Influence of Tax Awareness, Simplicity, and Knowledge on Voluntary Tax Compliance in Pakistan: The Mediating and Moderating Role of Tax Fairness and Social Norms

Tax revenue is one of the principal sources to accelerate government funds. Voluntary tax compliance can play the main role in accomplishing the target.  This study explores the role of Tax Awareness (TAW), Tax Simplicity (TSIMP), and Tax Knowledge (TK) in the determination of voluntary tax compliance behavior. This study father analyzes the mediating role of Perception of Tax Fairness (PTF) among TAW, TSIMP, TK, and voluntary tax compliance. This study also analyzes whether “Social Norms (SN)” moderated the relationship between Tax awareness (TAW) and Voluntary Tax Compliance (VTC). The study uses 2000 observations which are collected with two steps stratified sampling technique of five main metropolitan cities (Lahore, Karachi, Islamabad/Rawalpindi, Peshawar) and their National Assembly (NA) constituencies within each chosen city. The survey “Multi-Stakeholder Perception Survey for the Advocacy to strengthen Demand for Economic Reforms” was conducted on direct taxpayer behavior. This study utilized confirmatory factor analysis (CFA) to address the reliability and validity concern while Structural Equation Modeling (SEM) technique is applied for empirical investigation of the hypothesized relationship among modeled variables. The findings of the paper reveal that TK, TSIMP, TAW, SN, and PTF contribute positively to the determination of Voluntary Tax Compliance (VTC). Moreover, PTF significantly mediates among TAW, TSIMP, TK, and voluntary tax compliance. Moreover, SN strengthens the relationship between TAW and voluntary tax compliance. The study concludes with suggestions that the sustainability and self-reliance of Pakistan's economy are stringent on voluntary tax compliance of taxpayers. So, the efforts to review tax policies that can develop a simple and fair tax system with horizontal and vertical equity, improve tax awareness and tax knowledge, and educate taxpayers about social norms can help to meet many challenges of Pakistan today

Male migration and problems face by the family left behind: A case study of Thesil Daska

Migration can bring financial prosperity but it causes the absence of traditional and cultural figure from family, which ultimately brings a change in the lives of left behinds, the wives and children. This research aims to explore the economic, social and psychological perspectives of an effected family. Qualitative nature of inquiry has been used. Study found that migrant’s children enjoy greater opportunities of education and health. Migration have positive relationship with budget allocation for educational and health requirements. But the psychological disturbances become the part of the personality of the children left behind because they miss the shelter of father. Similarly women feel economically well-established but they also feel emotional stress, loneliness and sadness. My research will helps the policy makers and stakeholders to frame the evidence based social policies which minimize the negative impact of migration on family left behind

Factors Promoting Foreign Aid Dependence in South Asian Countries

This study used panel data approach to investigate comprehensive set of determinant of foreign aid and extent to which these determinants, domestic saving, capital formation, human capital, government expenditure, military expenditure and trade deficit, can affect foreign aid dependence in south Asian countries like Afghanistan, Bangladesh, Bhutan, India, Nepal, Pakistan, and SriLanka. This study used Error correction model to estimate the short run association between defined variables. The results indicate that capital formation, ,trade deficit, government budget deficit and military expenditure have positive and significant association with foreign aid in the long run while these determinant have positive but insignificant relationship with foreign aid in the short run except gross domestic capital formation (GDCF). However, domestic savings, human capital formation has negative and significant relationship with foreign aid in long run. The findings of the study help foreign aid policy makers, analysts, researchers and official donor agencie

Impact of Capital Structure on the Performance of Textilesector in Pakistan: Examining the Moderating Effect of Liquidity

