<?xml version="1.0" encoding="UTF-8"?>
<rss xmlns:dc="http://purl.org/dc/elements/1.1/" version="2.0">
  <channel>
    <title>EconStor Community: Ss. Cyril and Methodius University in Skopje, Faculty of Economics</title>
    <link>https://hdl.handle.net/10419/147453</link>
    <description>Ss. Cyril and Methodius University in Skopje, Faculty of Economics</description>
    <pubDate>Thu, 30 Apr 2026 04:39:34 GMT</pubDate>
    <dc:date>2026-04-30T04:39:34Z</dc:date>
    <item>
      <title>Tax Compliance Strategies and Revenue Generation in Nigeria</title>
      <link>https://hdl.handle.net/10419/314354</link>
      <description>Title: Tax Compliance Strategies and Revenue Generation in Nigeria
Authors: Dakhil, Mustafa Salih; Dagunduro, Muyiwa Emmanuel; Abbood, Faraj Gheni; Falana, Gbenga Ayodele
Abstract: Tax revenue generation is crucial for economic management and development in both developed and developing countries, as it supports public services, infrastructure, and social programs, thus fostering sustainable development and economic stability. This study aims to investigate the effect of tax compliance strategies on tax revenue generation in Nigeria, assessing the effectiveness of different approaches in closing the tax gap and boosting government revenue. This study used a survey research design to explore relationships between variables without manipulation, providing valuable insights into their connections. Primary data were collected through a structured questionnaire from 3,784 tax officials at the Federal Inland Revenue Service (FIRS) in the southwest states of Nigeria, considered knowledgeable about the subject as of December 31, 2023. The questionnaire employed a five-point Likert scale (Strongly Agree to Strongly Disagree) to gather responses. The reliability and validity of the instrument were assessed using both statistical methods, like Cronbach's Alpha, and non-statistical methods. Data analysis involved descriptive statistics (mean, variance, skewness, kurtosis) and inferential statistics (correlation and regression analysis) to summarize and interpret the data. The empirical analysis reveals that both voluntary tax compliance and tax enforcement strategies significantly contribute to increasing tax revenue generation in Nigeria. This study concludes that a combined approach of encouraging voluntary tax compliance and implementing strong enforcement strategies is effective in increasing tax revenue generation in Nigeria. Based on the outcomes of this study, this study recommends that government should invest in comprehensive taxpayer education programs that clearly explain tax laws, the importance of compliance, and the benefits of paying taxes.</description>
      <pubDate>Wed, 01 Jan 2025 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://hdl.handle.net/10419/314354</guid>
      <dc:date>2025-01-01T00:00:00Z</dc:date>
    </item>
    <item>
      <title>When rationality inspires and fatique persitst: Understanding drivers of online purchase intention</title>
      <link>https://hdl.handle.net/10419/336213</link>
      <description>Title: When rationality inspires and fatique persitst: Understanding drivers of online purchase intention
Authors: Serafimovska, Ivona; Kitanovikj, Bojan; Peovski, Filip; Cvetkoska, Violeta
Abstract: Using the Stimulus-Organism-Response (S-O-R) framework, this study investigates the effects of digital fatigue and digital rationality on online purchase intention. Although these forces have been frequently examined separately in prior research, little is known about how they interact to influence consumer decision-making in digital contexts. Direct and indirect effects were tested using mediation models on survey data from 259 members of Generation Z. The results show an unexpected asymmetry. Without influencing attitudes, digital fatigue directly increases purchase intention, suggesting that tiredness can influence consumers to make quick, closure-focused decisions. Contrarily, digital rationality only impacts intention through attitudes, demonstrating that logical assessments result in positive perceptions, which in turn influence more robust purchase intentions. By showing that attitudes mediate selectively based on the stimulus, these findings enhance the theory of consumer behavior. The study offers a more comprehensive understanding of digital decision-making by incorporating dual-process accounts and resource depletion perspectives into the Stimulus-Organism-Response framework. The necessity for interfaces that provide clear information to consumers who are rationally oriented while reducing friction for weary users is highlighted by the practical implications.</description>
      <pubDate>Wed, 01 Jan 2025 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://hdl.handle.net/10419/336213</guid>
      <dc:date>2025-01-01T00:00:00Z</dc:date>
    </item>
    <item>
      <title>The impact of remittances on economic activity in the region of Central and Southeastern Europe</title>
      <link>https://hdl.handle.net/10419/314351</link>
      <description>Title: The impact of remittances on economic activity in the region of Central and Southeastern Europe
Authors: Miteski, Mite
Abstract: This research aims to investigate the impact of remittances on economic growth in Central and Southeastern Europe by employing panel unobserved effects methodology across twelve selected countries within the region (CSEE-12). Our motivation arises from the fact that these countries are among the highest recipients of private remittances in Europe, suggesting that such financial inflows could potentially have a significant influence on fostering their economic growth. The empirical findings provide evidence that remittances indeed exert a positive and significant direct effect on economic growth in the analyzed group of countries, along with some of the other standard growth factors, such as physical and human capital.</description>
      <pubDate>Mon, 01 Jan 2024 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://hdl.handle.net/10419/314351</guid>
      <dc:date>2024-01-01T00:00:00Z</dc:date>
    </item>
    <item>
      <title>Digital Tax Administration and Tax Compliance in Nigeria Informal Sector</title>
      <link>https://hdl.handle.net/10419/314353</link>
      <description>Title: Digital Tax Administration and Tax Compliance in Nigeria Informal Sector
Authors: Falana, Gbenga Ayodele; Dakhil, Mustafa Salih; Abbood, Faraj Gheni; Dagunduro, Muyiwa Emmanuel
Abstract: In an era characterized by growing globalization and increased fiscal oversight, tax compliance has become a significant concern for governments, businesses, and individuals globally. This study seeks to examine the impact of digital tax administration on tax compliance within the informal sector in the Southwest states of Nigeria. The study employed a survey research design to collect primary data using a structured questionnaire, targeting artisans, street vendors, small-scale traders, service providers, and other self-employed individuals in the Southwest States of Nigeria. These individuals typically operate outside formal tax channels. A total of 600 questionnaires were distributed, with 547 completed responses received, providing a substantial and representative sample. The study used purposive sampling to select participants with relevant characteristics for the research. To ensure the reliability of the questionnaire, a Cronbach's Alpha test was conducted. Data analysis involved both descriptive statistics (such as mean, variance, skewness, and kurtosis) and inferential statistics (including correlation and regression analysis). The regression analysis showed that both technical know-how and digital payment platforms have positive and statistically significant impacts on tax compliance with in the informal sector in the Southwest states of Nigeria. The study concludes that enhancing technical skills and expanding access to digital payment platforms can significantly improve tax compliance within the informal sector in the Southwest states of Nigeria. Therefore, this study suggested that the Government and relevant agencies should invest in training programs aimed at improving the technical know-how of individuals and businesses in the informal sector.</description>
      <pubDate>Mon, 01 Jan 2024 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://hdl.handle.net/10419/314353</guid>
      <dc:date>2024-01-01T00:00:00Z</dc:date>
    </item>
  </channel>
</rss>

