the role of leadership becomes even more vital under uncertainties. This study investigates the impact of ethical climate and behavioral integrity on ethical leadership through political mentoring. Methodology: The data were collected through a self-administered questionnaire distributed to the employees of various service sectors of health, education, banks, insurance companies, telecommunication, hotels, and transportation. The overall useable response rate was 85% (450 in total). The data were analyzed through SPSS version 22 and ADANCO version 2.2. Main Findings: The findings of the study are evidence of a strong association among behavioral integrity, ethical climate, political mentoring, and ethical leadership. We also found the mediating role of political mentoring between behavioral integrity and ethical leadership and between ethical climate and leadership. Applications of the study: This study is significant for the managers of the service sector in developing the ethical climate. It gives an insight to the leaders that they should guide their subordinates about the environment appropriately. It means that the leader's role matters in building the organizational employees' character and success. Novelty/Originality of the study: In this study, the role of political mentoring in ethical climate has been recognized, which contributes to business ethics. Furthermore, it bridges the literature gap related to the mediating role of political mentoring in an organizational climate.