Based on the survey data of entrepreneurship concerning farmers in China,this article uses the multivariate adjustment regression analysis method,to analyze the factors influencing farmers' identification of entre...Based on the survey data of entrepreneurship concerning farmers in China,this article uses the multivariate adjustment regression analysis method,to analyze the factors influencing farmers' identification of entrepreneurial opportunity and the mechanism. The results show that demographic characteristics are still an important factor influencing farmers' identification of entrepreneurial opportunity,but the extent of its influence is weaker than entrepreneurs' trait. The new trait theory is verified in farmers' entrepreneurship opportunity behavior; entrepreneurship environment is becoming an important factor influencing entrepreneurial opportunity identification,whose regulation effect on entrepreneurs' social network and previous experience is stronger than the regulation effect on entrepreneurs' psychological trait.展开更多
In Nigeria, like some other developing countries, income tax administration is characterized by noncompliance problem and this has been hindering tax revenue performance. Although a number of factors may be responsibl...In Nigeria, like some other developing countries, income tax administration is characterized by noncompliance problem and this has been hindering tax revenue performance. Although a number of factors may be responsible for such phenomenon, the literature has suggested that the relationship between tax compliance behavior and its determinants may be moderated by other factors. In order to account for situational and environmental peculiarity of Nigeria, this study extends tax compliance model to incorporate moderating effects of taxpayers＇ financial condition and risk preference. However, the study investigates the moderating effects of financial condition and risk preference on the relationship between noncompliance opportunity and tax compliance behavior. The study was conducted through a survey of individual taxpayers＇ opinions and the data collected were statistically treated using multiple regression technique. The study reveals among others that the effects of financial condition and risk preference significantly moderated the influences of taxpayers＇ source of income and occupation on tax compliance behavior. These findings pose some theoretical and policy implications.展开更多
基金Supported by Social Science Planning Youth Fund in Chongqing Municipality(2012QNGL047)Key Humanity and Social Science Project in Chongqing Municipality(11SKB29)+1 种基金Key National Social Science Project(10AGL007)Humanities and Social Sciences West Project,Ministry of Education(13XJC630006)
文摘Based on the survey data of entrepreneurship concerning farmers in China,this article uses the multivariate adjustment regression analysis method,to analyze the factors influencing farmers' identification of entrepreneurial opportunity and the mechanism. The results show that demographic characteristics are still an important factor influencing farmers' identification of entrepreneurial opportunity,but the extent of its influence is weaker than entrepreneurs' trait. The new trait theory is verified in farmers' entrepreneurship opportunity behavior; entrepreneurship environment is becoming an important factor influencing entrepreneurial opportunity identification,whose regulation effect on entrepreneurs' social network and previous experience is stronger than the regulation effect on entrepreneurs' psychological trait.
文摘In Nigeria, like some other developing countries, income tax administration is characterized by noncompliance problem and this has been hindering tax revenue performance. Although a number of factors may be responsible for such phenomenon, the literature has suggested that the relationship between tax compliance behavior and its determinants may be moderated by other factors. In order to account for situational and environmental peculiarity of Nigeria, this study extends tax compliance model to incorporate moderating effects of taxpayers＇ financial condition and risk preference. However, the study investigates the moderating effects of financial condition and risk preference on the relationship between noncompliance opportunity and tax compliance behavior. The study was conducted through a survey of individual taxpayers＇ opinions and the data collected were statistically treated using multiple regression technique. The study reveals among others that the effects of financial condition and risk preference significantly moderated the influences of taxpayers＇ source of income and occupation on tax compliance behavior. These findings pose some theoretical and policy implications.
