(2021) investigated the e-tax system’s effectiveness in reducing tax evasion. This study expects tax audits to make some meaningful contribution to the reduction of tax evasion, and hence contribute to the willingness of people to comply with tax and ultimately lead to the enhancement of tax ...
This study also makes a methodological contribution in developing a quantitative approach to incorporate the industrial sector structure into a general equilibrium model. This is achieved by disaggregating the supply and use tables of the System of National Accounts into categories that correspond to SME...
2018; Dana et al.,2018; Kansheba,2020). For instance, despite the detrimental economic effects of the Russia-Ukraine war and the COVID-19 pandemic, the World Bank estimates that real GDP in sub-Saharan Africa
Globally, SMEs contribute to over 80% of job growth in both developed and developing economies and 70% of GDP [14]. Ghana is experiencing SMEs’ remarkable contribution to economic growth and business development. [15] stated that SMEs account for 92% of businesses in Ghana and contribute ...
Small and medium-sized businesses (SMEs) played a significant role in domestic employment and inclusive GDP in developing countries such as Ethiopia. Accordingly, the purpose of this study is to investigate the determinants of sustainable growth of SMEs in developing countries, notably in Ethiopia. ...
Owing to the significant contribution of SMEs to national economies, their survival remains of great concern, and because of their role as major economic pillars in a majority of nations, SMEs need to be proactive in enhancing their productivity and competitiveness [15,16]. In this regard, what...
It should also make a practical contribution to manufacturing SMEs by recommending strategies to use 4IR technology for sustainable competitive advantage and business performance. 7. Conclusions and Future Work In this article, we conducted a comprehensive literature review on aspects around small and ...
5.2. Theoretical Contribution From a theoretical perspective, this study complements the literature encompassing Malaysian manufacturing SMEs’ readiness towards Industry 4.0 and the driving factors that will empower them to embrace digital transformation. More specifically, this study provides relevant informati...
Accordingly, the contribution of tax incentives is favorable to sustainable performance over the years. As for the QREN financial incentives, they positively influenced the ROA and negatively influenced the ROE. However, the R&DT incentive only shows significance in ROA. An explanation for these ...