Purpose: The basic aim of this study is to investigate how capital structure influences the performance of firms from textile sector listed at Pakistan Stock Exchange, taking liquidity of the firms as a moderator. Methodology: Data of 30 listed textile firms is taken from their financial statementsfor a period of ten years from 2007 to 2016.Analysis has been conducted using the Ordinary least square (OLS) regression. Two measures of capital structure (debt ratio and debt-to-equity ratio) have been used to find out its impact on three performance measures (return on assets, return on equity, and earnings per share). Findings: The variable, total debt ratio does not have any significant effect on all the three firm performance measures (return on asset, return on equity and earnings per share). Debt-to-equity ratio variable also does not have a significant impact on two firm performance measures (ROA and ROE). It however has a significant, negative impact on EPS. In case of liquidity as a moderator, it is found that liquidity acts as the significant moderator between the debt ratio and return on assets whereas liquidity factor is significant in case of relation between debt –to-equity variable and two performance variables return on assets and earnings per share.. Practical implications: Practically this study is important from managerial perspective as the appropriate decision for choosing a level of capital structure vis-à-vis total assets and total equity is essential for the better performance of the firms

Financial Development, Institutional Quality, and Environmental Degradation Nexus: New Evidence from Asymmetric ARDL Co-Integration Approach

The aim of this study is threefold; first, the study investigates the symmetric impact of trade openness, financial development, and institutional quality on environmental degradation and environmental sustainability. Second, the study examines the asymmetric relationship between financial development, institutional quality, and environmental degradation. Third, the study examines the asymmetric relationship between financial development, institutional quality, and environmental sustainability. For this purpose, the study utilized the data of Pakistan from 1996 to 2018. The study applied Augmented Dickey–Fuller (ADF), Phillips Parron (PP) and Zivote, and Andrews unit root test to check the properties of stationarity of the data. This study applied the Auto Regressive Distributive Lags (ARDL) model to investigate symmetric relationships while the Non-Linear Auto Regressive Distributive Lag Model (NARDL) approach is utilized to investigate the asymmetric relationship among variables. ARDL bounds testing approach utilized to investigate long-run co-integration while short-run dynamics have been investigated by applying the error correction method (ECM). This study found the significant long-run symmetric and asymmetric association of institutional quality (IQ) and financial development (FD) with environmental degradation (ED) and environmental sustainability. However, IQ- has an insignificant association with environmental sustainability. Moreover, dynamic multiplier analysis indicates that positive shock to FD and IQ has a stronger impact on environmental degradation while a positive or negative shock to FD; both have a stronger impact on environmental sustainability. However, a positive or negative shock to IQ has a smaller impact on environmental sustainability. Moreover, the study also found a significant long-run symmetric association of trade openness with environmental degradation and environmental sustainability. This study suggests that the quality of institutions, financial development, and trade openness is necessary to enhance the quality of the environment

Kashmir: The Major Source of Conflict between Pakistan and India

Kashmir is the most serious dispute between Pakistan and India that originated with the British decision to give independence to British India that later divided into two states i.e. Pakistan and India. Being a Muslim majority princely state, the people wanted to join Pakistan. However the non-Muslim ruler of Kashmir opted India. The people of Kashmir revolted against this decision which set the stage for the first Kashmir war between Pakistan and India. Since then India has maintained its control over Kashmir by use of force and a heavy presence of Indian security forces. India and Pakistan fought another war on Kashmir in 1965. Despite India’s coercive policies, Kashmiris continued to resist Indian domination. The current uprising in Kashmir is the latest manifestation of Kashmiri revolt against India. Pakistan and India need to hold talks for a peaceful resolution of Kashmir which is also acceptable to the Kashmiris. They do not want to live under Indian rule and want to decide about the future of Kashmir through plebiscite, as promised in the UN resolutions of 1948-4

Renewable Energy Consumption, Water Crises, and Environmental Degradation with Moderating Role of Governance: Dynamic Panel Analysis under Cross-Sectional Dependence

