Arun Sharma, University Business School, Guru Nanak Dev University, Amritsar, India
Poonam Sharma, PG Department of Commerce, Khalsa College Amritsar, India
Jaspal Singh, University School of Financial Studies, Guru Nanak Dev University, Amritsar, India
Tax compliance constitutes an important aspect of a government’s efforts at socioeconomic management to ensure public welfare, equity, and development of the state. Driven by the shortage of financial resources, states–especially developing countries–have started to view tax compliance as a serious matter. This study is an attempt to analyze the dynamics of tax morale among the Indian taxpayers and to develop a well-structured scale to measure tax morale among the taxpayers. Survey data collected from a sample of four hundred and fifteen individual respondents produced a multi-factoral solution explaining sixty nine percent variation in the factor structure. The psychometric properties of the five-factorstructure scale–fiscal exchange, conditional cooperation, social capital, institutional dynamics, and financial satisfaction have been established through confirmatory factor analysis. The postulated survey instrument intends to provide new insights on and implications of the tax compliance problem.
Severo C. Madrona, Jr.
National College of Public Administration and Governance
University of the Philippines Diliman
Risk-based regulations are integrated in public governance as part of public management reform where financial management principles have been introduced within public administration. Of late, risk-based regulations are applied in the regulation of higher educational institutions (HEIs) in developed states. Proponents of the framework challenge the one-size-fits-all traditional regulation which applies the same levels of scrutiny to all educational providers, that is, educational providers are subjected to the same processes of monitoring and evaluation. It is within this context that this paper is being written. It presents a case study on the application of risk-based regulation of higher education in the Philippines through CHED CMO No. 40 Series of 2008 (2008 Manual of Regulation for Private Higher Education) and the CHED CMO No. 46 Series of 2012 which introduced the concepts of outcomes-based and typology-based quality assurance of higher educational institutions (HEIs) resultant in their horizontal and vertical classifications. In so doing, this paper examines how CHED (1) defines the risk (2) measures the exposure; (3) sets the strategy to address the exposure and determines how to allocate resources to each individual target by setting the frequency and depth of inspection, and (4) executes and learns the given strategy.
Generation of Linking Social Capital through MicrofinanceCooperative: The Case of the Northern Samar Cooperative
Nikki P. Pormento
Building social connection among citizens is achievable with the help of some development interventions like microfinance (Feigenberg, et al. 2010; Rankin, 2002). But forming social capital between government employees and citizens can be challenging especially in areas where citizens are more inclined to forming bonds with neighbors than people of authority. This paper aims to determine how a microfinance cooperative can generate linking social capital between public and private stakeholders. An agriculture-based multi-purpose cooperative in Northern Samar in the Philippines that offers microfinance services to farmers is the focus of the research. It was successful in forming social capital between the Department of Agriculture (DA) employees and local farmers who availed of their microfinance services. Thematic case study analysis was used. Data was gathered through six in-depth interviews of farmers and cooperative officers. The study shows that social capital was generated through the trust and reciprocity practiced by private and public stakeholders in their cooperative. The trust is built through consistent interactions, increase of microcredit funds offered to farmers, provision of training and farm inputs to farmers by cooperative officers and Department of Agriculture employees, while norms of reciprocity are expressed through the sharing of information on farm techniques and inputs, respect for DA employees, and cooperation in cooperative activities.
Learning Practices and Challenges among Thai Public,State Enterprise and Private Sectorsin Delivering Public Values
National Institute of Public Administration
Creating learning values in organizations with the aim of improving service delivery is a must in today’s time. This study examines three dimensions of learning organization practices. The focus is on Thailand’s public enterprise sector, public sector, and private sector. The study consists of three major learning organization dimensions: (1) promoting a supportive learning environment within organizations; (2) establishing concrete learning processes; and (3) positioning a leadership that supports learning. A survey was done among individuals working in state enterprises and the private and public sectors in order to determine the effects of the role played by the above-mentioned sectors’ nature of business or
operations, its size, and its interaction effects in the success of establishing a learning organization.
An organizational-level Multivariate Analysis of Covariance (MANCOVA) reveals that private organizations exhibit significantly more activities across three learning organization dimensions: psychological safety, education and training, and knowledge transfer. Employees in private organizations–especially in the finance and banking sector–perceive a higher level of psychological safety under a supportive learning climate and environment. Additionally, the natures of business organizations–production, construction, and real estate–exhibit a higher level of concrete learning practices and reflection on work processes. Furthermore, the number of employees affects the process of analytical thinking within organizations. There were statistically significant interaction effects among
organization sectors, the nature of business, and number of employees on the sub-dimension, psychological safety in the workplace. Finally, this study discusses the challenges of psychological safety and leadership roles on creating learning practices, then, provides recommendations on leading roles in establishing a psychological safety environment as a fundamental ground for creating the learning organization.
ARPA 2018, VOL 29, NOS. 1-2