Suchergebnisse

Tax compliance is an issue that can be traced back to the introduction of taxes, which is the reason such compliance remains a significant topic in the current literature of academia and practice. Prior studies on the topic of tax compliance or non-compliance can be categorized into two, namely economic and social/psychological theories. In a more serious note, tax evasion has remained a key issue among governments all over the globe, with Jordan being no exception. Jordan has undertaken different fiscal measures to increase compliance in the domestic front in the past decades, but based on annual reports, the country is still experiencing a considerable increase in net public debt and fiscal deficit that can be traced back to the increased tax non-compliance rate. This is specifically true in the case of sales tax in Jordan. To compound the matter further, literature concerning the determinants of sales tax compliance as well as other determinants that drive non-compliance is still scarce, with a universal tax compliance model able to explain the issue with clarity still being elusive. Hence, this work proposed the determinants of sales tax compliance in the context of small and medium-sized enterprises (SMEs) in Jordan, extending Fischer's model of tax compliance, and adding the moderating role of tax knowledge and direct effect of tax service quality. This study proposed a model encapsulating the social, psychological and economic factors to provide insight into the sales tax compliance of Jordanian SMEs.

Although technology trends and acceptance have been considered crucial topics, limited research has examined stress-specific factors such as health anxiety in the context of the COVID-19 pandemic based on people's attitudes toward a mobile health app using the Technology Acceptance Model (TAM). Accordingly, this study primarily highlights the psychological determinants stemming from the COVID-19 pandemic that affect the usage of a mobile health app. The study followed a cross-sectional design and adopted a snowball sampling technique to collect the data. The findings showed a significant association between perceived usefulness, perceived ease of use, and event-related fear and Tabaud App intention. The relationships between Tabaud App intention and COVID-19 anxiety on Tabaud App usage were also revealed. The study found a significant association between perceived ease of use and perceived usefulness. Additionally, the multi-group analysis showed that only two paths related to Tabaud App intention, perceived ease of use and perceived usefulness, differed significantly between males and females. Additionally, women experienced anxiety disorders more than men. The study contributes to the previous knowledge on the field by examining the psychological determinants resulting from the COVID-19 pandemic that influence using a mobile health app, namely, event-related fear and COVID-19 anxiety. The study results may help governments, health policymakers, and health organisations in Saudi Arabia contain the spread of the COVID-19 pandemic.

The pandemic's context is rife with numerous dangerous threats and high fear levels, influencing human decision-making. Such characteristics are identified by investigating the acceptance of exposure detection apps from the technology acceptance model (TAM) perspective. This study purposed a model to investigate protection technology acceptance, specifically exposure detection apps in the context of COVID-19. Quantitative study approach and a cross-section design targeted 586 participants from Saudi Arabia. As the study model is complex, the study hypotheses were analysed using the structural equation modelling–partial least squares (SEM-PLS3) approach. The findings support the entire model hypothesis except the link between social media awareness and exposure detection apps' intention. Mediation of COVID-19 anxiety and influence was confirmed as well. The current paper contributes to the technologies acceptance domain by developing a context-driven model comprising the major pandemic characteristics that lead to various patterns of technology acceptance. This study also fills the literature gap regarding mediating effects of social influence and COVID-19 anxiety in the relationship between trust in government and exposure detection apps implementation, and between COVID-19 anxiety and exposure detection apps implementation, respectively. The results may assist government agencies, health policymakers, and health organisations in the wide world and specifically Saudi Arabia, in their attempts to contain the COVID-19 pandemic spread.