This study aims to investigate the relationship between renewable energy consumption, water availability, and environmental degradation with the moderating effect of governance in the South Asian region. This study collected data for renewable energy, water availability, governance, and environmental degradation for the period of 1988 to 2018 from the World Development Indicator. In panel data estimation, if cross-sectional dependence exists, it produces biased estimates. Therefore, this study applied a newly developed technique, dynamic common correlated effect, which produces efficient estimates in the presence of cross-sectional dependence. This study found that foreign direct investment positively and significantly increases environment degradation (β = 0.69 *, * indicates the significance level at less than 1%) while renewable energy and water availability cause to reduce environment degradation (β = −0.08 **, β = −0.09 **, **indicates the significance level at less than 5%). Moreover, the study also found that governance significantly strengthens the relationship of renewable energy and water availability with environment degradation (β = 0.37 **, β = 0.24 **) while governance significantly weakens the relationship of foreign direct investment and environmental degradation (β = −0.34 *). The study suggests that South Asian countries should improve political institutions, and promote renewable energy, water availability, and clean production to improve the environment quality

Exploring the generic skills required for the employability and professional wellbeing of Pakistani Millennials: The employers' perspective

IntroductionThis study aims to elucidate the employers' perspectives on the key generic employability skills which would enable them to seek graduate jobs and will ensure their professional wellbeing once they enter the job market after acquiring a University degree.MethodsIn order to pursue this objective, an exploratory qualitative inquiry was deployed which involved two panel-based discussions. The respondents of each panel discussion were invited through the platforms of the Bahawalpur Chamber of Commerce and Industry (BCCI), and the Chamber of Commerce Rahim Yar Khan. These respondents represented Pharmaceuticals, Agrichemical manufacturers (fertilizers, pesticides), Livestock, Cotton, textiles, and apparel industry which are the main industries in Southern Punjab, Pakistan.Results and discussionFor the purpose of analysis, a thematic analysis was done in the context of grounded theory. Resultantly, the findings of the study reveal an employers' perspective on 10 key generic employability skills as must-have for a Pakistani Millennial graduate including various soft and hard skills, such as-Emotional Intelligence, Flexibility and Adaptability, Multitasking, Computer Literacy and Digital Skills, Information Literacy and Data Analytics, Oral and Written Communication in English and Urdu, Critical Thinking, Positive Politics, Work Ethics and Professionalism, and Commercial awareness. Hence, the study produces implications for the employability stakeholders, including government and academia for a much needed shift from a mere subject-based curriculum to a skill-oriented curriculum and training in the Universities, particularly in the region of Southern Punjab, and all across Pakistan as well

Factors Affecting Child Health: A Study of Rural Faisalabad

ABSTRACT In this paper an attempt is made to explore the effect of socio-cultural and democratic factors on the health of children. The study was conducted in rural tehsil Faisalabad, Pakistan. One hundred and twenty women of childbearing age 20 to 45 years with at least two living children under the age of 5 years were selected through systematic random sampling technique. A well structured questionnaire consisting of open-ended and close-ended questions was used for gathering information from the selected respondents. 84.2% of the respondents reported that their children are suffering from one or more of these diseases e.g. diarrhea, worm infestation, goiter, cholera and gastroenteritis and they also expressed about their poor health. Majority of the women were mal-nourished and anemic. The problems of antenatal and post-natal care were common in the selected area due to the unavailability and inaccessibility of the health care services along with traditional and dogmatic attitude towards the utilization of available limited health facilities. Delivery of baby under the supervision of untrained birth attendants at home was also responsible factor for high incidence of morbidity among children

Efficient synthesis of 2-amino-6-arylbenzothiazoles via Pd(0) Suzuki cross coupling reactions : potent urease enzyme inhibition and nitric oxide scavenging activities of the products

In general, benzothiazole derivatives have attracted great interest due to thier pharmaceutical and biological importance. New 2-amino-6-arylbenzothiazoles were synthesized in moderate to excellent yields via Suzuki cross coupling reactions using various aryl boronic acids and aryl boronic acid pinacol esters and the antiurease and nitric oxide (NO) scavenging activity of the products were also examined. The most active compound concerning urease enzyme inhibition was 6-phenylbenzo[d]thiazole-2-amine 3e, with an IC50 value of 26.35 µg/mL. Compound 3c, 6-(4-methoxyphenyl) benzo[d]thiazole-2-amine, exhibited the highest nitric oxide percentage scavenging at 100µg/mL