Volume :5 Issue :11 Year : 2019

• DEVELOPMENT OF A CONCEPTUAL FRAMEWORK FOR STUDYING THE FACTORS THAT ARE ASSOCIATED TO THE TAX COMPLIANCE
  
  ►K.G Asela Gamini Bandara and Dr. W.M.R.B. Weerasooriya
  
    10.52283/NSWRCA.AJBMR.20200511A01
   
  ABSTRACT

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  This review paper aims at suggesting a  new model instead of relying on the conceptual frameworks which were based on the previous empirical examinations however when developing this new model, the researcher considered the tax information, taxpayers' attitudes and tax compliance costs as independent variables as suggested by the other scholars. The willingness of the taxpayers to pay taxes considers as a moderating variable because it influences the relationships between each of the independent variables with the dependent variable. On the other hand, new researchers have more opportunities to practice this proposed model as a foundation when they decide to carry out new research in the same field in the future. Therefore, the proposed model will set a new direction for future research that will help future researchers to understand the significance of the various concepts. It will apply to any particular taxpayers' group in Sri Lanka as well as globally and also future researchers can be able to justify to what extent this new model will be applicable when they decide to carry out similar research in the future.

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  Keywords: Tax compliance, taxpayers’ Attitudes, Tax information, Tax compliance cost        

   

  Pages:01-08         .   View Article
  

• A SCIENTOMETRIC ANALYSIS OF THE WOMEN EMPOWERMENT (1985-2018)
  ►Amit Kumar, Dr. K Gayathri Reddy and Varsha P S
   
    10.52283/NSWRCA.AJBMR.20200511A02
  
  ABSTRACT

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  Over recent decades, the researcher's interest in women empowerment (WE) has grown stronger and WE have become a prominent topic of discussion in business and management studies. Despite the large amount of work in this direction, the topic is itself somewhat unclear in terms of the shared understanding of the scholars regarding what makes their field. To fill this gap in literature, the current study applies scientometric (a combination of co-occurrence, co-citation, and overlay visualization) techniques to study the evolution of the field of WE between 1985 and 2018. Our empirical analysis reveals the presence of WE in development aspects in various fields. It also identifies 15 topic clusters, 4 author-based co-citation cluster, 4 journal-based co-citation cluster, 5 clusters covering hot topic, and another 5 clusters for the new topics in the study of WE. Overall, the analyses revealed patterns of convergence and divergence and the diversity of topics, specialization, and interdisciplinary engagement in WE research, thus offering the latest insights on the field of WE research.

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  Keywords: Women empowerment, Scientometric analysis, Topic mining, Co-citation, Overlay visualization, VOSviewer

   

  Pages:09-27         .   View Article