{"title":"尼日利亚2019冠状病毒病大流行期间,公共卫生应对措施和财政政策措施对创业公司税收士气的等级影响","authors":"L. Raimi, L. A. Agbetunde, Basirat Olaide Raimi","doi":"10.1142/s2737566823500056","DOIUrl":null,"url":null,"abstract":"The purpose of this paper is to examine the hierarchical effects of Public Health Responses (PHRs) and fiscal policy measures (FPMs) on the tax morale (TM) of entrepreneurial firms in Nigeria during the COVID-19 pandemic. The theoretical basis for the study is based on social contract theory (SCT) and fiscal exchange theory (FET), which oblige entrepreneurs to pay taxes to the state in return for public goods and social services. Using a cross-sectional survey design, we collected primary data from 177 professional managers of entrepreneurial firms in Nigeria using online questionnaires. The sampled firms were accessed with the support of the Lagos Chamber of Commerce. Data collected at a point in time reflecting respondents’ views on the impact of PHRs and FPMs on TM were analyzed using hierarchical regression analysis. Three estimates emerged from the hierarchical regression analyses. The first estimation suggests that the PHRs have a significant positive effect on the TM of entrepreneurial firms. The second estimate suggests that the FPMs do not have a significant positive effect on the TM of entrepreneurial firms. The third estimation found that the interactive effects of PHRs and FPMs do not have a significant positive effect on the TM of entrepreneurial firms. The study, although modest, contributes to the literature on the entrepreneurial behavior of firms and tax morals in a period of economic uncertainty. The study provides valuable insights and validates the social contract and fiscal exchange theories in the recessionary period.","PeriodicalId":39482,"journal":{"name":"Journal of Business Valuation and Economic Loss Analysis","volume":"28 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"HIERARCHICAL EFFECTS OF PUBLIC HEALTH RESPONSES AND FISCAL POLICY MEASURES ON TAX MORALE OF ENTREPRENEURIAL FIRMS DURING THE COVID-19 PANDEMIC IN NIGERIA\",\"authors\":\"L. Raimi, L. A. Agbetunde, Basirat Olaide Raimi\",\"doi\":\"10.1142/s2737566823500056\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this paper is to examine the hierarchical effects of Public Health Responses (PHRs) and fiscal policy measures (FPMs) on the tax morale (TM) of entrepreneurial firms in Nigeria during the COVID-19 pandemic. 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The third estimation found that the interactive effects of PHRs and FPMs do not have a significant positive effect on the TM of entrepreneurial firms. The study, although modest, contributes to the literature on the entrepreneurial behavior of firms and tax morals in a period of economic uncertainty. 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引用次数: 0
摘要
本文的目的是研究2019冠状病毒病大流行期间尼日利亚公共卫生应对措施(Public Health response, PHRs)和财政政策措施(fiscal policy measures, FPMs)对创业公司税收士气(tax morale, TM)的等级效应。该研究的理论基础是社会契约理论(SCT)和财政交换理论(FET),这两种理论要求企业家向国家纳税,以换取公共产品和社会服务。采用横断面调查设计,我们通过在线问卷收集了尼日利亚177名创业公司职业经理人的原始数据。抽样公司是在拉各斯商会的支持下接触的。在反映受访者对phrr和FPMs对TM影响的观点的时间点收集的数据使用分层回归分析进行分析。从层次回归分析中得出三个估计。第一个估计表明,PHRs对创业型企业的TM有显著的正向影响。第二个估计表明,FPMs对创业公司的TM没有显著的正向影响。第三次评估发现,PHRs和FPMs的交互效应对创业企业的TM没有显著的正向影响。这项研究,虽然是适度的,但对经济不确定时期企业的创业行为和税收道德的文献有所贡献。本研究为经济衰退时期的社会契约理论和财政交换理论提供了有价值的见解和验证。
HIERARCHICAL EFFECTS OF PUBLIC HEALTH RESPONSES AND FISCAL POLICY MEASURES ON TAX MORALE OF ENTREPRENEURIAL FIRMS DURING THE COVID-19 PANDEMIC IN NIGERIA
The purpose of this paper is to examine the hierarchical effects of Public Health Responses (PHRs) and fiscal policy measures (FPMs) on the tax morale (TM) of entrepreneurial firms in Nigeria during the COVID-19 pandemic. The theoretical basis for the study is based on social contract theory (SCT) and fiscal exchange theory (FET), which oblige entrepreneurs to pay taxes to the state in return for public goods and social services. Using a cross-sectional survey design, we collected primary data from 177 professional managers of entrepreneurial firms in Nigeria using online questionnaires. The sampled firms were accessed with the support of the Lagos Chamber of Commerce. Data collected at a point in time reflecting respondents’ views on the impact of PHRs and FPMs on TM were analyzed using hierarchical regression analysis. Three estimates emerged from the hierarchical regression analyses. The first estimation suggests that the PHRs have a significant positive effect on the TM of entrepreneurial firms. The second estimate suggests that the FPMs do not have a significant positive effect on the TM of entrepreneurial firms. The third estimation found that the interactive effects of PHRs and FPMs do not have a significant positive effect on the TM of entrepreneurial firms. The study, although modest, contributes to the literature on the entrepreneurial behavior of firms and tax morals in a period of economic uncertainty. The study provides valuable insights and validates the social contract and fiscal exchange theories in the recessionary period.
期刊介绍:
The Journal of Business Valuation and Economic Loss Analysis (JBVELA) is a refereed academic journal that publishes continuously throughout the year and is co-edited by Bradley Ewing and James Hoffman. The mission of the Journal of Business Valuation and Economic Loss Analysis is to improve the practice of business valuation, economic loss analysis, and risk management by helping to inform academics, practitioners, and attorneys about theoretical and practical developments in these fields.